Queensland Consolidated Regulations

LOCAL GOVERNMENT REGULATION 2012 - REG 77

77 Minimum general rates for land generally

(1) A local government may fix a minimum amount of general rates.

(2) The local government may identify parcels of rateable land to which a minimum amount of general rates applies in any way the local government considers appropriate.

(3) However, a local government must not levy minimum general rates for a parcel of land if—

(a) the Land Valuation Act , chapter 2 , part 2 , division 5 , subdivision 3 , applies to the parcel of land; and

Editor’s note—

Land Valuation Act , chapter 2 , part 2 , division 5 , subdivision 3 (Discounting for subdivided land not yet developed (non-Land Act rental))

(b) the discounted valuation period for the parcel of land has not ended under that subdivision.

(4) Generally, the same minimum amount of general rates must apply to all rateable land in the local government area.

(5) However, a local government may fix a different minimum amount of general rates only for—

(a) if there are different rating categories of rateable land for the local government area, each different rating category; or

(b) timeshare property; or

(c) any of the following—

(i) a mining lease granted for mining for minerals over land that is not larger than 2ha;

(ii) a mining lease granted for a purpose that is associated with mining for minerals over land that is not larger than 4ha; or

(d) land that is subject to a mining claim, subject to section 79 .

(6) For subsection (5) (a) , if a local government fixes a different minimum amount of general rates for different rating categories, the same minimum amount of general rates must apply to all rateable land belonging to a particular rating category.