Victorian Consolidated Legislation

Water Industry Act 1994 - SECT 139

Power to make and levy rates

139. Power to make and levy rates



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(1A) Having regard to the estimated disbursements from the
Parks and Reserves Trust Account for a financial year commencing on 1 July
1999 or a subsequent financial year, the Governor in Council, on the
recommendation of the Minister and Treasurer, may, subject to and in
accordance with this section and the regulations, by Order published in the
Government Gazette, in respect of that financial year, or any quarter or half
of that financial year, make, and the rating authority may levy, a rate in
relation to land (other than land described in Schedule 1) within any area or
areas specified by the Governor in Council by Order published in the
Government Gazette for the purposes of this subsection.

(2) The rating authority may not levy a rate on land described in Schedule 1,
other than land referred to in item 1, 2 or 3 of that Schedule vested in or
owned by a declared public statutory authority (within the meaning of
subsection (2A)) that is not used exclusively as public open space or as a
park.

(2A) The Governor in Council, by Order published in the Government Gazette,
may declare a public statutory authority constituted under the laws of
Victoria to be a declared public statutory authority for the purposes of
subsection (2).

(3) A rate may be fixed by reference to the net annual value (as determined in
accordance with the Valuation of Land Act 1960) of the particular land.

(3A) Despite subsection (3), all rates made and levied under this section
after the commencement of section 10 of the Water Industry (Amendment) Act
1995 shall be levied upon the net annual value of the particular land as at 30
June 1990 levels of value as determined for the purposes of the
Local Government Act 1989.

(3B) The net annual value of particular land as at the levels of value
referred to in subsection (3A) shall be determined as follows-

   (a)  if the valuation of that land in force for the purposes of the
        Local Government Act 1989 immediately before the commencement of
        section 10 of the Water Industry (Amendment) Act 1995 is at 30 June
        1990 levels of value-the net annual value is, subject to paragraph
        (d), the net annual value as shown in that valuation;

   (b)  if the valuation of that land in force for the purposes of the
        Local Government Act 1989 immediately before that commencement is at
        levels of value as at a date before 30 June 1990 or at levels of value
        as at a date after 30 June 1990 but at no time before that later date
        was there in force for the purposes of that Act a valuation of that
        land at 30 June 1990 levels of value-the net annual value is, subject
        to paragraph (d), the net annual value as shown in the valuation then
        in force multiplied by the valuation equalization factor applying to
        the area in which the land is situated;

   (c)  if the valuation of that land in force for the purposes of the
        Local Government Act 1989 immediately before that commencement is at
        levels of value as at a date after 30 June 1990 but at any time before
        then the valuation of that land in force for the purposes of that Act
        was at 30 June 1990 levels of value-the net annual value is, subject
        to paragraph (d), the net annual value as shown in the valuation at 30
        June 1990 levels of value;

   (d)  if subsequent to that commencement that land is valued for the
        purposes of a supplementary valuation made for the purposes of the
        Local Government Act 1989-the net annual value is the net annual value
        as shown in the most recent such supplementary valuation or, if that
        supplementary valuation is not at 30 June 1990 levels of value, that
        net annual value multiplied by the valuation equalization factor
        applying to the area in which the land is situated.

(3C) A reference in subsection (3B) to a valuation equalization factor
applying to an area is a reference to a factor determined by the
Valuer-General and published in the Government Gazette being a factor by
which, in the opinion of the Valuer-General, the net annual value of land
within that area determined as at a particular date ought to be multiplied if
the net annual value of the land is to accord with levels of value generally
prevailing in that area as at 30 June 1990.

(3CA) Nothing in section 266(6) of the Water Act 1989 applies to the
calculation or application of a valuation equalisation factor under this
section.

(3D) Despite subsection (3), (3A) or (3B), a rate levied by the rating
authority under this section on any land may be levied on the basis of a value
determined by the rating authority from time to time in respect of that land.

(3E) The value determined by the rating authority under subsection (3D) in
respect of any land must not be greater than the value on which rates would
have been levied on that land under this section if the rating authority had
not made a determination under subsection (3D) in respect of that land.

(4) The rating authority may fix a minimum amount of rate to be paid in
respect of any land and may fix different minimum amounts in respect of
different classes of land.

(4A) Despite anything to the contrary in this section or in any other
provision of this Act, the Treasurer, after consultation with the Minister
responsible for a declared public statutory authority, may give his or her
approval to the rating authority levying an amount in lieu of a rate under
this section in respect of a financial year, or any quarter or half of a
financial year, in relation to land vested in or owned by the authority.

(4B) The amount to be levied in lieu of a rate in accordance with subsection
(4A) is the amount agreed between the authority and the rating authority or,
in the absence of agreement, determined by the Treasurer.





(4C) An approval may only be given by the Treasurer under subsection (4A) on
the application of the rating authority.





(5) A rate made and levied under this section must not in any case exceed the
amount specified by the Governor in Council by Order published in the
Government Gazette for the purposes of this subsection.

(6) If the rating authority is of the opinion that relief should be given
under this subsection in respect of any land or class of land on which a rate
under this section would otherwise be made and levied, the rating authority
may exempt the person or persons who would otherwise be from time to time
liable to pay the rate in respect of that land or land of that class from
liability to pay the rate either wholly or to such an extent as is specified
by the rating authority.

(7) An exemption must not be given under subsection (6) in the case of land
used primarily for residential, commercial or industrial purposes.

(8) An exemption given under subsection (6) may be revoked by a subsequent
decision of the rating authority and has effect in each year until so revoked.

(9) In a proceeding to levy or recover a rate, until there is evidence to the
contrary, no proof is required that the requirements of this section or the
regulations have been complied with.