(b) a reference to the levying of a rate or tax by a council
includes a reference to the charging of that fire and emergency services levy
by a council.
Note : The Fire and Emergency Services Levy Act
2017 enables certain unvalued land (for example land on Lord Howe Island) to
be valued for the purposes of the levy as provided for by the regulations
under that Act. The valuation method is different from the method by which a
general valuation for land is ascertained under Part 1B.