Whereas—

1993/94 rates

• (a) at a meeting held on 6 October 1993, the Tararua District Council resolved certain proposals for the making and levying of rates for the year ended with 30 June 1994, and instructed the giving of public notice of the Council's intention to make and levy the rates:

• (b) public notice of the Council's intention to make and levy rates for the year ended with 30 June 1994 at a meeting to be held on 27 October 1993, was given in the Dannevirke Evening News, the Wairarapa Times-Age, and the Manawatu Evening Standard on 12 October 1993:

• (c) at a special meeting held on 27 October 1993 the Council resolved to make and levy the rates and charges, and to prescribe additional charges, as set out in the notice of intention to make and levy rates:

• (d) the notice of intention to make rates did not comply with section 110 of the Rating Powers Act 1988 by failing—

  • (i) to state clearly the purpose or purposes for which the revenue from certain of the rates or charges was to be applied; and

  • (ii) to state (or separately identify) the revenue sought from the Public Amenities separate rate, the Public Amenities separate uniform charge, the Urban Refuse Collection charge, and the Pahiatua Interim Refuse Collection charge; and

  • (iii) to state, in respect of the Urban Water Supplies uniform charge, the Urban Refuse Collection uniform charge, the Pahiatua Interim Refuse Collection uniform charge, the Urban Sewerage charge, the Urban Stormwater Drainage uniform charge, the Pongaroa Water Supply charge, and the Norsewood Sewerage Loan uniform charge, whether the amount of the charges were per separately rateable property; or per separately used or inhabited portion of a property or building; or per unit of water supplied or consumed; or per urinal or water closet connected; or per container of refuse:

• (e) certain of the rates and charges as made (and levied) were not authorised by, or were contrary to, the Rating Powers Act 1988, as follows:

  • (i) the separate Industrial/Commercial rate for roading purposes was made and levied only on properties zoned for industrial or commercial purposes contrary to section 16 of that Act:

  • (ii) the Urban Sewerage charge was actually levied on each water closet or urinal connected, and therefore the provision for a half charge was unauthorised:

  • (iii) there was no statutory authority for the 50% charge for the Pongaroa rural water supply:

  • (iv) there was no statutory authority for half charges for urban refuse collection:

• (f) there is doubt whether certain of the rates and charges were authorised by the Rating Powers Act 1988, as follows:

  • (i) the separate Rural Roading rate was affected by the invalidity of the separate Industrial/Commercial rate, and it is doubtful that the part of the district in which this rate was to be levied was sufficiently described:

  • (ii) the separate Urban Roading rate was affected by the invalidity of the separate Industrial/Commercial rate, and it is doubtful that the part of the district in which this rate was to be levied was sufficiently described:

  • (iii) the Urban Water Supplies uniform charge was actually levied on each separately used or inhabited portion of a property or building connected to the water supply and there is doubt whether the half charge was authorised:

• (g) the differential General rate was not made and levied strictly in accordance with the differential system adopted by the Council by special order confirmed on 29 August 1990:

• (h) the Urban Water Supplies uniform charge, the Urban Refuse Collection uniform charge, the Pahiatua Interim Refuse Collection uniform charge, the Urban Sewerage charge, the Urban Stormwater Drainage uniform charge, the Pongaroa Rural Water Supply charge, and the Norsewood Sewerage Loan uniform charge were not expressly made under the authority of any specific provisions, and therefore their incidence was uncertain:

• (i) the resolution of 27 October 1993 retrospectively provided for an additional charge of 10% to be added to amounts of the first instalment of rates remaining unpaid on 1 September 1993, contrary to section 132 of the Rating Powers Act 1988:

1994/95 rates

• (j) public notice of the Council's intention to make and levy rates for the year ended with 30 June 1995 at a meeting to be held on 28 September 1994 was given in the Dannevirke Evening News and the Bush Telegraph on 13 September 1994:

• (k) at a special meeting held on 28 September 1994, the Council resolved to make and levy the rates and charges, and to prescribe additional charges, as set out in the notice of intention to make and levy rates:

• (l) the notice of intention to make and levy rates did not comply with section 110 of the Rating Powers Act 1988 by failing to state clearly the purpose or purposes for which the revenue from certain of the charges was to be applied:

• (m) certain of the rates and charges as made and levied were not authorised by, or were contrary to, the Rating Powers Act 1988 as follows:

  • (i) the separate Industrial/Commercial rate for roading purposes was made and levied only on properties zoned for industrial or commercial purposes contrary to section 16 of that Act:

  • (ii) there is no statutory authority for the half charge for urban refuse purposes:

  • (iii) the Urban Sewerage charge was made and levied pursuant to section 30 of the Rating Powers Act 1988, and therefore the provision for a half charge was unauthorised:

  • (iv) there is no statutory authority for the 50% charge for the Pongaroa rural water supply:

• (n) there is doubt whether certain of the rates and charges were authorised by the Rating Powers Act 1988 as follows:

  • (i) the separate Rural Roading rate was affected by the invalidity of the separate Industrial/Commercial rate, and it is doubtful that the part of the district in which this rate was to be levied was sufficiently described:

  • (ii) the separate Urban Roading rate was affected by the invalidity of the separate Industrial/Commercial rate, and it is doubtful that the part of the district in which this rate was to be levied was sufficiently described:

  • (iii) the Urban Water charge was made and levied pursuant to section 24 of the Rating Powers Act 1988 and there is doubt whether the half charge was authorised:

• (o) the differential General rate was not made and levied strictly in accordance with the differential system adopted by the Council by special order confirmed on 29 August 1990:

• (p) the resolution of 28 September 1994 retrospectively provided for additional charges to be added to the amounts of the first instalment of rates remaining unpaid on 31 August 1994, and to rates outstanding from previous years on 1 July 1994, contrary to section 132 of the Rating Powers Act 1988:

1995/96 rates

• (q) the Council's notice of intention to make rates, rates resolutions, and rates assessments included all charges for the Pongaroa Water Supply Scheme:

• (r) there is no statutory authority for the 50% charge for the Pongaroa water supply:

Pongaroa Rural Water Supply

• (s) the maintenance and operation of the Pongaroa Rural Water Supply is funded by annual charges calculated by reference to a unit of water, being 1 cubic metre of water per day:

• (t) the practice has developed of levying a 100% charge per unit supplied to the majority of properties; a 70% charge per unit supplied to certain specified properties; and a 50% charge per unit is charged to properties able to receive the supply but not in fact receiving it, and, by reference to an agreed formula, certain properties not receiving the supply are levied a multiple of the 50% charge per unit:

• (u) the method of charging for the Pongaroa Rural Water Supply was established by agreement with property owners having access to the supply:

• (v) notwithstanding that there is no statutory authority for the 50% charges, it is desired that the Council have authority to continue to charge for the Pongaroa Rural Water Supply on the basis agreed by the property owners having access to it:

General

• (w) it is desirable that all rates and charges invalidly made by the Council for the years ended with 30 June 1994 and 30 June 1995 be validated as levied:

• (x) it is desirable that, for the avoidance of doubt, all other rates and charges made by the Council for the years ended with 30 June 1994 and 30 June 1995 about which there is doubt as to the validity be validated as levied:

• (y) it is desirable that all additional charges added to outstanding rates in reliance on, but before, the resolutions of 27 October 1993 and 28 September 1994 respectively, be validated:

• (z) it is desirable that the making and levying of the 50% charge for the Pongaroa Water Supply Scheme in the year ending with 30 June 1996 be validated:

• (za) it is desirable that the Council be authorised to include, in rates assessments issued in respect of properties within the Pongaroa Rural Water Supply Area, advice of the agreed charges for the Pongaroa Water Supply Scheme, notwithstanding that the 50% charge cannot be made and levied as a rate under the Rating Powers Act 1988 and that the Council may choose not to make and levy other of the charges for that scheme under the authority of that Act.