sec.97Surplus special rates or charges after plan is cancelled

### sec.97 Surplus special rates or charges after plan is cancelled This section applies if— a local government decides to cancel an overall plan before it is carried out; 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 local government must pay the current owners— if the overall plan identifies the beneficiaries of the plan—in the proportions that the local government, by resolution, decides; or if the overall plan does not identify the beneficiaries of the plan—in the same proportions as the special rates or charges were last levied. The local government must decide the proportions having regard to— the proportions in which the special rates or charges were last levied; and the extent to which the rateable land, or the owners of the rateable land, will benefit from or have access to the service, facility or activity. The beneficiaries of the plan are the owners of the rateable land that will benefit from or have access to the service, facility or activity. (sec.97-ssec.1) This section applies if— a local government decides to cancel an overall plan before it is carried out; and the local government has not spent all the special rates or charges. (sec.97-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.97-ssec.3) The local government must pay the current owners— if the overall plan identifies the beneficiaries of the plan—in the proportions that the local government, by resolution, decides; or if the overall plan does not identify the beneficiaries of the plan—in the same proportions as the special rates or charges were last levied. (sec.97-ssec.4) The local government must decide the proportions having regard to— the proportions in which the special rates or charges were last levied; and the extent to which the rateable land, or the owners of the rateable land, will benefit from or have access to the service, facility or activity. (sec.97-ssec.5) The beneficiaries of the plan are the owners of the rateable land that will benefit from or have access to the service, facility or activity. - (a) a local government decides to cancel an overall plan before it is carried out; and - (b) the local government has not spent all the special rates or charges. - (a) if the overall plan identifies the beneficiaries of the plan—in the proportions that the local government, by resolution, decides; or - (b) if the overall plan does not identify the beneficiaries of the plan—in the same proportions as the special rates or charges were last levied. - (a) the proportions in which the special rates or charges were last levied; and - (b) the extent to which the rateable land, or the owners of the rateable land, will benefit from or have access to the service, facility or activity.