S. 161(1) substituted by Nos 34/1996 s. 19(1), 63/2012 s. 21(1).
(1) A Council may raise any general rates by the application of a differential rate if it uses the capital improved value system of valuing land.
(2) If a Council declares a differential rate for any land, the Council must—
S. 161(2)(a) amended by No. 63/2012 s. 21(2).
(a) specify the objectives of the differential rate which must include the following—
(i) a definition of the types or classes of land which are subject to the rate and a statement of the reasons for the use and level of that rate in relation to those types or classes of land;
(ii) an identification of the types or classes of land which are subject to the rate in respect of the uses, geographic location (other than location on the basis of whether or not the land is within a specific ward in the Council's municipal district) and planning scheme zoning of the land and the types of buildings situated on it and any other criteria relevant to the rate;
(iii) if there has been a change in the valuation system, any provision for relief from a rate for certain land to ease the transition for that land; and
(b) specify the characteristics of the land which are the criteria for declaring the differential rate.
S. 161(2A) inserted by No. 63/2012 s. 21(3).
(2A) A Council must have regard to any Ministerial guidelines made under subsection (2B) before declaring a differential rate for any land.
S. 161(2B) inserted by No. 63/2012 s. 21(3).
(2B) The Minister may, by notice published in the Government Gazette, make guidelines for or with respect to—
(a) the objectives of differential rating;
(b) suitable uses of differential rating powers;
(c) the types or classes of land that are appropriate for differential rating.
S. 161(3) amended by Nos 34/1996 s. 19(3)(a), 63/2012 s. 21(4).
(3) A Council which declares a differential rate must ensure that copies of the following information are available on its Internet website and for public inspection at the Council office—
S. 161(3)(a) repealed by No. 34/1996 s. 19(3)(b), new s. 161(3)(a) inserted by No. 63/2012 s. 21(5).
(a) the definition of the types or classes of land which are subject to the rate;
S. 161(3)(b) amended by No. 63/2012 s. 21(6).
(b) the objectives of the differential rate;
S. 161(3)(c) amended by Nos 34/1996 s. 19(3)(c), 63/2012 s. 21(7).
(c) the rate and amount of rates payable in relation to each type or class of land and what proportion of the total rates and charges this represents;
(d) any other information which the Council considers it necessary to make available.
S. 161(4) repealed by No. 34/1996 s. 19(4), new s. 161(4) inserted by No. 63/2012 s. 21(8).
(4) On the recommendation of the Minister, the Governor in Council may by Order in Council prohibit any Council from making a declaration of a differential rate in respect of a type or class of land, if the Minister considers that the declaration would be inconsistent with any guidelines made under subsection (2B).
(5) The highest differential rate in a municipal district must be no more than 4 times the lowest differential rate in the municipal district.
S. 161(6)(7) inserted by No. 23/1999 s. 3, repealed by No. 5/2001 s. 30(1).
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S. 161A inserted by No. 34/1996 s. 20.