Queensland Consolidated Acts Queensland Consolidated Acts(1) The council may make and levy a special rate or charge on rateable land if--
(a) the rate or charge is for a service, facility or activity; and
(b) in the council's opinion--
(i) the land, or the occupier of the land, has or will specially benefit from, or has or will have special access to, the service, facility or activity; or
(ii) the occupier of the land, or the use made or to be made of the land, has or will specially contribute to the need for the service, facility or activity.
Examples for subsection (1)(b)(i)--
a rural fire services charge to raise funds for a rural fire brigade to purchase or maintain equipment to service only part of the city
a tourism promotion charge levied on land used for businesses that would benefit from tourism promotion in the city
a recreational facilities charge levied over a 2 year period to contribute to the cost of building playground facilities and amenities in a nominated park in part of the city
a cultural centre charge levied over an 8 year period to contribute to the cost of building a centre in part of the city, with construction to start within a certain number of years after the charge is first levied
a charge, levied over a 20 year period, to repay a loan for the construction of a drainage system in part of the city, from which some land would commence receiving a benefit in a year and the remainder in a later year of the 20 year period
Example for subsection (1)(b)(ii)--
an entity that relies on road transport for its business specially contributes to the wear and tear on a local road adjoining its property and is likely to need a higher standard of road than the occupiers of other properties adjoining the road
(2) The special rate or charge may be made and levied on the bases the council considers appropriate.
(3) The council may fix a minimum amount of a special rate.
(4) Without limiting subsection (2), the amount of the special rate or charge may vary according to the extent to which the council considers--
(a) the land, or the occupier of the land, has or will specially benefit from, or has or will have special access to, the service, facility or activity; or
(b) the occupier of the land, or the use made or to be made of the land, has or will specially contribute to the need for the service, facility or activity.
(5) The council's resolution making the special rate or charge must identify--
(a) the rateable land to which the rate or charge applies; and
(b) the overall plan for the supply of the service, facility or activity.
(6) The overall plan must--
(a) be adopted by the council by resolution, either before or when it first makes the special rate or charge; and
(b) identify the rateable land to which the rate or charge applies; and
(c) describe the service, facility or activity; and
(d) state the estimated cost of implementing the overall plan; and
(e) state the estimated time for implementing the overall plan.
(7) Under an overall plan, a special rate or charge may be made and levied for 1 or more years before any of the funds received by the council from the special rate or charge are expended in implementing the plan.
(8) If an overall plan will not be implemented within 1 year, the council must, at or before the budget meeting for each year of the period for implementing the overall plan, by resolution, adopt an annual implementation plan for the year.
(9) The council may, by resolution, at any time, amend an overall plan or an annual implementation plan.
(10) The council may identify parcels of rateable land to which the rate or charge applies in any way it considers appropriate.
(11) Subsection (1) is taken to have been complied with if the special rate or charge is made and levied on--
(a) all rateable land that, at the time of making and levying the rate or charge, could reasonably be identified as land on which the rate or charge may be made and levied; or
(b) all rateable land on which the rate or charge may be made and levied, other than land accidentally omitted.
(12) To remove any doubt, it is declared that the council may make and levy a special rate or charge under subsection (1) for a service, facility or activity not supplied by the council itself, including a service, facility or activity supplied or undertaken by another local government--
(a) in the other local government's area; and
(b) under arrangements entered into, under the Local Government Act, section 59, by the council and the other local government.