Budget process

This will, among other things, deal with matters relating to:

• Section 6.2: Local government to prepare annual budget
• Section 6.13: Interest on money owing to local governments
• Section 6.34: Limit on revenue or income from general rates
• Section 6.36: Local government to give notice of certain rates
• Section 6.45: Options for payment of rates or service charges
• Section 6.51: Accrual of interest on overdue rates or service charges

On this basis it is recommended that local governments do not commence advertising their rates and charges until after the Order is gazetted.  This is expected to occur in the week commencing 4 May 2020.

Local governments should be aware that under section 6.36(3) notices advertising rates cannot be validly published prior to 1 May.  Any notice published before this date will need to be republished for rates to be validly imposed.