South Australian Numbered Acts

LOCAL GOVERNMENT (FINANCIAL MANAGEMENT AND RATING) AMENDMENT ACT 2005 (NO 60 OF 2005) - SECT 16

16—Substitution of section 150

Section 150—delete section 150 and substitute:

150—General principles

A council should, when making and adopting policies and determinations concerning rates under this Act, take into account the following principles:

            (a)         rates constitute a system of taxation for local government purposes (generally based on the value of land);

            (b)         rating policies should make reasonable provision with respect to strategies to provide relief from rates (where appropriate), and any such strategies should avoid narrow or unreasonably restrictive criteria and should not require ratepayers to meet onerous application requirements;

            (c)         the council should, in making any decision, take into account the financial effects of the decision on future generations,

(but a challenge to a rate cannot be based on the extent to which a council has (or has not) applied these principles).