LOCAL GOVERNMENT ACT 1993 - SECT 549 Reduction of rates containing base amounts if levied on vacant land

LOCAL GOVERNMENT ACT 1993 - SECT 549

549 Reduction of rates containing base amounts if levied on vacant land

(1) A council may determine that a rate (whether an ordinary rate or a special rate) consisting of a base amount to which an ad valorem amount is added is to be levied on--

(a) vacant land, or

(b) vacant land that has suffered physical damage (such as flood liable or coastal hazard affected land), or

(c) land prescribed by the regulations for the purposes of this section,

in accordance with this section.

(2) If--

(a) the rate were to be levied on land on the basis that the rate consisted of only the ad valorem amount, and

(b) the amount payable as a consequence of levying the ad valorem amount on the land would be less than $250 (or such other amount as may be prescribed by the regulations),

the rate payable in respect of the land is $250 (or such other amount as may be prescribed by the regulations) or the base amount of the rate, whichever is the lesser.