City of Brisbane Regulation 2012
sec.70Minimum general rates for land generally
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sec.70 Minimum general rates for land generally
The council may fix a minimum amount of general rates. The council may identify parcels of rateable land to which a minimum amount of general rates applies in any way the council considers appropriate. However, the council must not levy minimum general rates for a parcel of land if— the Land Valuation Act , chapter 2 , part 2 , division 5 , subdivision 3 , applies to the parcel of land; and Land Valuation Act , chapter 2 , part 2 , division 5 , subdivision 3 (Discounting for subdivided land not yet developed (non-Land Act rental)) the discounted valuation period for the parcel of land has not ended under that subdivision. Generally, the same minimum amount of general rates must apply to all rateable land in Brisbane. However, the council may fix a different minimum amount of general rates only for— if there are different rating categories of rateable land for Brisbane, each different rating category; or timeshare property; or any of the following— a mining lease granted for mining for minerals over land that is not larger than 2ha; a mining lease granted for a purpose that is associated with mining for minerals over land that is not larger than 4ha; or land that is subject to a mining claim, subject to section 72 . For subsection (5) (a) , if the council fixes a different minimum amount of general rates for different rating categories, the same minimum amount of general rates must apply to all rateable land belonging to a particular rating category. (sec.70-ssec.1) The council may fix a minimum amount of general rates. (sec.70-ssec.2) The council may identify parcels of rateable land to which a minimum amount of general rates applies in any way the council considers appropriate. (sec.70-ssec.3) However, the council must not levy minimum general rates for a parcel of land if— the Land Valuation Act , chapter 2 , part 2 , division 5 , subdivision 3 , applies to the parcel of land; and Land Valuation Act , chapter 2 , part 2 , division 5 , subdivision 3 (Discounting for subdivided land not yet developed (non-Land Act rental)) the discounted valuation period for the parcel of land has not ended under that subdivision. (sec.70-ssec.4) Generally, the same minimum amount of general rates must apply to all rateable land in Brisbane. (sec.70-ssec.5) However, the council may fix a different minimum amount of general rates only for— if there are different rating categories of rateable land for Brisbane, each different rating category; or timeshare property; or any of the following— a mining lease granted for mining for minerals over land that is not larger than 2ha; a mining lease granted for a purpose that is associated with mining for minerals over land that is not larger than 4ha; or land that is subject to a mining claim, subject to section 72 . (sec.70-ssec.6) For subsection (5) (a) , if the council fixes a different minimum amount of general rates for different rating categories, the same minimum amount of general rates must apply to all rateable land belonging to a particular rating category.