Queensland Consolidated Acts Queensland Consolidated Acts(1) This section applies if--
(a) the council decides not to fully implement an overall plan that has been partly implemented; and
(b) the council has funds received from a special rate or charge remaining; and
(c) the plan identifies, for different stages of its implementation, the rateable land, or occupiers of the land, that will benefit from, or have access to, the service, facility or activity.
(2) As soon as practicable after making the decision, the council must pay the remaining funds, in the reasonable proportions decided by the council by resolution, to the current owners of the land on which the special rate or charge was levied.
(3) The council must decide the proportions having regard to the following--
(a) the proportions in which the rate or charge has been levied on each parcel of rateable land;
(b) the extent to which the land, or its occupiers, benefits from, or has access to, the service, facility or activity.