Queensland Consolidated Acts Queensland Consolidated Acts(1) If more funds are received by the council from a special rate or charge made and levied in a financial year than are expended in carrying out the implementation plan for the year, the council may carry the unexpended funds forward for expending under an implementation plan in a future financial year.
(2) A special rate or charge is not invalid merely because the council made and levied a special rate or charge on land to which section 52(1)(b) did not apply.
(3) If the council makes and levies a special rate or charge on land to which section 52(1)(b) does not apply, the council must return the funds received to the person on whom the special rate or charge was levied.
(4) If the council has funds received from a special rate or charge remaining after an overall plan is implemented, or after the council decides not to fully implement an overall plan, the council must, as soon as practicable after the plan is implemented or the decision is made, pay the remaining funds, in the same proportions as the special rate or charge was last levied, to the current owners of the land on which the special rate or charge was levied.
(5) However, subsection (4) does not apply if section 54 applies to the remaining funds.