Queensland Consolidated Acts
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BUILDING UNITS AND GROUP TITLES ACT 1980 - SECT 64
Rating of lots
64 Rating of lots
(1) For all purposes in relation to the making, levying or recovery of rates
or charges by a local government pursuant to the Local Government Act 2009 or
the City of Brisbane Act 2010 in relation to a parcel the following provisions
have effect— (a) the value of the parcel shown in the valuation shall be
apportioned by the local government between the lots comprised in the parcel
in proportion to the lot entitlements of the respective lots as shown on the
registered plan;
(b) save as is provided in section 67 , the body corporate
is not liable in respect of the parcel for any rate or charge made and levied
by the local government;
(c) the proprietor of each lot comprised in the
parcel is deemed to be the owner in fee simple in possession of the lot as if
it were a separate parcel of land having a value equal to that apportioned to
it under paragraph (a) and is liable accordingly for any rate or charge made
and levied by the local government on the owners of land;
(d) where part of a
parcel is subject to rates or charges or rates and charges levied by a local
government in respect of water supply, sewerage, cleansing or garbage services
otherwise than on the basis of value—such rates or charges or rates and
charges shall be levied upon the proprietor of each lot, in accordance with
such basis or bases as may be adopted by the local government pursuant to the
Local Government Act 2009 or the City of Brisbane Act 2010 .
(2) However,
where a rate or charge can not be directly related to use of the service
within a particular lot, the rate or charge shall be apportioned by the local
government between the lots in accordance with the lot entitlements of the
respective lots.
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