Hi Emma
It would appear that you have done a ‘ratepayer read’ of the act and selected sections/paragraphs to suit limited circumstances.
Sections 555(6) and 556(4) really should be read in conjunction with 555(5) and 556(3) respectively. I would also consider 554 that says all land is rateable unless exempt, raising a couple of questions in the situation provided.
Am I correct that the cemetery is privately owned? If so then really you will need to rate the land, however from a practical point of view I can understand why you would be looking for ways not to.
Hope this is helpful.
Regards,
Andrew
