The provisions of this Part that relate to the making and levying of ordinary rates do not apply to county councils.
Division 2 Levying of rates and charges
120A Rating of irrigable land the subject of certain post-1.7.05 supplementary valuations
(1) This clause applies to such part of any area as comprises land:(a) that is categorised as farmland for the purposes of Part 3 of Chapter 15 of the Act, and(b) that is the subject of a water right within the meaning of the Valuation of Land Act 1916, and(c) that, since 1 July 2005, has been the subject of a supplementary valuation under that Act,unless the council has, by resolution, determined that this clause is not to apply to its area.(2) Land to which this clause applies is exempt from the provisions of section 498 of the Act to the extent to which that section requires the ad valorem amount of an ordinary rate to apply to the current land value of the land.(3) Instead, section 498 of the Act applies to any such land as if that section required the ad valorem amount of an ordinary rate to apply to the land value of the land as it was immediately before the land became the subject of the supplementary valuation referred to in subclause (1) (b).(4) If the supplementary valuation has arisen from a subdivision of land, the land value of each parcel of land arising from the subdivision is taken to be an amount that bears the same proportion to the land value of the unsubdivided land, as it was immediately before the subdivision, as the area of that parcel bears to the area of the unsubdivided land.
120B Matters to which council may have regard in sub-categorising irrigable land
For the purpose of determining sub-categories of farmland, as referred to in section 529 of the Act, a council may have regard to any differences in the reduction of land values of irrigable land that have arisen as a consequence of the commencement of section 6A (4) of the Valuation of Land Act 1916.
120C Transitional nature of clauses 120A and 120B
(1) Clauses 120A and 120B are transitional provisions consequent on the enactment of the Local Government and Valuation of Land Amendment (Water Rights) Act 2005.(2) Clause 120A does not apply to a council in respect of any year following the first occasion after 1 July 2007 that the Valuer-General gives a valuation list to the council following a general valuation carried out in respect of the council’s area.(3) Clause 120B does not apply to a council in respect of any year following the second occasion after 1 July 2007 that the Valuer-General gives a valuation list to the council following a general valuation carried out in respect of the council’s area.
121 Land used for caravan park or manufactured home not to be categorised as residential (section 516 (2))
If the dominant use of land is for a caravan park or a manufactured home estate, the land is not to be categorised as residential for rating purposes.
122 Land used for retirement village, serviced apartments or time-shares to be categorised as residential (section 516 (2))
If the dominant use of land is for a retirement village, serviced apartments or a time-share scheme, the land is to be categorised as residential for rating purposes.
123 Land exempt from rates (section 556)
The following land is exempt from all rates, except water supply special rates and sewerage special rates:(a) all land leased by the Royal Agricultural Society in the Homebush Bay area (as defined in the Olympic Co-ordination Authority Act 1995 before the repeal of that Act),(b) all land occupied by the Museum of Contemporary Art Limited,(c) all land comprising the site known as Museum of Sydney, on the site of first Government House,(d) all land that is held by a body corporate on behalf of an Aboriginal person or persons pursuant to an indigenous land use agreement registered under the Native Title Act 1993 of the Commonwealth.
125 Services for which an annual charge may be imposed (section 501)
(1) Emergency services provided or proposed to be provided within the area of the Blue Mountains City Council are prescribed for the purposes of section 501 of the Act.(2) In this clause, emergency services includes (without limitation) bushfire and other fire services, civil emergency services, and management services associated with emergency services.
125A Annual charges for stormwater management services
(1) For the purposes of section 496A of the Act, a council may make or levy an annual charge for stormwater management services only in respect of urban land that is categorised for rating purposes as residential or business.Note. Part 3 of Chapter 15 of the Act allows a council to categorise each parcel of land within its area.(2) A council may not make or levy an annual charge for the provision of stormwater management services in respect of a parcel of land if:(a) the parcel of land is vacant land, or(b) the parcel of land is subject to a special rate or charge that has been made for or towards meeting the cost of any works, services, facilities or activities the primary purpose of which is the provision of stormwater management services.(3) A council may not make or levy an annual charge for the provision of stormwater management services if the council has received an instrument from the Minister under section 508 or 508A of the Act which specifies the percentage by which the council may vary its income and the instrument imposes a condition with respect to that variation to the effect that the primary purpose of the variation is to fund stormwater management services.(4) A council may not make or levy an annual charge for the provision of stormwater management services for a parcel of land that exceeds:(a) if the anticipated cost of providing stormwater management services to the parcel of rateable land is less than the maximum annual charge in respect of the parcel of rateable land—the anticipated cost, or(b) if the anticipated cost referred to in paragraph (a) is equal to or greater than the maximum annual charge in respect of the parcel of rateable land—the maximum annual charge for the parcel of rateable land.(5) In this clause:maximum annual charge, in respect of a parcel of land, means the maximum annual charge that may be made or levied by a council in respect of the parcel of rateable land in accordance with clause 125AA.
urban land means land within a city, town or village.
125AA Maximum annual charge for stormwater management services
For the purposes of section 510A of the Act, the maximum annual charge for stormwater management services that may be levied in respect of a parcel of rateable land is:(a) for land categorised as residential—$25, and(b) for land categorised as business—$25, plus an additional $25 for each 350 square metres or part of 350 square metres by which the area of the parcel of land exceeds 350 square metres.
For the purposes of section 548 (3) (a) of the Act, the amount prescribed is $430.
A rates and charges notice must contain the following information:(a) the land to which it relates,(b) the land value of the land to which it relates and the base date of the general valuation from which the land value is derived,(c) particulars of each rate or charge levied on the land by the notice,(d) if the rate consists of a base amount to which an ad valorem amount is added, particulars of the base amount,(e) the date the notice is taken to have effect,(f) particulars of any outstanding arrears of rates and charges levied on the land and of any interest payable on those amounts,(g) the total amount due and the dates for payment of the rates or charges concerned,(h) the amounts payable for, and the due dates for payment of, instalments of rates or charges,(i) particulars of any waiver of an amount of special rate in consideration of payment of a lump sum,(j) a statement that concessions are available to eligible pensioners for any quarter in which they are eligible pensioners,(k) particulars of any concession extended in respect of payment of the rates,(l) particulars of any discount for prompt payment in full of a rate or charge,(m) particulars of any postponement of rates or postponed rates,(n) particulars of any option to pay a lump sum towards the capital cost of any works, services or facilities instead of a special rate in the notice,(o) a statement that if payment is not made on or before the due date or dates interest accrues on the overdue amount,(p) a statement as to how to make inquiries about the notice,(q) the text, or a summary, of the following provisions of the Act (if applicable):(i) section 524 (Notice of change of category),(ii) section 525 (Application for change of category),(iii) section 526 (Appeal against declaration of category),(iv) section 555 (What land is exempt from all rates?),(v) section 556 (What land is exempt from all rates, other than water supply special rates and sewerage special rates?),(vi) section 557 (What land is exempt from water supply special rates and sewerage special rates?),(vii) section 562 (Payment of rates and annual charges),(viii) section 563 (Discount for prompt payment in full),(ix) section 564 (Agreement as to periodical payment of rates and charges),(x) section 566 (Accrual of interest on overdue rates and charges),(xi) section 567 (Writing off of accrued interest),(xii) section 574 (Appeal on question of whether land is rateable or subject to a charge).
128 Information relating to rates and charges
A council must, if required to do so by the Minister or the Director-General, furnish information to the Minister or the Director-General, in the form required, relating to rates and charges levied by the council.
Division 3 Payment of rates and charges
129 Request for transfer of land in payment of rates, charges or accrued interest
A request to the council for the acceptance of a transfer of land under section 570 of the Act in payment of rates, charges or accrued interest must be in writing, be signed by each owner or person having an interest in the land concerned and contain the following information:(a) title particulars and the rate assessment number of the land,(b) particulars of any mortgage, charge, lien or other encumbrance affecting the land.
130 Additional circumstances in which rates or charges may be written off (section 607)
The council may write off rates and charges and interest accrued on unpaid rates and charges if an amount of an increase to a rate is subsequently reduced as a consequence of clause 84 of Schedule 8 to the Act.Note. Clause 84 of Schedule 8 is concerned with ordinary rates levied for the year commencing 1 July 2005 and each of the subsequent four years. It provides that, in general, the amount that may be levied as an ordinary rate for any parcel of land in the category “farmland” (or any sub-category of that category) must not be more than 20% above the amount levied as an ordinary rate for that parcel for the previous year.
131 Procedures for writing off rates and charges
(1) The council must, from time to time, by resolution, fix the amount of rates and charges above which any individual rate or charge may be written off only by resolution of the council.(2) An amount of rates or charges of or below that amount can be written off either by resolution of the council or by order in writing of the council’s general manager. In the absence of a resolution under subclause (1), rates and charges can be written off only by resolution of the council.(3) A resolution or order writing off an amount of rates or charges must:(a) specify the name of the person whose debt is being written off, and(b) identify the account concerned, and(c) specify the amount written off,or must refer to a record kept by the council in which those particulars are recorded.(4) An amount of rates or charges can be written off under this clause only:(a) if there is an error in the assessment, or(b) if the amount is not lawfully recoverable, or(c) as a result of a decision of a court, or(d) if the council or the general manager believes on reasonable grounds that an attempt to recover the amount would not be cost effective.(5) The fact that an amount of rates or charges is written off under this clause does not prevent the council concerned from taking legal proceedings to recover the amount.(6) The general manager must advise the council of rates and charges written off by written order of the general manager.
132 Details of written off rates and charges to be included in annual report
The council’s annual report must include the amount of rates and charges written off during the year.
133 Sale of land to recover overdue rates or charges
An advertisement under section 715 (1) of the Act notifying a proposed sale of land for unpaid rates or charges is to contain the following information:(a) that the council proposes to sell the land for unpaid rates or charges at public auction,(b) the name of the auctioneer and the proposed place, date and time of the auction,(c) the persons known to the council to have an interest in the land,(d) the amount of rates and charges unpaid for more than 5 years from the date on which they became payable and the amount of any interest accrued,(e) the amount of any other rates and charges payable and unpaid and the amount of any interest accrued,(f) the total amount due,(g) that, if all rates and charges payable (including overdue rates and charges) are not paid to the council or an arrangement satisfactory to the council is not entered into by the rateable person before the time fixed for the sale, the council will proceed with the sale.
134 Eligible pensioners for the purposes of determining pensioner concessions—prescribed classes
For the purposes of paragraph (a) of the definition of eligible pensioner in the Dictionary to the Act, the following classes of persons are prescribed:(a) persons who receive a pension, benefit or allowance under Chapter 2 of the Social Security Act 1991 of the Commonwealth, or a service pension under Part III of the Veterans’ Entitlements Act 1986 of the Commonwealth, and who are entitled to a pensioner concession card issued by or on behalf of the Commonwealth Government,(b) persons who receive a pension from the Commonwealth Department of Veterans’ Affairs as:(i) a war widow or war widower within the meaning of the Veterans’ Entitlements Act 1986 of the Commonwealth, or(ii) the unmarried mother of a deceased unmarried member of the Australian Defence or Peacekeeping Forces, or(iii) the widowed mother of a deceased unmarried member of the Australian Defence or Peacekeeping Forces,and do not have income and assets that would prevent them from being granted a pensioner concession card (assuming they were eligible for such a card),(b1) persons who have received a lump sum mentioned in section 234 (1) (b) of the Military Rehabilitation and Compensation Act 2004 of the Commonwealth or are receiving a weekly amount mentioned in that paragraph, and do not have income and assets that would prevent them from being granted a pensioner concession card (assuming they were eligible for such a card),(c) persons who receive a general rate of pension adjusted for extreme disablement under section 22 (4) of the Veterans’ Entitlements Act 1986 of the Commonwealth, or a special rate of pension under section 24 of that Act,(d) persons who receive, or who at some point in their life have been eligible for, a Special Rate Disability Pension under the Military Rehabilitation and Compensation Act 2004 of the Commonwealth.
135 Application for eligible pensioners concession
An application under Division 1 of Part 8 of Chapter 15 of the Act is to be made in the form approved by the Director-General.
136 Abandonment of pensioners rates and charges—prescribed persons
For the purposes of section 582 of the Act, any person who receives a pension, benefit or allowance under Chapter 2 of the Social Security Act 1991 of the Commonwealth and is the holder of a pensioner concession card issued by or on behalf of the Commonwealth Government is a prescribed person.