LOCAL GOVERNMENT ACT 1993 - SECT 86A General principles in relation to making or varying rates
LOCAL GOVERNMENT ACT 1993 - SECT 86A
General principles in relation to making or varying rates
(1) A council, in adopting policies and making decisions concerning the making or varying of rates, must take into account the principles that (a) rates constitute taxation for the purposes of local government, rather than a fee for a service; and(b) the value of rateable land is an indicator of the capacity of the ratepayer in respect of that land to pay rates.(2) Despite subsection (1) , the exercise of a council's powers to make or vary rates cannot be challenged on the grounds that the principles referred to in that subsection have not been taken into account by the council.