Western Australian Current Acts Western Australian Current Acts[Section 6.31]
1 . Phasing in of certain valuations
(1) Where a general
valuation under the Valuation of Land Act 1978 in respect of gross rental
values comes into force in a district, the local government of the district
may, when imposing the general rate, resolve that that general valuation, in
relation to all land where an increased valuation thereby results, is to be
phased in over a 3 year period, and effect is to be given to that resolution
over that period by the local government —
(a) in
the first year of assessment for which the new valuation would otherwise be
used, applying instead as the valuation of the land for the purposes of
rating, a phased in valuation (being the former valuation plus 1 / 3 of the
difference between the former valuation and the new valuation); and
(b) in
the second such year, applying the former valuation plus 2 / 3 of that
difference; and
(c) in
the third year, applying the new valuation,
but where in relation
to any land that general valuation results in a new valuation which is the
same as or less than the former valuation, the local government is to apply
the new valuation.
(2) For the purposes
of subclause (1) —
former valuation means —
(a) the
valuation that was in force immediately prior to the coming into force of the
general valuation to which the phasing in applies; or
(b) in
relation to rateable land where an interim valuation of the land under the
Valuation of Land Act 1978 comes into force, the valuation determined for the
purposes of this clause in accordance with subclause (6); and
new valuation —
(a)
means the valuation determined or assessed for the purposes of the general
valuation to which the phasing in applies; or
(b) in
relation to rateable land in respect of which an interim valuation under the
Valuation of Land Act 1978 comes into force after the general valuation
referred to in paragraph (a) comes into force, means that interim valuation.
(3) Where, during the
phasing in of a valuation of any rateable land under subclause (1) the system
of valuation is changed to valuation on the unimproved value of rateable land,
subclause (1) is to cease to apply to that valuation.
(4) Where an interim
valuation of rateable land in a district comes into force during the period
when a general valuation of rateable land in that district is being phased in
under this clause, subclause (1) is to be construed so that the interim
valuation is phased in in a like manner under this clause for the remainder of
the phasing in period.
(5) Where a local
government resolves under subclause (1) that a general valuation is to be
phased in over a 3 year period, it is to immediately request the
Valuer-General, at the same time as the Valuer-General determines an interim
valuation of rateable land that will come into force in the district during
the first 2 years of the phasing in period, to determine a valuation of that
land in accordance with subclause (6) and the local government is to give
notice in writing immediately to the Valuer-General when such last-mentioned
valuations are no longer required for the purposes of this clause.
(6) A valuation of
land that is requested to be made by the Valuer-General for the purposes of
this clause under subclause (5) is to be determined in accordance with the
level of values prevailing in relation to land of the same or a similar
character as the level used for the valuations that were last used by the
local government for rating purposes prior to the coming into force of the
general valuation that is currently in force in the district.
2 . Phasing in of rating based on gross rental
values
(1) Where, in respect
of a financial year, a local government is required by a determination made by
the Minister under section 6.28 to change in respect of the whole or a part of
its district, from valuations on unimproved value to valuations on gross
rental value, the local government may, when imposing the general rate for
that financial year, resolve that the change to rating on the basis of
valuations on gross rental value, in relation to rateable land in the district
or that part of the district, is to be phased in over a 3 year period and
effect is to be given to that resolution over that period by the local
government —
(a) when
imposing a general rate on the land in the first year of assessment for which
rating would otherwise be wholly on the basis of valuations on gross rental
value, rating the land on the basis of valuations on gross rental value in
order to yield 1 / 3 of the estimated revenue from the rate and rating the
same land on the basis of original valuations in order to yield 2 / 3 of the
estimated revenue from the rate; and
(b) when
imposing a general rate on the land in the second year, rating the land on the
first-mentioned basis in order to yield 2 / 3 of the estimated revenue from
the rate and rating the same land on the second-mentioned basis in order to
yield 1 / 3 of the estimated revenue from the rate; and
(c) when
imposing a general rate on such land in the third year, rating the land on the
first-mentioned basis in order to yield the whole of the estimated revenue
from the rate.
(2) In subclause (1)
—
original valuations means the valuations on
unimproved value last used by the local government for rating purposes in
respect of the financial year immediately preceding the year mentioned in
subclause (1)(a) and in relation to rateable land where an interim valuation
of the land under the Valuation of Land Act 1978 comes into force, means the
valuation determined for the purposes of this clause in accordance with
subclause (6).
(3) Where, during the
phasing in of a change to rating on the basis of valuations on gross rental
value in a district or part of a district under subclause (1), a general
valuation under the Valuation of Land Act 1978 in respect of gross rental
values comes into force in that district or part of a district, subclause (1)
is to cease to apply to that change in the basis of rating.
(4) Where an interim
valuation of rateable land in a district or part of a district comes into
force during the period when a change to rating on the basis of valuation on
gross rental value in that district or portion of a district is being phased
in under this clause, subclause (1) is to be construed so that the interim
valuation is phased in in a like manner under this clause for the remainder of
the phasing in period.
(5) Where the local
government resolves under subclause (1) that a change to rating on the basis
of valuation on gross rental value in a district or part of a district is to
be phased in over a 3 year period, it is to immediately request the
Valuer-General, at the same time as the Valuer-General determines an interim
valuation of rateable land that will come into force in that district or part
of a district during the first 2 years of the phasing in period, to determine
a valuation of that land in accordance with subclause (6) and is to give
notice in writing immediately to the Valuer-General when such last-mentioned
valuations are no longer required for the purposes of this clause.
(6) A valuation of
land that is requested to be made by the Valuer-General for the purposes of
this clause under subclause (5) is to be determined as a valuation on
unimproved value in accordance with the level of values prevailing in relation
to land of the same or a similar character as the level of valuations on
unimproved value used for the valuations that were last used by the local
government for rating purposes in respect of the financial year immediately
preceding the year of assessment for which rating would otherwise be wholly on
the basis of valuation on gross rental value.