653K Final map

Summary

A local authority will publish, no later than 1 December 2023, a final map for the purposes of the identifying land within the scope of residential zoned land tax.

Details

A local authority will update the supplemental map previously published and, no later than 1 December 2023, publish a final map for the purposes of the tax. In preparing a final map a local authority will have regard to and reflect, as appropriate, the following in the final map:

• (a) sites included in the supplemental map,
• (b) submissions made under section 653D in respect of a draft map and 653G in respect of a supplemental map,
• (c) determination of a submission made under section 653E (draft map) and 653H (supplemental map) or where a determination has been made under one of these sections has been appealed under section 653J, the outcome of the appeal,
• (d) changes made to the zoning of land as a result of a review of a development plan, a variation of a development plan or the amendment of a local area plan by a local authority as a result of which land no longer meets the relevant criteria.

(I) & (II) The final map will identify, and quantify in hectares, land satisfying the relevant criteria for inclusion on a map, and will specify the date on which land identified on a map first met the criteria for inclusion, when this date is after 1 January 2022.

Relevant Date: Finance Act 2021