Councils are bound by the Local Government (Rating) Act 2002 when it comes to setting rates. Certain procedures are clearly outlined such as the need to set rates in accordance with the relevant provisions of the local authority’s long term plan.
At the 26 June 2014 Auckland Council meeting items 12 and 13 on the Agenda were:
12. Setting of rates 2014/2015
13. Adoption of the Annual Plan.
Unfortunately, the Annual Plan should have been adopted prior to the rates being set. That wasn’t the case. On its website on Tuesday 29 July, under the heading “Correction of minor issue on rates resolution” it said the governing body would be asked to repeat its 2014/15 rates resolution at its meeting on 14 August. It refers to Section 119 of the Rating Act which allows an authority to set rates again under certain circumstances.
I would be interested to know how other ratepayers feel about this, especially those who have been subjected to Council nit-picking interpretations of various laws only to be told “It’s not our fault, we have to enforce the law.”
The Public Notice placed in the Herald on 30 July stated “it is desirable for Auckland Council to set the rates again to ensure that the rates are in accordance with technical legal requirements.” The Council started sending out Rate Demands on Friday 1 August. One must therefore seriously question the validity of those rate notices sent out before the new resolution is passed on 14 August. Who is ultimately responsible for this latest mistake?
Accountability in Auckland Council 
🙂 Typical!