Local Government Act Amendment Act 1985 (Qld)

809 (iueenSIrn ANNO TRICESIMO QUARTO ELIZABETHAE SECUNDAE REGINAE No. 45 of 1985 An Act to amend the Local Government Act 1936 - 1984 in certain particulars [ASSENTED TO 24TH APRIL, 1985]

810 Local Government Act Amendment Act 1985, No. 45 BE IT ENACTED by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:- 1. Short title . This Act may be cited as the Local Government Act Amendment Act 1985. 2. Commencement . (1) This section and section 1 shall commence on the day on which this Act is assented to for and on behalf of Her Majesty. (2) Except as provided by subsection (1), this Act or the provisions thereof specified in the Proclamation shall commence on the day or days appointed by Proclamation for the commencement of this Act or, as the case may be, those provisions. 3. Principal Act and citation as amended . ( 1) In this Act the Local Government Act 1936-1984 is referred to as the Principal Act. (2) The Principal Act as amended by this Act may be cited as the Local Government Act 1936-1985. 4. Amendment of s. 3 . Section 3 of the Principal Act is amended in subsection (1) by after the definition "Undertaking" inserting the following definition:- ""Valuer-General"-The person appointed to be the Valuer- General pursuant to the Valuation of Land Art 1944-1985 and includes any person deemed by that Act to be the Valuer-General;". 5. Amendment of s. 4. Section 4 of the Principal Act is amended in subsection (2) by- (a) in paragraph (i), omitting subparagraph (c) and substituting the following subparagraph:- "(c) The remission, compounding and writing off of rates and charges;"; (b) after subparagraph (p) of paragraph (ii), inserting the following paragraph:- "(iii) Prescribing forms and the purposes for which those forms are to be used in respect of the making and levying of differential general rates and the categorization of rateable land.". 6. Amendment of s. 21 . Power to levy rates , etc. Section 21 of the Principal Act is amended by- (a) in the second paragraph, after the expression "(I OA) Differential urban rates" inserting the following expression:- (11) Differential general rates"; (b) in the third paragraph, omitting the words "rural and rural residential rate and a differential urban rate" and substituting the words

Local Government :lct Amendment Act 1985, No. 45 811 "rural rate, a rural residential rate, a differential urban rate and a differential general rate"; (c) in subsection (1), omitting provision (a) and substituting the following provision:- "(a) General rate . The Local Authority shall in each year make and levy a general rate upon the rateable value of land in the Area. Except as hereinafter provided in this section in respect of a rural rate, a rural residential rate, a differential urban rate and a differential general rate, a general rate shall be made and levied equally upon the rateable value of land in the Area."; (d) in subsection (10A), in paragraph (i), omitting the words ", with the prior approval of the Governor in Council,"; (e) after subsection (10A), inserting the following heading and subsection:- "DIFFERENTIAL GENERAL RATES (11) Differential general rates . (i) A Local Authority may, in any year, categorize the rateable land in its Area or. where the Area is divided into divisions, in each such division into 2 or more categories and, subject to this subsection, may make and levy a differential general rate on the rateable value of rateable land in each category which is at a different level to that made and levied on rateable land in each of the remaining categories in the Area or. as the case may be, division. (ii) A Local Authority may adopt criteria for the purpose of categorizing the rateable land in its Area and where it does so shall request the Valuer-General to identify the category in which, in his opinion, each parcel of that rateable land is included. (iii) Where having regard to the criteria adopted by the Local Authority or the information contained in his records the Valuer-General decides that he cannot identify the category in which each parcel of rateable land is included he shall advise the Local Authority in writing of his decision and that decision shall not be questioned by any person whatsoever. (iv) Upon the Valuer-General identifying the category in which, in his opinion, each parcel of rateable land is included he shall advise the relevant Local Authority accordingly and notify it of the category of each such parcel. (v) It is not competent to a Local Authority to make and levy differential general rates unless and until the Valuer-General notifies it in writing of the category in which, in his opinion, each parcel of rateable land in its Area is included. (vi) Where the Valuer-General purports to have notified a Local Authority of the category in which each parcel of rateable land in its Area is included he shall be deemed to have so

812 Local Government .4ct Amendment Act 1985, No. 45 notified it notwithstanding that he has omitted to so notify it in relation to any one or more parcels of rateable land. (vii) Where a Local Authority resolves to make and levy differential general rates on the rateable value of rateable land in its Area, the resolution shall- (a) detail the circumstances warranting the making of the rates; (b) list the criteria adopted for the purpose of categorizing the rateable land in its Area; (c) list the categories; and (d) identify the category in which each parcel of rateable land is included having regard to advice received from the Valuer-General for that purpose. (viii) Land may be identified for the purposes of paragraph (vii) (d) by reference to the real property description or the metes and bounds of the land, the delineation of that land on a map or by such other means of identification as the Local Authority considers appropriate. (ix) This subsection shall apply to- (a) Local Authority Areas in respect of which a general valuation has become of force and effect on or after 30 June 1984; and (b) any other Local Authority Area specified for that purpose by Order in Council. In this paragraph "general valuation" has the same meaning as in the Valuation of Land Act 1944-1985. (x) Where a Local Authority makes and levies differential general rates pursuant to this subsection in any year, it shall not be competent to the Local Authority to make and levy any other general rate in that year. (xi) For the purpose of assisting- (a) a Local Authority to determine criteria for use in relation to the categorization of rateable land; (b) the Valuer-General to identify the category in which in his opinion a parcel of rateable land is included; or (c) the Valuer-General to decide upon an objection under section 27 (113), the Valuer-General or a person authorized by him so to do may enter and inspect any land. 7. Amendment of s. 27. Section 27 of the Principal Act is amended by- (a) after subsection (1), inserting the following subsections:- "(1 A) Advice to owners where differential general rates are made and levied . Where the Local Authority makes and levies

Local Government Act Amendment Act 1985, No. 45 813 differential general rates pursuant to section 21 (11), the rate notice served on the owner of rateable land pursuant to subsection (1) (i) (b) shall contain or be accompanied by a statement (which statement shall be deemed to form part of the notice)- (a) listing the criteria adopted by the Local Authority for the purpose of categorizing rateable land in its Area; (b) listing the categories; (c) specifying the category in which the land to which the rate notice applies is included; and (d) informing the owner- (A) if he considers that, as at the date of issue of the rate notice, his land should, having regard to the criteria adopted by the Local Authority, have been included in another of the categories listed in the notice he may object against that categorization of his land by posting to or lodging with the Valuer- General a notice of objection in the prescribed form within 30 days of that date; (B) that the only ground on which he may so object is that his land should, having regard to the criteria adopted by the Local Authority, have been included in some other category; (C) that the posting to or lodging of an objection with the Valuer-General shall not in the meantime interfere with or affect the levy and recovery of the rates referred to in the rate notice; and (D) that where by reason of the decision of the Valuer- General on the objection the land is taken to have been included in another category as at the date of issue of the rate notice an adjustment of the amount of rates levied or, as the case may be, the amount of rates paid shall be made in accordance with subsection (3B). (1 B) Owner may object. An owner who considers that as at the date of issue of the rate notice (which date of issue shall be stated in such notice) his land should, having regard to the criteria adopted by the Local Authority, have been included in a category listed in the notice other than the one in which it was included may object against that categorization of his land by posting to or lodging with the Valuer-General a notice of objection in the prescribed form within 30 days of that date. The only ground on which an owner may object under this subsection is that his land should, having regard to the criteria adopted by the Local Authority, have been included in a category listed in the rate notice other than the one in which it was included.

814 Local Government Act .1 mendinent Act 1985, .No. 45 Where an owner objects under this subsection he shall, in his notice of objection. nominate the category, being a category listed in the relevant rate notice, in which in his opinion his land should, as at the date on which the notice was issued, have been included and state the facts and circumstances on which he bases that opinion. (1C) Valuer-General to consider and decide objections. The Valuer-General shall consider every objection made under subsection (1 B) and shall issue to the objector written notice of his decision thereon in the prescribed form within 60 days after the period of 30 days referred to in that subsection and may either- (i) disallow it: (ii) allow it; or (iii) decide that the land to which the objection relates shall, as at the date of issue of the relevant rate notice, be taken to have been included in a category other than the category in which it was then included and other than the category nominated by the objector. A decision of the Valuer-General under this subsection shall. subject to an appeal under subsection (11D). be given effect according to its tenor. (I D) Appeal against decision of the Valuer-General. (0 An owner who has objected pursuant to subsection (IB) may. if dissatisfied with the decision of the Valuer-General upon his objection (being a decision referred to in subsection (1C) (i) or (iii)), appeal to the Land Court against that decision. (ii) An appeal shall be instituted by filing a notice of appeal in the prescribed form in the Land Court registry within 28 days after the date of issue to the owner concerned by the Valuer- General of notice of his decision upon the objection (which date of issue shall be stated in such notice). (iii) The only ground of appeal shall be that as at the date of issue of the relevant rate notice the land should, having regard to the criteria adopted by the Local Authority, have been included in a category listed in the rate notice- (a) in a case to which provision (b) does not apply- other than the one in which it was included; (b) where upon objection the Valuer-General made a decision under subsection (IC) (iii)-other than the one in which it is to be taken to have been included by reason of that decision, and the appellant shall, in his notice of appeal, nominate the category in which in his opinion his land should have been included and state the facts and circumstances on which he bases that opinion.

Loral Government Act Amendment Act 1985, No. 45 815 (iv) The appellant shall serve a copy of the notice of appeal on the Valuer-General not later than 7 days after the notice is lodged in the Land Court registry. (v) A failure by the appellant to serve a copy of the notice of appeal on the Valuer-General pursuant to paragraph (iv) shall not affect the jurisdiction of the Land Court to hear and determine the appeal but in respect of any adjournment occasioned by that failure the Land Court may make such order as to costs in favour of the Valuer-General as it thinks fit. (vi) The jurisdiction of the Land Court under this subsection shall be exercised by the court sitting in chambers. (vii) For the purpose of exercising its jurisdiction under this subsection the Land Court shall be constituted by one member thereof sitting alone. (viii) Upon an appeal under this subsection the Land Court may- (a) affirm the decision appealed against: or (b) determine that the land shall, as at the date of issue of the relevant rate notice, be taken to have been included in a category- (A) Where the ground of appeal is that referred to in paragraph (iii) (a)-other than the one in which it was then included: (B) where the ground of appeal is that referred to in paragraph (iii) (b)-other than the one in which it was taken to have been then included. (ix) For the purpose of disposing expeditiously of appeals under this subsection such appeals shall be conducted and disposed of in accordance with procedures directed by the Land Court which in the hearing of the appeals shall not be bound by rules of evidence. (x) The decision of the Land Court on an appeal under this subsection shall be final. and conclusive and shall be given effect according to its tenor. (1E) Objections or appeals not to interfere w ith levy , etc. of rates . The fact that an objection has been made under subsection (1 B) or an appeal has been instituted under subsection (1 D) in respect of the categorization of any rateable land shall not in the meantime interfere with or affect the levy and recovery by the Local Authority of differential general rates which relate to that land. (IF) Valuer-General may certify that land is included in other category . Where subsequent to the date of the budget meeting of a Local Authority in any year the Valuer-General is of the opinion that land included in a category pursuant to a resolution of the Local Authority made at that meeting should be included in some other category having regard to the criteria adopted by the Local Authority, he may notify that Local Authority

816 Local Government .1ct .4mendmen1 Act 1985, No. 45 of the category in which in his opinion the land should be included and where he does so that land shall, for the purpose of levying differential general rates after the date on which the Local Authority receives the notification and subject to objection under subsection (1 B) and appeal under subsection (ID), be included in that category. (1 G) Land not included in category by reason of error or omission . Where by reason of error or omission rateable land in an Area in which differential general rates are made in any year is not included in a category by the resolution making the rates the Valuer-General may notify the relevant Local Authority of the category in which in his opinion the land is included and where he does so that land shall, for the purpose of levying differential general rates and subject to objection under subsection (113) and appeal under subsection (ID), be deemed to have been included in that category by that resolution. (1 H) Categorization of land that becomes rateable. Where land that is rateable under this Act becomes so rateable subsequent to the budget meeting of a Local Authority in any year at which a resolution making differential general rates was adopted the Valuer-General may notify that Local Authority of the category in which in his opinion the land is included and where he does so that land shall, subject to objection under subsection (113) and appeal under subsection (ID), be included in that category on and from the date on which it became so rateable. (11) Categorization of land following amalgamation. Where subsequent to the date of the budget meeting of a Local Authority in any year 2 or more parcels of rateable land included in the same or different categories pursuant to this Act are amalgamated to form a single parcel of rateable land, the Valuer-General may notify that Local .Authority of the category in which in his opinion the land is included and where he does so that land shall, for the purpose of levying differential general rates after the date on which the Local Authority receives the notification and subject to objection under subsection (1B) and appeal under subsection (ID). be included in that category. (1J) Categorization of land following subdivision. Where subsequent to the date of the budget meeting of a Local Authority in any year rateable land included in a category pursuant to this Act is subdivided, the parcels of rateable land formed by reason of the subdivision shall, for the purpose of levying differential general rates and subject to objection under subsection ( 1B) and appeal under subsection (11D), be deemed to be included in the category in which the first mentioned land was included."; (b) after subsection (3A), inserting the following subsection:- "(3B) Adjustment of differential general rates . (i) Where a differential general rate made under section 21 (11) by a Local Authority is levied on rateable land and by reason of an objection under subsection ( 113) or an appeal under subsection (ID) the

Local Government Act Ainendrnent Act 1985, No. 45 817 land is to be taken to have been included in a category as at the date of issue of the rate notice by which the rate was levied other than that in which it was included at that date, the Local Authority shall adjust the amount of the rate levied for the period to which the notice relates having regard to the category in which the land is to be taken to have been included. (ii) Where rates required to be adjusted pursuant to this subsection have been paid, amounts paid in excess shall be refunded and amounts short paid shall be recoverable as arrears."; (c) in subsection (4), in paragraph (i) omitting all words from and including the words "land the owner of which" and substituting the following expression:- "land- (a) the owner of which is a person who is in receipt of a pension under any law of the Commonwealth or of the State; (b) where, in its opinion the rateable value of the land is significantly higher than that of other land in the Area being used for a similar purpose, the rates levied on the first mentioned land are higher than those levied on the other land and the financial circumstances of the owner of the first mentioned land are such that, in its opinion, he will suffer undue financial hardship by reason of paying the rates".