South Australian Current Acts

LOCAL GOVERNMENT ACT 1999 - SECT 148

148—Land against which rates may be assessed

        (1)         Rates may be assessed against—

            (a)         any piece or section of land subject to separate ownership or occupation; or

            (b)         any aggregation of contiguous land subject to the same ownership or occupation.

        (2)         However, decisions about—

            (a)         the division of land for the purposes of subsection (1); or

            (b)         the aggregation of land for the purposes of subsection (1),

must be made fairly and in accordance with principles and practices that apply on a uniform basis across the area of the council.