South Australian Current Acts South Australian Current Acts (1) A council may
declare a separate rate on rateable land within a part of the area of the
council for the purpose of planning, carrying out, making available,
supporting, maintaining or improving an activity that is, or is intended to
be, of particular benefit to the land, or the occupiers of the land, within
that part of the area, or to visitors to that part of the area.
(2) A separate rate
may be based on—
(a) the
value of land subject to the rate; or
(b) a
proportional measure or other proportional basis related to the relevant land
or the area, or to the estimated benefit to the occupiers of the land in the
part of the area subject to the rate; or
(c) a
fixed charge.
(4) A council may
declare a separate rate in respect of a particular activity despite the fact
that the activity is not to be directly undertaken or provided by the council.
(a) may
be declared for a specified period (eg the time taken to carry out a capital
project);
(b) may
be declared for a period exceeding one year.
(6) Except where a
separate rate is declared for more than one year, a separate rate must not be
declared more than one month before the commencement of the financial year to
which the rate relates.
(7) A council may
declare differential separate rates.
(8) A council must, at
the time that it declares a separate rate, identify the land to which the rate
will relate.
(9) If a council
declares a separate rate, the council must, in each rate notice sent to each
ratepayer who is liable to pay the separate rate, specify—
(a) the
purpose or purposes for which the rate is declared; and
(b) the
basis on which the rate is declared; and
(c) the
amount payable for the particular financial year; and
(d) if
relevant, the period for which the rate will apply (according to a
determination of the council under subsection (5)).
(10) If a separate
rate is declared to raise funds for a particular purpose and—
(a) the
council resolves not to carry the purpose into effect; or
(b)
there is an excess of funds over the amount required for that purpose,
the revenue raised by the rate or the excess (as the case may be) must,
according to a determination of the council, be—
(c)
credited against future liabilities for rates in respect of the land on which
the separate rate was imposed; or
(d)
refunded to the persons who paid the rate,
in proportion to the amounts paid by each person.