sec.80Differential general rates

### sec.80 Differential general rates A local government may levy general rates that differ for different categories of rateable land in the local government area. These rates are called differential general rates . For example, a local government may decide the amount of the general rates on a parcel of residential land will be more than the general rates on the same size parcel of rural land. However, the differential general rates for a category of rateable land may be the same as the differential general rates for another category of rateable land. If a local government makes and levies a differential general rate for rateable land for a financial year, the local government must not make and levy a general rate for the land for the year. A differential general rate may be made and levied on a lot under a community titles Act as if it were a parcel of rateable land. (sec.80-ssec.1) A local government may levy general rates that differ for different categories of rateable land in the local government area. (sec.80-ssec.2) These rates are called differential general rates . (sec.80-ssec.3) For example, a local government may decide the amount of the general rates on a parcel of residential land will be more than the general rates on the same size parcel of rural land. (sec.80-ssec.4) However, the differential general rates for a category of rateable land may be the same as the differential general rates for another category of rateable land. (sec.80-ssec.5) If a local government makes and levies a differential general rate for rateable land for a financial year, the local government must not make and levy a general rate for the land for the year. (sec.80-ssec.6) A differential general rate may be made and levied on a lot under a community titles Act as if it were a parcel of rateable land.