South Australian Consolidated Acts South Australian Consolidated Acts (1) A levy may consist
of—
(a) an
amount payable in respect of each dollar of the value of land subject to
assessment under this Act; or
(b) a
fixed charge; or
(c) two
separate components, one being the amount referred to in paragraph (a)
and the other a fixed charge under paragraph (b).
(2) The value of the
land for the purposes of subsection (1) is determined by multiplying its
capital value by the area factor and the land use factor for the land.
(3) The capital value
of land for the purposes of subsection (2) is the capital value of the
land as at 1 July in the financial year to which the levy relates determined
or adopted by the Valuer-General under the Valuation of Land Act 1971 .