Waitangi Tribunal theme I - Māori and rating law [pdf, 549 KB]
...was largely exempt from rates. Rating in its nineteenth century form did not have a Maori equivalent, although there were strong traditions of community involvement in the form of projects, for example, construction of whare whakairo, distributions of resources and ‘gift’ exchanges, and reciprocal feasting.4 After the introduction of rates in New Zealand, Maori were to refer to rates using the transliteration ‘reti’. A ratepayer became a ‘kaiutu reti’.5 1. R O’Regan, Rating in N...