Now, this bill removes a loophole which allows Māori land that was arbitrarily reclassified as general land in the late 1960s from being sold by local authority - abandoned land or rating sales. While the number of such sales are small, they continue to this day, and it's not acceptable in this era for this practice to continue. It also gives authority for chief executives to write off rates that in their opinion—his or her opinion—cannot reasonably be recovered. The Commissioner of Inland Revenue has long had this power in respect of Crown taxes, but for some reason, no similar power has been available in respect of rates. The lack of this power has led to the level of rates arrears on Māori land being substantially distorted in public reports. An original debt of $1,000 becomes $3,500 before it is statute barred for collection, under the rating Act, at which point local authorities then write the debt off.