9Assessment of levy and apportionment of levy in specified circumstances

9 Assessment of levy and apportionment of levy in specified circumstances

S. 9(1) substituted by No. 41/2013 s. 29(2), repealed by No. 34/2014 s. 15(2).

S. 9(2)–(5) repealed by No. 34/2014 s. 15(2).

S. 9(6) substituted by No. 34/2014 s. 15(3).

(6) If land comprising one undertaking extends continuously beyond the boundaries of any municipal district, for the purposes of any levy, the fixed charge part of the levy is to be apportioned so that the entire fixed charge for the undertaking is levied only in respect of the largest portion of the land and every other portion of land that forms a part of the undertaking is deemed to have a fixed charge of $0.

S. 9(7) amended by No. 34/2014 s. 15(4).

(7) If 2 or more portions of the land comprising one undertaking under subsection (6) are equally the largest, the Minister must in writing direct which of the portions of land the fixed charge is to be levied against.

S. 9(8) substituted by No. 41/2013 s. 29(3).

(8) A collection agency must separately assess the levy in respect of each parcel or portion of a parcel of land for which the collection agency has a separate valuation.

S. 9(9) repealed by No. 41/2013 s. 29(4),
new s. 9(9) inserted by No. 34/2014 s. 15(5).

(9) If a valuation treats as a single leviable land 2 or more parcels of land that are owned separately by 2 or more people, a collection agency may apportion any levy amount that applies to that land in accordance with the value that each separately owned parcel of that land bears in relation to the value of that land as a whole.

S. 9(10)–(12) repealed by No. 41/2013 s. 29(4).

S. 9A inserted by No. 41/2013 s. 30, amended by No. 40/2016 s. 11, repealed by No. 16/2025 s. 11.