South Australian Current Acts South Australian Current ActsA council should, when making and adopting policies and determinations
concerning rates under this Act, take into account the following principles:
(a)
rates constitute a system of taxation for local government purposes (generally
based on the value of land);
(b)
rating policies should make reasonable provision with respect to strategies to
provide relief from rates (where appropriate), and any such strategies should
avoid narrow or unreasonably restrictive criteria and should not require
ratepayers to meet onerous application requirements;
(c) the
council should, in making any decision, take into account the financial
effects of the decision on future generations,
(but a challenge to a rate cannot be based on the extent to which a council
has (or has not) applied these principles).