LOCAL GOVERNMENT ACT 1995 - SECT 6.32
LOCAL GOVERNMENT ACT 1995 - SECT 6.32
6.32 . Rates and service charges
(1) When adopting the
annual budget, a local government —
(a) in
order to make up the budget deficiency, is to impose* a general rate on
rateable land within its district, which rate may be imposed either —
(i)
uniformly; or
(ii)
differentially;
and
(b) may
impose* on rateable land within its district —
(i)
a specified area rate; or
(ii)
a minimum payment;
and
(c) may
impose* a service charge on land within its district.
* Absolute majority required.
(2) Where a local
government resolves to impose a rate it is required to —
(a) set
a rate which is expressed as a rate in the dollar of the gross rental value of
rateable land within its district to be rated on gross rental value; and
(b) set
a rate which is expressed as a rate in the dollar of the unimproved value of
rateable land within its district to be rated on unimproved value.
(3) A local government
—
(a) may,
at any time after the imposition of rates in a financial year, in an
emergency, impose* a supplementary general rate or specified area rate for the
unexpired portion of the current financial year; and
(b) is
to, after a court or the State Administrative Tribunal has quashed a general
valuation, rate or service charge, impose* a new general rate, specified area
rate or service charge.
* Absolute majority required.
(4) Where a court or
the State Administrative Tribunal has quashed a general valuation the quashing
does not render invalid a rate imposed on the basis of the quashed valuation
in respect of any financial year prior to the financial year in which the
proceedings which resulted in that quashing were commenced.
[Section 6.32 amended: No. 55 of 2004 s. 690.]