Revenue and Financing Policy Utilities Land used for an essential service such as water, electricity, gas, telecommunications or sewerage. Multiple Land Uses The Council will partition a rating unit where there are two or more land uses that fit into different differential rating categories except for predominantly residential properties where the owner of the commercial/industrial operation resides on the same rating unit. Property Valuation System 7. Independent property valuations are provided to Council, under contract, by Quotable Value Ltd. The Marlborough District was last revalued on 1 July 2017 and the new values apply from the 2018-19 rating year. Compliance with Financial Management Requirements 8. The “Activities” that comprise the eleven “Activity Groups” of People, Community Facilities, Roads and Footpaths, Flood Protection and Control, Sewerage, Stormwater Drainage, Water Supply, Solid Waste Management, Environmental Management, Regulatory and Regional Development are listed in the following tables together with a summary of Council’s consideration of whether activities contribute to Council outcomes: 2018-2028 Long Term Plan Page 302