Some rating changes became law on that date, and their effect on ratepayers will be explained in detail in a pamphlet to be sent out this month with the new rates bills as part of the first instalment.

The biggest change in rates relates to who is responsible for paying rates and how properties are rated. The payment of rates has shifted from the occupier of the property to the owner of the property. For example, the owner of a block of shops will now receive the rate account for the entire property, instead of the individual tenants.

Depicted in the pamphlet is a sample of the new invoice (the front of which is shown at right), with arrowed explanations of each detail on the bill.

The newly designed rates invoice includes rates for both the Christchurch City Council and Environment Canterbury (ECan, the regional council), as it has been in the past. This avoids unnecessary duplication in collection costs of about $1.5m for Christchurch ratepayers.

The fresh format also aims for a clearer breakdown of rating liability between the City Council and ECan. Instalment One will be calculated at 25 per cent of last year's annual rates with Instalment Two, to be issued in October, reflecting the new rates payable for 2003/2004.