South Australian Current Acts

LOCAL GOVERNMENT ACT 1999 - SECT 179

179—Liability for rates if land is not rateable for the whole of the financial year

        (1)         If land is rateable for portion, but not for the whole, of a financial year, the land will be subject to rates imposed for the financial year but there will be a proportionate reduction in the amount of rates.

        (2)         A council may, for the purposes of the operation of subsection (1) in respect of land that becomes rateable after the adoption of valuations by the council for the relevant year, specifically adopt a valuation of the land.

        (3)         If during the course of a financial year land is excised from the area of one council (council A) and added to the area of another council (council B)—

            (a)         the land remains subject to rates imposed by council A for the financial year; and

            (b)         the land does not become subject to rates imposed by council B until the following financial year.

        (4)         If land ceases to be rateable land by reason of transfer or surrender to the Crown during the course of a financial year, the land remains subject to rates imposed for the financial year.

        (5)         If land ceases to be rateable land for a reason other than the reason under subsection (4) during the course of a financial year and the rates have been paid, the council must refund to the principal ratepayer an amount proportionate to the remaining part of the financial year.