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Glossary & Definitions

Activity

This describes the service or facility managed by Council for the benefit of the public. Activity can describe a single resource (such as the MTG) or a group of resources (such as public toilets).

Capital Value

A form of Government valuation on property, the Capital Value (CV) includes the value of the land and improvements (e.g. building) on that property. CVs are used to calculate some parts of your rates invoice (such as Fire Protection). See also Land Value. Please refer to s.5, Local Government (Rating) Act 2002 for further details.

Differential Categories

Differentials are the characteristics used by Council to differentiate between groups of properties. Differentials determine what percentage of the General Rate, or Targeted Rates are applied to each property. Differentials can be grouped by any number of characteristics such as how the land is used, how the land is defined within the District Plan, the size of the land, where the land is located, services available to the land, the Capital Value or Land Value. Please refer to Schedule 2, Local Government (Rating) Act 2002 for further details.

General Rate

The General Rate is a rate applied all rateable land within the district, this is different from Targeted Rates which are charged for specific services. For Napier, the amount of General Rate paid is determined by the Differential applied to the property and the assessed Land Value. See also Land Value and Differential Categories. Please refer to s.13, Local Government (Rating) Act 2002 for further details. Part of the General Rate funding requirement is charged as a uniform amount through the Uniform Annual General Charge (UAGC). See below.

Land Value

A form of Government valuation on property, the Land Value (LV) is the assessable value of the land only, and does not include improvements (e.g. building) on that property. Land Value forms a part of the total Capital Value. LVs are used to calculate your General Rate. See also Capital Value. Please refer to s.5, Local Government (Rating) Act 2002 for further details.

Service

Service is a term broadly used to describe resources or facilities provided by Napier City Council to properties within the district. Rubbish removal and the sewerage network are two examples of services provided.

Targeted Rate

Unlike the General Rate, Targeted Rates are charged for specific services provided to a property (e.g. water or rubbish collection). Targeted Rates may be based on a fixed charge for the service or based on a valuation of the property (e.g. Capital Value for Fire Protection). Please refer to ss.16-19, Local Government (Rating) Act 2002 for further details.

UAGC

Uniform Annual General Charge (UAGC) is a fixed amount charged for each Separately Used or Inhabited Part of a Rating Unit. This recovers part of the overall funding requirement for the General Rate. Please refer to s.15, Local Government (Rating) Act 2002 for further details.

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