EMERGENCY SERVICES FUNDING ACT 1998 - SECT 5

EMERGENCY SERVICES FUNDING ACT 1998 - SECT 5

5—Land that is subject to levy

        (1)         Subject to this Division, an emergency services levy may be assessed by the Commissioner against all land in the State in respect of each financial year.

        (2)         The levy may be assessed against—

            (a)         any piece or section of land subject to separate ownership or occupation; or

            (b)         any aggregation of contiguous land subject to the same ownership or occupation; or

            (c)         any aggregation of land pursuant to subsection (2a).

        (2a)         Where two or more pieces or sections of land or aggregations of contiguous land are not contiguous they may be aggregated for the purposes of subsection (2)(c) if—

            (a)         the owner or occupier of all of the land concerned is the same person; and

            (b)         all of the land is used to carry on the business of primary production and is managed as a single unit for that purpose; and

            (c)         all of the land is either situated in the area of the same council under the Local Government Act 1999 or is situated in a part of the State that is not in the area of a council.

        (3)         Where land that is subject to separate assessment in accordance with subsection (2) is situated partly in one emergency services area and partly in another, the levy may be separately assessed against the parts of the land situated in different areas.

        (4)         Where different parts of land that is subject to separate assessment in accordance with subsection (2) are used for different purposes referred to in section 8, the levy may be separately assessed against each of those parts.

        (5)         Where land is divided by a strata plan under the Strata Titles Act 1988 —

            (a)         the levy will be assessed against the units but not against the common property; but

            (b)         the equitable interest in the common property that attaches to each unit will be regarded, for the purpose of valuation, as part of the unit.

        (6)         Where land is divided by a primary, secondary or tertiary plan of community division under the Community Titles Act 1996 —

            (a)         in the case of the division of land by a primary plan—the levy will be assessed against the primary lots that are not divided by a secondary plan and against the development lot or lots (if any);

            (b)         in the case of the division of land by a secondary plan—the levy will be assessed against the secondary lots that are not divided by a tertiary plan and against the development lot or lots (if any);

            (c)         in the case of the division of land by a tertiary plan—the levy will be assessed against the tertiary lots and the development lot or lots (if any).

        (7)         Where land is divided by a primary, secondary or tertiary plan of community division under the Community Titles Act 1996 —

            (a)         in the case of the division of land by a primary plan—where the use of the common property or part of it is, in the opinion of the Valuer-General, reasonably incidental to the use of one or more of the primary lots, the levy will not be assessed against the common property, or that part of it, but the interest in the common property, or that part of it, that attaches to each primary lot will be regarded for the purposes of valuation as part of the lot;

            (b)         in the case of the division of land by a secondary plan—where the use of the common property or part of it is, in the opinion of the Valuer-General, reasonably incidental to the use of one or more of the secondary lots, the levy will not be assessed against the common property, or that part of it, but the interest in the common property, or that part of it, (and in the common property of the primary scheme referred to in paragraph (a) (if any)) that attaches to each secondary lot will be regarded for the purposes of valuation as part of the lot;

            (c)         in the case of the division of land by a tertiary plan—where the use of the common property or part of it is, in the opinion of the Valuer-General reasonably incidental to the use of one or more of the tertiary lots, the levy will not be assessed against the common property, or that part of it, but the interest in the common property, or that part of it, (and in the common property of the primary and secondary schemes referred to in paragraphs (a) and (b) (if any)) that attaches to each tertiary lot will be regarded for the purposes of valuation as part of the lot.

        (8)         Where land is divided by a primary, secondary or tertiary plan of community division under the Community Titles Act 1996 and the use of common property or any part of it is not, in the opinion of the Valuer-General, reasonably incidental to the use of any of the community lots, the levy will be assessed against the common property or that part of it and the relevant community corporation is liable for the levy as though it were the owner of the common property.

        (9)         If a valuation of land subject to separate assessment under this Act has not been made or adopted by the Valuer-General under the Valuation of Land Act 1971 , the Valuer-General must make or adopt a valuation of that land under that Act.

        (10)         Residential land held from the South Australian Housing Trust under a lease, licence or agreement to purchase is exempt from the imposition of a levy under this Division.