Rates (tax)

Rates are a form of taxation system in the United Kingdom and elsewhere, such as New Zealand, historically used to fund local government.

Elsewhere

Numerous Rating Acts and their amendments have sustained Territorial Authorities of New Zealand for over a century. Rental value is not the commonest cion: land value and improved value have been more commonly used. Many exceptions are provided in legislation to reduce perceived unfairness of whichever system the council is using.

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