South Australian Current Acts South Australian Current Acts166—Discretionary rebates of rates
(1) A council may
grant a rebate of rates or service charges in any of the following cases (not
being cases that fall within a preceding provision of this Division):
(a)
where the rebate is desirable for the purpose of securing the proper
development of the area (or a part of the area);
(b)
where the rebate is desirable for the purpose of assisting or supporting a
business in its area;
(c)
where the rebate will conduce to the preservation of buildings or places of
historic significance;
(d)
where the land is being used for educational purposes;
(e)
where the land is being used for agricultural, horticultural or floricultural
exhibitions;
(f)
where the land is being used for a hospital or health centre;
(g)
where the land is being used to provide facilities or services for children or
young persons;
(h)
where the land is being used to provide accommodation for the aged or
disabled;
(i)
where the land is being used for a residential aged care
facility that is approved for Commonwealth funding under the
Aged Care Act 1997 (Cwlth) or a day therapy centre;
(j)
where the land is being used by an organisation which, in the opinion of the
council, provides a benefit or service to the local community;
(k)
where the rebate relates to common property or land vested in a community
corporation under the Community Titles Act 1996 over which the public has
a free and unrestricted right of access and enjoyment;
(l)
where the rebate is considered by the council to be appropriate to provide
relief against what would otherwise amount to a substantial change in rates
payable by a ratepayer due to—
(i)
a redistribution of the rates burden within the community
arising from a change to the basis or structure of the council's rates; or
(ii)
a change to the basis on which land is valued for the
purpose of rating, rapid changes in valuations, or anomalies in valuations;
(m)
where the rebate is considered by the council to be appropriate to provide
relief in order to avoid what would otherwise constitute—
(i)
a liability to pay a rate or charge that is inconsistent
with the liabilities that were anticipated by the council in its annual
business plan; or
(ii)
a liability that is unfair or unreasonable;
(n)
where the rebate is to give effect to a review of a decision of the council
under Chapter 13 Part 2;
(o)
where the rebate is contemplated under another provision of this Act.
(1a) A council must,
in deciding whether to grant a rebate of rates or charges under
subsection (1)(d), (e), (f), (g), (h), (i) or (j), take into
account—
(a) the
nature and extent of council services provided in respect of the land for
which the rebate is sought in comparison to similar services provided
elsewhere in its area; and
(b) the
community need that is being met by activities carried out on the land for
which the rebate is sought; and
(c) the
extent to which activities carried out on the land for which the rebate is
sought provides assistance or relief to disadvantaged persons,
and may take into account other matters considered relevant by the council.
(2) A rebate of rates
or charges under subsection (1) may be granted on such conditions as the
council thinks fit.
(3) A rebate of rates
or charges under subsection (1)(a), (b) or (k) may be granted for a
period exceeding one year, but not exceeding 10 years.
(3a) A rebate of rates
or charges under subsection (1)(l) may be granted for a period exceeding
one year, but not exceeding three years.
(3b) A council should
give reasonable consideration to the granting of rebates under this section
and should not adopt a policy that excludes the consideration of applications
for rebates on their merits.
(4) A council may
grant a rebate under this section that is up to (and including) 100 per cent
of the relevant rates or service charge.