(1)  A council, when making a general rate in respect of each financial year, may make a construction rate or construction charge for that financial year in respect of land that is more than 30 metres, at the nearest boundary, from the public stormwater system.

(2)  A council may make a construction rate or construction charge in respect of land even though the land is not connected to a public stormwater system at the time the rate or charge is made.

(3)  A construction rate for a financial year is to be based on the same value of land as the general rate is based on under section 90 (3) for that financial year.