Western Australian Consolidated Acts Western Australian Consolidated Acts (1) Except as
otherwise provided in this section and section 36I, the levy payable for
a levy year on land is to be determined as a rate in the dollar of the gross
rental value of the land in force under the Valuation of Land Act 1978 as
at 1 July in the levy year.
(2) If during a levy
year the gross rental value of land in force under the
Valuation of Land Act 1978 as at 1 July in that year is amended as
at that date as a result of —
(a) an
interim valuation made under that Act;
(b) a
valuation coming into force under that Act as a result of the amendment of a
valuation under that Act; or
(c) a
new valuation made under that Act in the course of completing a general
valuation that has previously come into force,
the gross rental
value, as so amended and in force as at 1 July, is the gross rental value
of the land for the purposes of subsection (1).
(3) If, after the
required consultation, the Minister considers that it is impracticable or
otherwise inappropriate for the levy to be determined as a rate in the dollar
of the gross rental value of any land, the Minister may determine the
levy —
(a) as a
rate in the dollar of the gross rental value of a portion of the land; or
(b) on
any other basis that, after the required consultation, the Minister considers
appropriate.
(4) In
subsection (3) —
the required consultation , in relation to land,
means consultation with the Valuer-General and with the local government for
the district in which the land is located.
[Section 36H inserted by No. 42 of 2002
s. 15.]