(1) Every local
government shall, under the Local Government Act 1995 , make a levy on all
rateable land in the district, and cause to be collected, in addition to the
rates which it may be otherwise authorised to make and levy, such annual
health rate as may be required for the purposes of this Act.
(2) Such annual rate
shall not exceed —
(a) in
districts from time to time declared by the Governor by notice in the
Government Gazette to be within this paragraph:
(i)
5 cents in the dollar on the gross rental value; or
(ii)
when the system of valuation on the basis of the
unimproved value is adopted, 1¼ cents in the dollar on the unimproved
value of the land in fee simple;
and
(b) in
other districts —
(i)
3 1 / 3 cents in the dollar on the gross rental value; or
(ii)
when the system of valuation on the basis of unimproved
value is adopted, five-sixths of a cent in the dollar on the unimproved value
of the land in fee simple.
(3) A minimum rate of
25 cents may be levied under this section on any rateable land, or on each of
the several lots in which any rateable land may be subdivided, the annual rate
in respect of which, on the gross rental value or the unimproved land value,
as the case may be, would not amount to 25 cents.
[Section 40, formerly section 39, renumbered as
section 40: No. 38 of 1933 s. 42; amended: No. 25 of 1950 s. 4; No. 113 of
1965 s. 4(1); No. 76 of 1978 s. 50; No. 14 of 1996 s. 4.]