Queensland Consolidated Acts Queensland Consolidated Acts(1) The council may, by resolution, do any of the following for land owners of a class identified in the resolution--
(a) remit, wholly or partly, a rate;
(b) defer payment of a rate until a stated time.
(2) The council may exercise a power under subsection (1) only if it is satisfied the exercise is justified by any of the following factors--
(a) the land owners are--
(i) pensioners; or
(ii) bodies whose objects do not include the making of profit;
(b) payment of the rate would cause the land owners hardship;
(c) the assistance or encouragement of economic development of the whole or part of the city;
(d) the preservation, restoration or maintenance of buildings or places of cultural, environmental, historic, heritage or scientific significance to the city;
(e) a factor prescribed under a regulation.
(3) If the council remits a rate under subsection (1)(a) and a landowner of the class identified in the resolution has already paid the rate, the council must refund the overpaid amount.
(4) A resolution for subsection (1)(b) may provide for any of the following, if the terms applicable to the payment of the rate stated in the resolution are not met--
(a) the application of section 67 to the payment of the rate;
(b) the immediate payment of the rate.
(5) A rate identified in the resolution is taken to have been an overdue rate for the Local Government Act, chapter 14, part 7, division 3, from the day it first became an overdue rate if--
(a) the rate is not paid as required under the resolution; and
(b) the rate was an overdue rate before the resolution was made.
(6) The council may exercise a power under subsection (1) for the period--
(a) stated in the resolution; or
(b) without limit of time while the owners of the land continue to be eligible for the benefit conferred by the exercise of the power.
(7) To remove any doubt, it is declared that the council may exercise the power whether or not the rate has been levied.