Western Australian Consolidated Acts All land shall be
rateable property within the meaning of this Act save as hereinafter excepted,
that is to say —
(1) Land, from time to
time, declared by the Minister exempt from rating on the ground that it by its
situation, configuration, or other physical causes is excluded from deriving
any direct or indirect benefit from any works existing or proposed to be
constructed in the district.
(2) Land the property
of the Crown and used for public purposes, or unoccupied:
Provided that any land
exempted by this paragraph shall be deemed rateable property while leased,
used, or occupied for any private purpose.
(3) Land belonging to
any religious body, and used or held exclusively as or for a place of public
worship, a Sunday school, a place of residence of a minister of religion, a
convent, nunnery, monastery, or occupied exclusively by a religious
brotherhood or sisterhood.
(4) Land used
exclusively as a public hospital, benevolent asylum, orphanage, public school,
private school being the property of a religious body, public library, public
museum, public art gallery, or mechanics’ institute, or lands held in
trust under the University Endowment Act 1904 6 , or any amendment
or re-enactment thereof.
(5) Land used and
occupied exclusively for charitable purposes.
(6) Land vested in any
board under the Parks and Reserves Act 1895 , or in trustees for
agricultural or horticultural show purposes, or zoological or acclimatisation
gardens or purposes, or for public resort and recreation.
(7) Land held or used
as a cemetery.
Provided
that —
(a) any
land exempted by paragraphs (3), (4) or (5) shall be deemed rateable
property while the same is leased or occupied for any private purpose; and
(b) any
land used or occupied for any of the purposes mentioned in paragraphs (4)
and (5) shall be deemed to be rateable property if such property is held under
lease or rented from any owner except the Crown.
Provided, further,
that no exempted land shall become liable to be rated by reason of such land
being used for the purposes of any bazaar, or as a place of meeting for any
religious, charitable, temperance, or benevolent object, or for a polling
place at any parliamentary or other election.
[Section 72 amended by No. 76 of 1978
s. 54; No. 110 of 1985 s. 98.]