(1)  The general manager is to ensure that records (the " rate records " ) are kept in which the following are entered:

(a) a brief description of each separate piece of land in the municipal area;

(b) the value of the land and the value on which the general rate, if any, is based;

(ba) if an averaged area rate applies in relation to the land, that averaged area rate;

(c) a brief description of land to which only a service rate or service charge applies;

(d) the name and address of the owner or owners of all land;

(e) the name and address of the ratepayer;

(f) if the land is rated on the basis of a particular use of the land, that use;

(g) any other prescribed information.

(2)  The general manager –

(a) is to keep the rates record in any form that allows for the accurate recording of information and easy access; and

(b) may make any alteration to the rates record to correct and up-date its entries.