Councils should be complying with the National Cabinet decisions. If necessary, remind the council of those obligations 

Do negotiate affordable repayment arrangements

Make sure you ask for fees and interest not to be charged

Try to avoid deferring payments and debts. Try to avoid your client accruing large debts that may leave your client exposed to a forced sale when the pandemic is over.

Council should not be threatening a forced sale or enforcement action over rates arrears. If the council does either of things, you should mention the National Cabinet decisions.