New South Wales Consolidated Acts

LOCAL GOVERNMENT ACT 1993 - SECT 574

574 Appeal on question of whether land is rateable or subject to a charge

(1) A person who has an estate in land, or who is the holder of a licence or permit for land under the Crown Land Management Act 2016 , in respect of which a rates and charges notice is served may appeal to the Land and Environment Court--

(a) in the case of a rate--against the levying of the rate on the ground that the land or part of it is not rateable or is not rateable to a particular ordinary rate or a particular special rate, or

(b) in the case of a charge--against the levying of the charge on the ground that the land is not subject to any charge (excluding a charge limited under section 503(2)) or is not subject to the particular charge.

(2) An appeal may not be made under this section on the ground that land has been wrongly categorised under Part 3.

(3) An appeal must be made within 30 days after service of the rates and charges notice.

(4) If the Land and Environment Court determines that only a part of land is rateable, it is required to determine the value of that part.

Note : While the grounds of appeal concerning rates are limited to those specified in section 574, opportunity is given at different points in the rate-making process for objections, submissions (including submissions by way of objection) and applications to be made to a council concerning rates. These include--

• public notice of the draft operational plan

• application for change of category for purposes of ordinary rate

• deferral and reduction of rates.