LOCAL GOVERNMENT ACT 1999 - SECT 151
LOCAL GOVERNMENT ACT 1999 - SECT 151
(1) Subject to this
Act, a rate must be—
(a) a
rate based on the value of land subject to the rate; 1 or
(c) a
rate based on two components—
(i)
one being based on the value of land subject to the rate;
and
(ii)
the other being a fixed charge; or
(d) a
rate based on some other factor or factors specifically allowed under this
Act.
(2) The value of land
for the purpose of rating is its capital value.
(3) However, a council
may declare rates on the basis of the annual value of land if—
(a) the
council declared rates in respect of that land on that basis for the previous
financial year; or
(b) the
council declared rates in respect of that land on the basis of capital value
for the previous three financial years.
(4) Except as
authorised by proclamation under Chapter 3, a council must not apply different
valuation bases to different parts of its area.
(5) Before a
council—
(a)
changes the basis of the rating of any land (including by imposing
differential rates on land that has not been differentially rated in the
preceding financial year, or by no longer imposing differential rates on land
that has been differentially rated in the preceding financial year); or
(b)
changes the basis on which land is valued for the purposes of rating; or
(c)
changes the imposition of rates on land by declaring or imposing a separate
rate, service rate or service charge on any land,
the council must—
(d)
prepare a report on the proposed change; and
(e)
follow the relevant steps set out in its public consultation policy.
(6) A report prepared
for the purposes of subsection (5)(d) must address the following:
(a) the
reasons for the proposed change;
(b) the
relationship of the proposed change to the council's overall rates structure
and policies;
(c) in
so far as may be reasonably practicable, the likely impact of the proposed
change on ratepayers (using such assumptions, rate modelling and levels of
detail as the council thinks fit);
(d)
issues concerning equity within the community,
and may address other issues considered relevant by the council.
(7) A public
consultation policy for the purposes of subsection (5)(e) must at least
provide for—
(a) the
publication in a newspaper circulating within the area of the council a notice
describing the proposed change, informing the public of the preparation of the
report required under subsection (5)(d), and inviting interested
persons—
(i)
to attend a public meeting in relation to the matter to
be held on a date (which must be at least 21 days after the publication of the
notice) stated in the notice; or
(ii)
to make written submissions in relation to the matter
within a period (which must be at least 21 days) stated in the notice; and
(b) the
council to organise the public meeting contemplated by paragraph (a)(i)
and the consideration by the council of any submissions made at that meeting
or in response to the invitation under paragraph (a)(ii).
(8) The council must
ensure that copies of the report required under subsection (5)(d) are
available at the meeting held under subsection (7)(a)(i), and for
inspection (without charge) and purchase (on payment of a fee fixed by the
council) at the principal office of the council at least 21 days before the
end of the period for public consultation.
(8a) Subject to
complying with the requirements of this section—
(a) a
report required under subsection (5)(d) may form part of the council's
draft annual business plan (and that plan as adopted); and
(b) the
public consultation required under subsection (7) may be undertaken as
part of the public consultation required with respect to the council's draft
annual business plan.
(9) A rate cannot be
challenged on a ground based on the contents of a report prepared by a council
for the purposes of subsection (5)(d).
(10) A council must
not, in relation to any financial year, seek to set fixed charges as a
component of general rates under this Part at levels that will raise a
combined amount from such charges that exceeds 50% of all revenue raised by
the council from general rates under this Part.
(11) A charge is not
invalid because fixed charges imposed in relation to any financial year raise
more than the amount referred to in subsection (10).
Note—
1 See Division 6 for provisions concerning the
valuation of land for the purpose of rating.