(1)  A local council must collect the amount of the contribution that it is notified under section 81B it is required to make for a financial year in respect of permanent brigade rating district land, composite brigade rating district land, volunteer brigade rating district land and general land in its municipal area from the persons who, under Part 9 of the Local Government Act 1993 , are liable for the payment of rates in respect of that land for that financial year.

(2)  An amount collected from a person by a council under subsection (1) in respect of any parcel of land is called a fire service contribution.

(3)  If the assessed annual value of a rateable parcel of land in a local council's municipal area is greater than the land's minimum assessed value, the fire service contribution that the council must collect for that land is to be calculated in accordance with the following formula:

where –

a is the amount of the fire service contribution to be collected in respect of the rateable parcel of land; and

b is the assessed annual value of the rateable parcel of land; and

c is the minimum assessed annual value of land for the rating district in which the rateable parcel of land is located; and

d is the total fire service contribution that the local council is required to collect for the rateable parcels of land in that rating district; and

e is the total number of the rateable parcels of land in that rating district; and

f is the minimum fire service contribution; and

g is the combined total assessed annual value of all of the rateable parcels of land in that rating district that have an assessed annual value greater than the minimum assessed annual value; and

h is the total number of parcels of land in that rating district that have an assessed annual value greater than the minimum assessed annual value.

(4)  If the assessed annual value of a rateable parcel of land in a local council's municipal area does not exceed the land's minimum assessed annual value, the fire service contribution that the council must collect for that land is the minimum fire service contribution.

(5)  A council may collect the fire service contribution (for the rateable parcels of land in its municipal area) under the Local Government Act 1993 .

(6)  Notwithstanding subsection (5) , the minimum fire service contribution that a council relying on that subsection must collect for a financial year (for a rateable parcel of land in its municipal area) is the minimum fire service contribution within the meaning of section 79B .