SOIL AND LAND CONSERVATION ACT 1945 - SECT 25B

SOIL AND LAND CONSERVATION ACT 1945 - SECT 25B

25B .         Assessment, collection and payment of rate or service charge

        (1)         Where a rate imposed under section 25A(1) applies to any land the Minister shall cause the amount payable by way of rates under that section on and in relation to that land (in this section called soil conservation rates ) to be assessed and, following that assessment, the chief executive officer shall —

            (a)         cause a notice of assessment of the soil conservation rates to be served on the person liable to pay the rates; or

            (b)         make arrangements with the local government of the district in which the land is situated for a notice of assessment of the soil conservation rates to be served by the local government.

        (1a)         Where a service charge applies to any land the chief executive officer shall —

            (a)         cause a notice of assessment of the service charge to be served on the person liable to pay the charge; or

            (b)         make arrangements with the local government of the district in which the land is situated for a notice of assessment of the service charge to be served by the local government.

        (2)         Soil conservation rates shall, subject to the Rates and Charges (Rebates and Deferments) Act 1992 , be due and payable 30 days after the notice of assessment thereof is served.

        (2a)         Service charges —

            (a)         shall be due and payable 30 days after the notice of assessment of the service charge is served; and

            (b)         when payable are a debt due to the Crown payable —

                  (i)         to the chief executive officer; or

                  (ii)         where pursuant to arrangements made under this section notice of assessment of the service charge is served by a local government, to the local government.

        (3)         When soil conservation rates are due and payable —

            (a)         they are a debt due to the Crown payable —

                  (i)         to the chief executive officer; or

                  (ii)         where pursuant to arrangements made under this section notice of assessment thereof is served by a local government, to the local government;

            (b)         Part 6 Division 2 of the Taxation Administration Act 2003 applies to them as if —

                  (i)         they were land tax imposed by the Land Tax Act 2002 ; and

                  (ii)         references in that Division to the Commissioner of State Revenue were references to the chief executive officer.

        (4)         The chief executive officer shall, as the case may require —

            (a)         cause soil conservation rates to be reassessed;

            (b)         cause an amended notice of assessment of soil conservation rates to be served or make arrangements with the local government of the district in which the land is situated for an amended notice of assessment of soil conservation rates to be served by the local government;

            (c)         refund, wholly or in part, any amount paid by way of soil conservation rates,

                when, in consequence of an objection under the Local Government Act 1995 or the Valuation of Land Act 1978 or a review by the State Administrative Tribunal, such action is appropriate.

        (5)         In this section notice of assessment includes an amended notice of assessment.

        (6)         A local government is hereby authorised to enter into arrangements with the chief executive officer under this section and, where such an arrangement has been entered into —

            (a)         notices of assessment of soil conservation rates or service charges may be served by the local government; and

            (b)         the local government, on behalf of the chief executive officer, may receive moneys paid by way of soil conservation rates or service charges and moneys so received shall be held in a trust fund of the local government kept under section 6.9 of the Local Government Act 1995 until such time as they are remitted to or to the order of the chief executive officer.

        (7)         Where the district of a local government is wholly or partly comprised in a land conservation district —

            (a)         the Minister and any person authorised by the Minister in writing; and

            (ab)         the chief executive officer; and

            (b)         any member of the district advisory committee for that district,

                may, for the purposes of this section or section 25A of this Act, inspect the rate record kept by the local government of the district under Part 6 of the Local Government Act 1995 .

        (8)         The administrative costs of imposing and collecting rates or service charges in a land conservation district are to be met from the rates or service charges imposed and collected in that district.

        [Section 25B inserted: No. 42 of 1982 s. 28; amended: No. 46 of 1988 s. 21; No. 31 of 1992 s. 52(2); No. 27 of 1994 s. 42; No. 47 of 1994 s. 13; No. 14 of 1996 s. 4; No. 4 of 1999 s. 9; No. 45 of 2002 s. 22; No. 55 of 2004 s. 1096; No. 19 of 2022 s. 17.]