(1) For section 161(1) of the Local Government Act 1989 substitute —
"(1) A Council may raise any general rates by the application of a differential rate if it uses the capital improved value system of valuing land.".
(2) In section 161(2)(a) of the Local Government Act 1989 omit "must be consistent with the equitable and efficient carrying out of the Council's functions and".
(3) After section 161(2) of the Local Government Act 1989 insert —
"(2A) A Council must have regard to any Ministerial guidelines made under subsection (2B) before declaring a differential rate for any land.
(2B) The Minister may, by notice published in the Government Gazette, make guidelines for or with respect to—
(a) the objectives of differential rating;
(b) suitable uses of differential rating powers;
(c) the types or classes of land that are appropriate for differential rating.".
(4) In section 161(3) of the Local Government Act 1989 , after "are available" insert "on its Internet website and".
(5) Before section 161(3)(b) of the Local Government Act 1989 insert —
"(a) the definition of the types or classes of land which are subject to the rate;".
(6) In section 161(3)(b) of the Local Government Act 1989 omit " and the criteria on the basis of which that rate was declared".
(7) In section 161(3)(c) of the Local Government Act 1989 , for " to land in each category of differential rating" substitute "to each type or class of land".
(8) After section 161(3) of the Local Government Act 1989 insert —
"(4) On the recommendation of the Minister, the Governor in Council may by Order in Council prohibit any Council from making a declaration of a differential rate in respect of a type or class of land, if the Minister considers that the declaration would be inconsistent with any guidelines made under subsection (2B).".