LOCAL GOVERNMENT ACT 1999 - SECT 156
LOCAL GOVERNMENT ACT 1999 - SECT 156
156—Basis of differential rates
(1) Differential rates
may vary—
(a)
according to the use of the land; or
(b)
according to the locality of the land; or
(c)
according to the locality of the land and its use; or
(d) on
some other basis determined by the council.
(2) A determination
under subsection (1)(d)—
(a) may
only be made if—
(i)
the council is a new council with an area that includes
land previously within the area of a different council; or
(ii)
the council has been formed by the amalgamation of two or
more councils; or
(iii)
the boundaries of the area of the council have been
altered; or
(iv)
the council has changed the basis of valuation used for
the purpose of rating,
and the council has resolved that in the circumstances differential rating is
appropriate in order to allow rating relativities within the area of the
council to be gradually altered or realigned; and
(b) may
not be inconsistent with a proclamation under Chapter 3 (insofar as a
proclamation under that Chapter provides for the realignment of rating
relativities during a specified period); and
(c) may
not apply for more than five financial years or, if a proclamation under
Chapter 3 so provides, a longer period specified by proclamation.
(3) If land has more
than one use, the use of the land will, for the purpose of rating, be taken to
be its predominant use.
(4) A particular land
use must not be used as a differentiating factor affecting the incidence of
differential rates unless the land use is declared by the regulations to be a
permissible differentiating factor.
(4a) Despite
subsection (4) but subject to subsection (5a), the use of land as a
marina berth is declared to be a permissible differentiating factor for the
purposes of this section.
(5) If a council
declares differential rates according to the use of land and thus provides for
a distinct residential rate, the residential rate must be applied to land
occupied by any of the following:
(c)
day therapy centres.
(5a) Despite any other
provision of this Act, the use of land as a marina berth cannot be used for
the purpose of the declaration of differential rates that exceed the rate that
would have been imposed were the land being used for commercial purposes.
(6) If land is vacant,
the non-use of the land is capable of constituting a land use for the purpose
of the declaration of differential rates.
(7) A differentiating
factor based on the locality of the land must comply with any requirement or
principle prescribed by the regulations.
(8) A change in the
use of land after differential rates are declared does not affect the
incidence of the rates.
(9) A ratepayer, if of
the opinion that a particular land use has been wrongly attributed to the
ratepayer's land by the council for the purpose of levying differential rates,
may object to the attribution of that land use to the land.
(10) An objection
under subsection (9)—
(a) must
be in writing; and
(b) must
set out—
(i)
the grounds of the objection; and
(ii)
the land use (being a land use being used by the council
as a differentiating factor) that should, in the objector's opinion, have been
attributed to the land; and
(c) must
be made within 60 days after the objector receives notice of the attribution
of the particular land use to which the objection relates (unless the council,
in its discretion, allows an extension of time for making the objection).
(11) The council may
decide an objection as it thinks fit and must notify the objector in writing
of its decision.
(12) The objector, if
dissatisfied with the council's decision on the objection may, within
21 days after the objector receives notice of the council's decision (or
within such longer period as SACAT may allow), apply to SACAT for a review of
the decision under section 34 of the South Australian Civil and
Administrative Tribunal Act 2013 .
(13) Except as
provided by this section, the attribution of a particular land use to land for
the purpose of levying differential rates cannot be challenged.
(14) A regulation
cannot be made for the purposes of this section except after consultation with
the LGA.
(14a) Before a council
changes from declaring differential rates in relation to any land on the basis
of a differentiating factor under either paragraph (a), (b) or (c) of
subsection (1) to a differentiating factor under another of those
paragraphs, the council must—
(a)
prepare a report on the proposed change; and
(b)
follow the relevant steps set out in its public consultation policy.
(14b) A report
prepared for the purposes of subsection (14a)(a) 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 rate payers (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.
(14d) A public
consultation policy for the purposes of subsection (14a) 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 (14a)(a), 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).
(14e) The council must
ensure that copies of the report required under subsection (14a)(a) are
available at the meeting held under subsection (14d)(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.
(14ea) Subject to
complying with the requirements of this section—
(a) a
report required under subsection (14a)(a) may form part of the council's
draft annual business plan (and that plan as adopted), or a report prepared
for the purposes of section 151(5)(d); and
(b) the
public consultation required under subsection (14d) may be undertaken as
part of the public consultation required with respect to the council's draft
annual business plan, or the public consultation under section 151(7).
(14f) A rate cannot be
challenged on a ground based on the contents of a report prepared by a council
for the purposes of subsection (14a)(a).
(15) This section does
not limit any other differentiating factor that may be applied under another
section with respect to a particular rate.
(16) In this
section—
"commercial purposes"—land is to be used for a commercial purpose if the
land is to be used for—
(a) a
shop (within the meaning of the Development Regulations 2008 ); or
(b) an
office (within the meaning of the Development Regulations 2008 ); or
(c) any
other commercial use of land not referred to in the categories specified in
paragraph (a) or (b).