sec.96Surplus special rates or charges after plan is carried out

### sec.96 Surplus special rates or charges after plan is carried out This section applies if— a local government implements an overall plan; and the local government has not spent all the special rates or charges. The local government must, as soon as practicable, pay the unspent special rates or charges to the current owners of the land on which the special rates or charges were levied. The payments to the current owners must be in the same proportions as the special rates or charges were last levied. (sec.96-ssec.1) This section applies if— a local government implements an overall plan; and the local government has not spent all the special rates or charges. (sec.96-ssec.2) The local government must, as soon as practicable, pay the unspent special rates or charges to the current owners of the land on which the special rates or charges were levied. (sec.96-ssec.3) The payments to the current owners must be in the same proportions as the special rates or charges were last levied. - (a) a local government implements an overall plan; and - (b) the local government has not spent all the special rates or charges.