South Australian Consolidated Acts

LOCAL GOVERNMENT (IMPLEMENTATION) ACT 1999 - SECT 23

23—Rates

        (1)         The enactment of this Act and the 1999 Act does not affect the declaration or operation of a rate under the 1934 Act before the relevant day.

        (2)         Any process or proceeding for the recovery of a rate commenced under Part 10 of the 1934 Act that has not been finally completed at the relevant day may be continued and completed under the 1999 Act from the stage reached immediately before the relevant day.

        (3)         A remission or postponement of rates granted by a council before the relevant day will continue as a remission or postponement of rates under the 1999 Act (until varied or revoked by the council).

        (4)         A council must, in respect of each of the first three financial years for which the council has a rating policy under Division 7 of Part 1 of Chapter 10 of the 1999 Act, prepare and publish a report in accordance with the following requirements:

            (a)         the report must provide information on—

                  (i)         the number of applications for rebates of rates under section 166(1)(h) of the 1999 Act received from retirement villages in respect of the relevant financial year; and

                  (ii)         the results of those applications; and

                  (iii)         the way in which the council's policy on issues of equity arising from circumstances where ratepayers provide or maintain infrastructure that might otherwise be provided or maintained by the council has been applied in relation to each application (insofar as that policy is relevant to the application); and

            (b)         the council must ensure—

                  (i)         that a copy of the report is submitted to the Presiding Members of both Houses of Parliament in conjunction with the council's annual report for the relevant financial year; and

                  (ii)         that copies of the report are available for inspection (without charge) and purchase (on payment of a fee fixed by the council) by the public at the principal office of the council for at least 12 months following its publication under subparagraph (i).

        (5)         An exemption from rates by proclamation made under section 168(2)(h) of the 1934 Act for the 1999/2000 financial year will continue to apply, by force of this subsection, until 30 June 2005, provided that the relevant land continues to be used (wholly or predominantly) for the purpose or purposes for which it was being used on 1 July 1999.