Victorian Consolidated Legislation

Local Government Act 1989 - SECT 161

Differential rates

161. Differential rates



(1) A Council may raise any general rates by the application of a differential
rate if-

   (a)  it uses the capital improved value system of valuing land; and

   (b)  it considers that the differential rate will contribute to the
        equitable and efficient carrying out of its functions.

(2) If a Council declares a differential rate for any land, the Council must-

   (a)  specify the objectives of the differential rate which must be
        consistent with the equitable and efficient carrying out of the
        Council's functions and must include the following-

   (i)  a definition of the types or classes of land which are subject to the
        rate and a statement of the reasons for the use and level of that rate
        in relation to those types or classes of land;

   (ii) an identification of the types or classes of land which are subject to
        the rate in respect of the uses, geographic location (other than
        location on the basis of whether or not the land is within a specific
        ward in the Council's municipal district) and planning scheme zoning
        of the land and the types of buildings situated on it and any other
        criteria relevant to the rate;

   (iii) if there has been a change in the valuation system, any provision for
        relief from a rate for certain land to ease the transition for that
        land; and

   (b)  specify the characteristics of the land which are the criteria for
        declaring the differential rate.

(3) A Council which declares a differential rate must ensure that copies of
the following information are available for public inspection at the Council
office-



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   (b)  the objectives of the differential rate and the criteria on the basis
        of which that rate was declared;

   (c)  the rate and amount of rates payable in relation to land in each
        category of differential rating and what proportion of the total rates
        and charges this represents;

   (d)  any other information which the Council considers it necessary to make
        available.



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(5) The highest differential rate in a municipal district must be no more than
4 times the lowest differential rate in the municipal district.



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