SHIRE OF TOODYAY

[2016] WASAT 141

SHIRE OF TOODYAY [2016] WASAT 141

Jurisdiction:	STATE ADMINISTRATIVE TRIBUNAL	Citation No:	[2016] WASAT 141
Act:	LOCAL GOVERNMENT ACT 1995 (WA)
Case No:	DR:317/2016	Heard:	DETERMINED ON THE DOCUMENTS
Coram:	MS H LESLIE (MEMBER)	Delivered:	12/12/16
No of pages:	5	Judgment Part:	1 of 1
Result:	The rates raised by the applicant for the financial years 2016/2017 for the relevant categories were quashed
Category:	B
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Parties:	SHIRE OF TOODYAY
Catchwords:	Rates ­ Differential rate settings ­ Basis for the setting of rates ­ Quashing of rate
Legislation:	Local Government Act 1995 (WA), s 6.33(1), s 6.82(1), s 6.82(3)
Case References:	Nil
Orders	1. The UV General rate - based on size of land under 100 hectares, the UV Rural rate - based on size of land over 100 hectares, and the UV Morangup rate - based on locality, are all quashed.
Summary	The applicant had, in error, struck rates in three categories using bases not specified in the Local Government Act 1995 (WA) as bases for the setting of rates.  The rates as struck were found to be unlawful and were quashed by the Tribunal.

JURISDICTION : STATE ADMINISTRATIVE TRIBUNAL ACT : LOCAL GOVERNMENT ACT 1995 (WA) CITATION : SHIRE OF TOODYAY [2016] WASAT 141 MEMBER : MS H LESLIE (MEMBER) HEARD : DETERMINED ON THE DOCUMENTS DELIVERED : 12 DECEMBER 2016 FILE NO/S : DR 317 of 2016 MATTER : SHIRE OF TOODYAY

Applicant

Catchwords:

Rates ­ Differential rate settings ­ Basis for the setting of rates ­ Quashing of rate

Legislation:

Local Government Act 1995 (WA), s 6.33(1), s 6.82(1), s 6.82(3)

Result:

The rates raised by the applicant for the financial years 2016/2017 for the relevant categories were quashed

Summary of Tribunal's decision:

The applicant had, in error, struck rates in three categories using bases not specified in the Local Government Act 1995 (WA) as bases for the setting of rates. The rates as struck were found to be unlawful and were quashed by the Tribunal.

Category: B

Representation:

Counsel:

Applicant : N/A

Solicitors:

Applicant : N/A

Case(s) referred to in decision(s):

Nil

REASONS FOR DECISION OF THE TRIBUNAL:

Application

1 The Shire of Toodyay (Shire) applied under s 6.82(1) of the Local Government Act 1995 (WA) (LG Act) for an order that:

a) the unimproved value (UV) General rate ­ based on size of land under 100 hectares;

b) the UV Rural rate - based on size of land over 100 hectares; and

c) the UV Morangup rate - based on locality;

all be quashed pursuant to s 6.82(3) of the LG Act.

2 The basis for the Shire's application is that the rates, being differential general rates, should have been raised based on zoning or land use but were not. The UV General rate and the UV Rural rate were struck based on size of landholding not zoning or land use, and the UV Morangup rate was struck based on locality not on zoning or land use.

Jurisdiction

3 Section 6.82(1) of the LG Act provides that where there is a question of general interest as to whether a rate or service charge was imposed in accordance with this Act, the local government or any person may refer the question to the State Administrative Tribunal (Tribunal) to have it resolved.

4 Under s 6.82(3) of the LG Act, the Tribunal may make an order quashing a rate or service charge when, in its opinion, it has been improperly made or imposed.

5 Issues of the nature raised by the Shire's application are questions which qualify as questions 'of general interest as to whether a rate ... [has been] imposed in accordance with [the LG Act]' and matters capable of reference to the Tribunal under s 6.82(1) of the LG Act.

The issues

6 Section 6.33(1) of the LG Act permits a local government to impose differential general rates. Section 6.33(1) provides as follows:

(1) A local government may impose differential general rates according to any, or a combination, of the following characteristics ­

(a) the purpose for which the land is zoned, whether or not under a local planning scheme or improvement scheme in force under the Planning and Development Act 2005; or

(b) a purpose for which the land is held or used as determined by the local government; or

(c) whether or not the land is vacant land; or

(d) any other characteristic or combination of characteristics prescribed.

7 It is accepted by the Shire that the bases for the striking of the rates described in the first paragraph of these reasons were not any of the matters set out in s 6.33(1) of the LG Act and that rates were, in error, struck on the basis of criteria other than those laid down in subsections (a) to (d) of the section, namely matters pertaining to the size of the landholding or to its locality.

Conclusion

8 Such bases for the setting of rates are not authorised by the LG Act. The rates were thus unlawful, being in breach of the provision of the Act, and were thus improperly made and imposed.

Order

Accordingly, the following order is made under s 6.82(3) of the Local Government Act 1995 (WA):

1. The UV General rate - based on size of land under 100 hectares, the UV Rural rate - based on size of land over 100 hectares, and the UV Morangup rate - based on locality, are all quashed.

I certify that this and the preceding [8] paragraphs comprise the reasons for decision of the State Administrative Tribunal.

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MS H LESLIE, MEMBER