sec.82Later categorisation

### sec.82 Later categorisation This section applies if— the local government discovers that land has inadvertently not been categorised; or land becomes rateable land; or the local government considers that the rating category of a parcel of land should be changed, in view of the description of each rating category; or 2 or more parcels of rateable land are amalgamated into a single parcel of rateable land. The local government must decide what rating category the land should be in. The decision takes effect— for a decision because of subsection (1) (a) —from the start of the relevant financial year; or for a decision because of subsection (1) (b) —from the day when the land became rateable land; or for a decision because of subsection (1) (c) —from the day when the decision is made; or for a decision because of subsection (1) (d) —from the day when the survey plan of amalgamation is registered by the registrar of titles. (sec.82-ssec.1) This section applies if— the local government discovers that land has inadvertently not been categorised; or land becomes rateable land; or the local government considers that the rating category of a parcel of land should be changed, in view of the description of each rating category; or 2 or more parcels of rateable land are amalgamated into a single parcel of rateable land. (sec.82-ssec.2) The local government must decide what rating category the land should be in. (sec.82-ssec.3) The decision takes effect— for a decision because of subsection (1) (a) —from the start of the relevant financial year; or for a decision because of subsection (1) (b) —from the day when the land became rateable land; or for a decision because of subsection (1) (c) —from the day when the decision is made; or for a decision because of subsection (1) (d) —from the day when the survey plan of amalgamation is registered by the registrar of titles. - (a) the local government discovers that land has inadvertently not been categorised; or - (b) land becomes rateable land; or - (c) the local government considers that the rating category of a parcel of land should be changed, in view of the description of each rating category; or - (d) 2 or more parcels of rateable land are amalgamated into a single parcel of rateable land. - (a) for a decision because of subsection (1) (a) —from the start of the relevant financial year; or - (b) for a decision because of subsection (1) (b) —from the day when the land became rateable land; or - (c) for a decision because of subsection (1) (c) —from the day when the decision is made; or - (d) for a decision because of subsection (1) (d) —from the day when the survey plan of amalgamation is registered by the registrar of titles.