Queensland Consolidated Regulations

LOCAL GOVERNMENT REGULATION 2012 - REG 94

94 Levying special rates or charges

(1) This section applies if a local government decides to levy special rates or charges.

Note—

See the Act , section 92 (3) (Types of rates and charges), definition
"special rates and charges" .

(2) The local government’s resolution to levy special rates or charges must identify—

(a) the rateable land to which the special rates or charges apply; and

(b) the overall plan for the service, facility or activity to which the special rates or charges apply.

(3) The
"overall plan" is a document that—

(a) describes the service, facility or activity; and

(b) identifies the rateable land to which the special rates or charges apply; and

(c) states the estimated cost of carrying out the overall plan; and

(d) states the estimated time for carrying out the overall plan.

(4) The local government must adopt the overall plan before, or at the same time as, the local government first resolves to levy the special rates or charges.

(5) Under an overall plan, special rates or charges may be levied for 1 or more years before any of the special rates or charges are spent in carrying out the overall plan.

(6) If an overall plan is for more than 1 year, the local government must also adopt an annual implementation plan for each year.

(7) An
"annual implementation plan" for a financial year is a document setting out the actions or processes that are to be carried out in the financial year for the service, facility or activity to which the special rates or charges apply.

(8) The local government must adopt the annual implementation plan before or at the budget meeting for each year of the period for carrying out the overall plan.

(9) The local government may at any time, by resolution, amend—

(a) an overall plan; or

(b) an annual implementation plan.

(10) The local government may fix a minimum amount of the special rates or charges.

(11) Subsection (12) applies if the local government decides to levy special rates or charges on particular rateable land for a service, facility or activity.

(12) The amount of the special rates or charges for the particular rateable land may be different to the amount for other rateable land because, in the local government’s opinion—

(a) the land or its occupier—

(i) specially benefits from the service, facility or activity; or

(ii) has or will have special access to the service, facility or activity; or

(b) the land is or will be used in a way that specially contributes to the need for the service, facility or activity; or

(c) the occupier of the land specially contributes to the need for the service, facility or activity.

(13) For subsection (12) , the local government may levy the special rates or charges on any basis the local government considers appropriate.

(14) In any proceedings about special rates or charges, a resolution or overall plan mentioned in subsection (2) is not invalid merely because the resolution or plan—

(a) does not identify all rateable land on which the special rates or charges could have been levied; or

(b) incorrectly includes rateable land on which the special rates or charges should not have been levied.

(15) To remove any doubt, it is declared that a local government may make and levy a special rate or charge for a service, facility or activity whether or not supplied or undertaken by the local government itself, including a service, facility or activity supplied or undertaken by another local government—

(a) in the other local government’s local government area; and

(b) conducted as a joint government activity by the local governments.