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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.