4. Local governments authorised to levy rates
(1) For the purposes of this Act the local governments are each hereby authorised to make, levy and impose a special rate to be known as a }Cemetery Rate~ upon all rateable land within their respective districts or upon all rateable land within a prescribed portion of their respective districts.
(2) Such rate may be levied upon either the unimproved capital value or the annual value and shall not exceed, in any one year, five twenty-fourths of a cent in the dollar on the unimproved capital value or five-sixths of a cent in the dollar on the annual value.
(3) Such rate shall be in addition to any rate imposed under the Local Government Act 1995 and shall not affect any rating limit imposed by that Act.
[Section 4 amended by No. 113 of 1965 s. 4(1); No. 14 of 1996 s. 4.]