sec.74Categorisation of land for differential general rates

sec.74 Categorisation of land for differential general rates

Before the council levies differential general rates, it must decide the different categories (each a rating category ) of rateable land in Brisbane. The council must, by resolution, make the decision at the council’s budget meeting. The resolution must state— the rating categories of rateable land in Brisbane; and a description of each of the rating categories. A resolution may state that the rating categories, and a description of each of the rating categories, are as follows— residential land—land that is used for residential purposes in particular urban centres, rural localities, park residential estates and coastal villages; commercial and industrial land—land that is used solely for commerce or industry in particular urban centres and rural localities, other than land used for manufacturing sugar or another rural production industry; grazing and livestock land—land that is used, for commercial purposes, for grazing and livestock; rural land— land that is not in an urban centre or locality; or land that is not used for grazing and livestock; or land that is not sugar cane land or sugar milling land; other land—any other type of land. After the rating categories and descriptions have been decided, the council must identify the rating category to which each parcel of rateable land in Brisbane belongs. The council may do so in any way it considers appropriate. The fact that some parcels of rateable land are inadvertently not categorised does not stop differential general rates being levied on rateable land that has been categorised. (sec.74-ssec.1) Before the council levies differential general rates, it must decide the different categories (each a rating category ) of rateable land in Brisbane. (sec.74-ssec.2) The council must, by resolution, make the decision at the council’s budget meeting. (sec.74-ssec.3) The resolution must state— the rating categories of rateable land in Brisbane; and a description of each of the rating categories. A resolution may state that the rating categories, and a description of each of the rating categories, are as follows— residential land—land that is used for residential purposes in particular urban centres, rural localities, park residential estates and coastal villages; commercial and industrial land—land that is used solely for commerce or industry in particular urban centres and rural localities, other than land used for manufacturing sugar or another rural production industry; grazing and livestock land—land that is used, for commercial purposes, for grazing and livestock; rural land— land that is not in an urban centre or locality; or land that is not used for grazing and livestock; or land that is not sugar cane land or sugar milling land; other land—any other type of land. (sec.74-ssec.4) After the rating categories and descriptions have been decided, the council must identify the rating category to which each parcel of rateable land in Brisbane belongs. (sec.74-ssec.5) The council may do so in any way it considers appropriate. (sec.74-ssec.6) The fact that some parcels of rateable land are inadvertently not categorised does not stop differential general rates being levied on rateable land that has been categorised.