LOCAL GOVERNMENT ACT 1993 - SECT 548
Minimum amounts
LOCAL GOVERNMENT ACT 1993 - SECT 548
Minimum amounts
548 Minimum amounts
(1) A council, in a resolution making a rate consisting
of an ad valorem amount--
(a) may specify a minimum amount of the rate which
must be levied in respect of each separate parcel, or
(b) may specify--
(i) a
minimum amount of the rate which must be levied in respect of each separate
parcel, other than a separate parcel consisting of vacant land, and
(ii) a
minimum amount of the rate, being less than the minimum amount of rate
specified under subparagraph (i), which must be levied in respect of each
separate parcel consisting of vacant land, or
(c) may specify--
(i) a minimum
amount of the rate which must be levied in respect of each separate parcel,
other than a separate parcel consisting of vacant land, and
(ii) a minimum
amount of the rate, being less than the minimum amount of the rate specified
under subparagraph (i), which must be levied in respect of each separate
parcel consisting of vacant land, other than a separate parcel consisting of
vacant flood liable land or vacant coastal hazard liable land, and
(iii) a
minimum amount of the rate, being less than the minimum amount of the rate
specified under subparagraph (ii), which must be levied in respect of each
separate parcel of vacant flood liable land or vacant coastal hazard liable
land.
(2) If a council makes an ordinary rate for different categories or
sub-categories of land, it may specify a different minimum amount for each
category or sub-category of land.
(3) Except as provided by subsection (4),
the minimum amount of a rate is to be--
(a) in respect of an ordinary rate,
such amount as is determined by the council, not exceeding $259 or such
greater amount as may be prescribed by the regulations or, in the case of a
rate for which a particular council may, under subsection (1) or (2), specify
a minimum amount, such greater amount as the Minister may determine by
instrument in writing, or
(b) in respect of any other rate (not being a water
supply special rate or a sewerage special rate), such amount as is determined
by the council, not exceeding $2 or such greater amount as the Minister may
determine by instrument in writing given to the council.
(4) If the minimum
amount of an ordinary rate for the previous year exceeded the amount
prescribed or determined in respect of such a rate under subsection (3)(a),
the council may determine the minimum amount of the ordinary rate in
accordance with subsection (5).
(5) The minimum amount of the ordinary rate
must be of such amount as is determined by the council, not exceeding the
amount of the minimum ordinary rate for the previous year increased by the
percentage (if any) specified in respect of the council under this Act.
(6) A
minimum amount of a rate is not invalid because--
(a) the minimum amount is
levied on the whole or any part of the land subject to the rate, or
(b) of
the size of the minimum amount.
(7) A council may not specify a minimum
amount of a rate consisting of a base amount to which an ad valorem amount is
added.
(8) A minimum amount of a rate specified for a parcel of land may not
differ from a minimum amount specified for any other parcel of land within the
same category or sub-category unless--
(a) the land values of the parcels were
last determined by reference to different base dates, and
(b) the Minister
approves the different minimum amounts.
