(1) A council may make a special rate for or towards meeting the cost of any works, services, facilities or activities provided or undertaken, or proposed to be provided or undertaken, by the council within the whole or any part of the council's area, other than domestic waste management services.
(2) The special rate is to be levied on such rateable land in the council's area as, in the council's opinion--(a) benefits or will benefit from the works, services, facilities or activities, or(b) contributes or will contribute to the need for the works, services, facilities or activities, or(c) has or will have access to the works, services, facilities or activities.
Note : Under section 495, a council could, for example make and levy--• different special rates for different kinds of works, services, facilities or activities• different special rates for the same kind of work, service, facility or activity in different parts of its area• different special rates for the same work in different parts of its area.The amount of special rate will be determined according to the council's assessment of the relationship between the cost or estimated cost of the work, service, facility or activity and the degree of benefit afforded to the ratepayer by providing or undertaking the work, service, facility or activity.