What is the rates invoice?

Does your rates invoice say TAX INVOICE, DEBIT AND CREDIT NOTE  on the top of it?

Let us decipher that rates invoice...it is a proper invoice to pay?

A tax invoice, debit note, and credit note serve different purposes and are not interchangeable as invoices for payment. Here's a breakdown of their roles:
Tax Invoice: This is a document issued by a supplier to a buyer detailing the goods or services supplied and the amount due, including any applicable taxes like GST. It is the primary document used for requesting payment from the buyer for a transaction.
Debit Note: A debit note is issued to indicate an adjustment in the amount owed by the buyer. It can be used to inform the buyer of additional amounts due, often due to corrections in the original invoice or additional charges. While it can sometimes serve as an invoice if clearly outlined, it is generally not used as the primary invoice for payment.
Credit Note: This is issued by a supplier to a buyer to acknowledge that the buyer's account has been credited, often due to returns, pricing errors, or other adjustments. It effectively reduces the amount owed by the buyer and is not used as a request for payment.
In summary, while a debit note can sometimes be used as an invoice under specific circumstances, it is not typically considered an actual invoice for payment. A tax invoice is the standard document used for requesting payment.

In the Bill of Exchange Act 1908 it states that an invoice is required for payment. As the council is a business and there is no contract, how are the rates demands an invoice?

In the Local Government ( rating ) Act 2002 it states the the Ratepayer is the owner of the rating unit.  Do we own the rating unit or does Land Information New Zealand and the council own the rating unit?  The maxim of law is " he who creates, owns". We did not create the rating unit.....so who does?

Points to ponder