226Basis of rates

226 Basis of rates (1) Rates may be set as: (a) a fixed amount (a fixed amount) for each allotment; or (b) an amount (a valuation-based amount) calculated as a proportion of the assessed value of each allotment; or (c) a combination of a fixed amount and a valuation-based amount.

Local Government Act 2019 129 (2) If rates consist of, or include, a valuation-based amount, the amount may be subject to a specified minimum (a minimum amount). Example for subsection (2) A valuation-based amount might be expressed as a specified proportion of assessed value or $100 (whichever is the greater amount). (3) Different fixed amounts, different valuation-based amounts, and different minimum amounts may be set for: (a) allotments within different parts of the local government area; or (b) different classes of allotments; or (c) a combination of both paragraphs (a) and (b). Example for subsection (3)(a) The rates for land within different planning zones might be based on different components. Example for subsection (3)(b) If land is divided into small allotments (such as self-storage units or marina berths) because of a subdivision for the purposes of the Unit Titles Act 1975 or Unit Title Schemes Act 2009, and the council considers it inequitable to apply the minimum amount otherwise applicable to land within the area to the small allotments, the council could set a different and lesser minimum for the small allotments. (4) However, different amounts must not be set on the basis of who the owner or occupier of the allotment is. (5) If an allotment is divided into separate parts or units that are adapted for separate occupation or use, a minimum amount may consist of a set amount to be multiplied by the number of separate parts or units. Example for subsection (5) If an allotment consists of a block of flats in separate occupation, the minimum amount could consist of a set amount to be multiplied by the number of flats comprised in the complex.