Rates are a source of funding for local authorities to provide services to our community. Primarily, rates are a tax on property value and service. Because rates are a tax, we don't get to choose to pay; there is no agreement or contract. Like income tax, we don't use all the services funded by the tax. There is no definite link between the amount we pay and the benefit we receive.
The Local Government Rating Act (LGRA) states that rates must be assessed on factors and values on 30th June, any changes to services after 1st July (i.e. removing wheelie bins) will not take effect until the following rating year. There will be no refund of rates if a service is cancelled during a rating year.
If an error has been made with the rates charged to a rating unit - then a correction can be made for the current financial year, there there are strict conditions for this.
The Local Government Act and the Rating Act give local authorities the framework, powers, and tools to set rates, to apply penalties and collect arrears and to adopt policies for remissions. It also promotes the accountability of local authorities to their communities. There is no discretion for councils to not charge or discount rates (as there would be in other sundry debt, where people can choose to request goods and services)
Rates can only be remitted within the framework of remission policies adopted by Council.
Council are a statutory body and are not owned by a company or corporation.