sec.81Notice to owner of categorisation

sec.81 Notice to owner of categorisation

This section applies if the council decides to levy differential general rates on rateable land for a financial year. The council must ensure each of the following rate notices (a relevant rate notice ) is accompanied by, or contains, a rating category statement— the first rate notice for the financial year given to the owner of the land; a later rate notice for the financial year if— the owner of the land has changed since the first rate notice for the financial year was issued; or the rating category for the land has changed since the first rate notice for the financial year was issued. However, a rating category statement may also accompany, or be contained in, a rate notice other than a relevant rate notice. For subsections (2) and (3) , see section 100 (2) for how a rating category statement may be given electronically. The rating category statement is a document stating— the rating categories for land in Brisbane, and a description of each of the rating categories; and the rating category for the land (the owner’s land ) described in the rate notice accompanying or containing the rating category statement; and that the owner may object to the categorisation of the owner’s land only on the ground that the rating category is wrong in reference to the council’s descriptions of the rating categories; and that the owner may object by giving the council an objection notice within— 30 days after the date when the first rate notice was issued; or a longer period that the council allows; and that the owner is liable to pay the amount in the rate notice even if the owner gives an objection notice; and that, if the rating category of the owner’s land is changed because of the objection, the rates will be adjusted at that time. s 81 amd 2017 SL No. 65 s 3 (sec.81-ssec.1) This section applies if the council decides to levy differential general rates on rateable land for a financial year. (sec.81-ssec.2) The council must ensure each of the following rate notices (a relevant rate notice ) is accompanied by, or contains, a rating category statement— the first rate notice for the financial year given to the owner of the land; a later rate notice for the financial year if— the owner of the land has changed since the first rate notice for the financial year was issued; or the rating category for the land has changed since the first rate notice for the financial year was issued. (sec.81-ssec.3) However, a rating category statement may also accompany, or be contained in, a rate notice other than a relevant rate notice. For subsections (2) and (3) , see section 100 (2) for how a rating category statement may be given electronically. (sec.81-ssec.4) The rating category statement is a document stating— the rating categories for land in Brisbane, and a description of each of the rating categories; and the rating category for the land (the owner’s land ) described in the rate notice accompanying or containing the rating category statement; and that the owner may object to the categorisation of the owner’s land only on the ground that the rating category is wrong in reference to the council’s descriptions of the rating categories; and that the owner may object by giving the council an objection notice within— 30 days after the date when the first rate notice was issued; or a longer period that the council allows; and that the owner is liable to pay the amount in the rate notice even if the owner gives an objection notice; and that, if the rating category of the owner’s land is changed because of the objection, the rates will be adjusted at that time.