S. 139(1) amended by No. 44/1998
s. 28(2), repealed by No. 66/2000 s. 15.
S. 139(1A) inserted by No. 44/1998
s. 28(3).
(1A) Having regard to the estimated disbursements from the Parks and Reserves Trust Account for a financial year commencing on 1 July 1999 or a subsequent financial year, the Governor in Council, on the recommendation of the Minister and Treasurer, may, subject to and in accordance with this section and the regulations, by Order published in the Government Gazette, in respect of that financial year, or any quarter or half of that financial year, make, and the rating authority may levy, a rate in relation to land (other than land described in Schedule 1) within any area or areas specified by the Governor in Council by Order published in the Government Gazette for the purposes of this subsection.
S. 139(1B) inserted by No. 79/2013
(1B) Subject to subsection (1G), if on or before 30 June in any year an Order making a rate in relation to land has not been published in the Government Gazette under subsection (1A), the rate for the purposes of subsection (1A) for the next full financial year is—
(a) the rate made under subsection (1A) for the previous full financial year increased by the applicable annual rate specified in subsection (1C); or
(b) if the rate for the previous full financial year was calculated in accordance with this subsection, the rate so calculated increased by the applicable annual rate specified in subsection (1C).
S. 139(1C) inserted by No. 79/2013
(1C) For the purposes of subsection (1B), the applicable annual rate is whichever applies for the full financial year for which the rate under that subsection is calculated—
(a) the annual rate fixed under section 5(4) of the Monetary Units Act 2004; or
(b) the annual rate applying because of section 5(5) of the Monetary Units Act 2004.
S. 139(1D) inserted by No. 79/2013
(1D) The area or areas to which the rate calculated under subsection (1B) applies is the area, or are the areas, to which the rate for the previous financial year applied.
S. 139(1E) inserted by No. 79/2013
(1E) For the purposes of a rate calculated under subsection (1B), the Minister may round down to the nearest third decimal place the rate calculated under that subsection.
S. 139(1F) inserted by No. 79/2013
(1F) In respect of each financial year to which subsection (1B) applies, the Minister must publish in the Government Gazette—
(a) the rate applying for that financial year; and
(b) the area or areas to which that rate applies.
S. 139(1G) inserted by No. 79/2013
(1G) On or before 30 June in any year, the Minister and the Treasurer jointly, by notice published in the Government Gazette, may determine that—
(a) subsection (1B) does not apply for a particular specified financial year; and
(b) no rate is to be calculated in accordance with that subsection for that financial year.
S. 139(2) amended by Nos 45/1997 s. 38(1), 44/1998
(2) The rating authority may not levy a rate on land described in Schedule 1, other than land referred to in item 1, 2 or 3 of that Schedule vested in or owned by a declared public statutory authority (within the meaning of subsection (2A)) that is not used exclusively as public open space or as a park.
S. 139(2A) inserted by No. 45/1997 s. 38(2).
(2A) The Governor in Council, by Order published in the Government Gazette, may declare a public statutory authority constituted under the laws of Victoria to be a declared public statutory authority for the purposes of subsection (2).
(3) A rate may be fixed by reference to the net annual value (as determined in accordance with the Valuation of Land Act 1960) of the particular land.
S. 139(3A) inserted by No. 65/1995 s. 10, amended by No. 44/1998
s. 28(4)(b).
(3A) Despite subsection (3), all rates made and levied under this section after the commencement of section 10 of the Water Industry (Amendment) Act 1995 shall be levied upon the net annual value of the particular land as at 30 June 1990 levels of value as determined for the purposes of the Local Government Act 1989.
S. 139(3B) inserted by No. 65/1995 s. 10.
(3B) The net annual value of particular land as at the levels of value referred to in subsection (3A) shall be determined as follows—
(a) if the valuation of that land in force for the purposes of the Local Government Act 1989 immediately before the commencement of section 10 of the Water Industry (Amendment) Act 1995 is at 30 June 1990 levels of value—the net annual value is, subject to paragraph (d), the net annual value as shown in that valuation;
(b) if the valuation of that land in force for the purposes of the Local Government Act 1989 immediately before that commencement is at levels of value as at a date before 30 June 1990 or at levels of value as at a date after 30 June 1990 but at no time before that later date was there in force for the purposes of that Act a valuation of that land at 30 June 1990 levels of value—the net annual value is, subject to paragraph (d), the net annual value as shown in the valuation then in force multiplied by the valuation equalization factor applying to the area in which the land is situated;
(c) if the valuation of that land in force for the purposes of the Local Government Act 1989 immediately before that commencement is at levels of value as at a date after 30 June 1990 but at any time before then the valuation of that land in force for the purposes of that Act was at 30 June 1990 levels of value—the net annual value is, subject to paragraph (d), the net annual value as shown in the valuation at 30 June 1990 levels of value;
(d) if subsequent to that commencement that land is valued for the purposes of a supplementary valuation made for the purposes of the Local Government Act 1989—the net annual value is the net annual value as shown in the most recent such supplementary valuation or, if that supplementary valuation is not at 30 June 1990 levels of value, that net annual value multiplied by the valuation equalization factor applying to the area in which the land is situated.
S. 139(3C) inserted by No. 65/1995 s. 10.
(3C) A reference in subsection (3B) to a valuation equalization factor applying to an area is a reference to a factor determined by the Valuer-General and published in the Government Gazette being a factor by which, in the opinion of the Valuer-General, the net annual value of land within that area determined as at a particular date ought to be multiplied if the net annual value of the land is to accord with levels of value generally prevailing in that area as at 30 June 1990.
S. 139(3CA) inserted by No. 110/1997 s. 36.
(3CA) Nothing in section 266(6) of the Water Act 1989 applies to the calculation or application of a valuation equalisation factor under this section.
S. 139(3D) inserted by No. 45/1997 s. 38(3), amended by No. 44/1998
(3D) Despite subsection (3), (3A) or (3B), a rate levied by the rating authority under this section on any land may be levied on the basis of a value determined by the rating authority from time to time in respect of that land.
S. 139(3E) inserted by No. 45/1997 s. 38(3), amended by No. 44/1998
(3E) The value determined by the rating authority under subsection (3D) in respect of any land must not be greater than the value on which rates would have been levied on that land under this section if the rating authority had not made a determination under subsection (3D) in respect of that land.
S. 139(4) amended by No. 44/1998
(4) The rating authority may fix a minimum amount of rate to be paid in respect of any land and may fix different minimum amounts in respect of different classes of land.
S. 139(4AA) inserted by No. 79/2013
(4AA) Subject to subsection (4AF), if on or before 30 June in any year a minimum amount of rate has not been fixed under subsection (4), the minimum amount of rate for the purposes of subsection (4) for the next full financial year is—
(a) the minimum amount of rate fixed under subsection (4) for the previous full financial year increased by the applicable annual rate specified in subsection (4AB); or
(b) if the minimum amount of rate for the previous full financial year was calculated in accordance with this subsection, the rate so calculated increased by the applicable annual rate specified in subsection (4AB).
S. 139(4AB) inserted by No. 79/2013
(4AB) For the purposes of subsection (4AA), the applicable annual rate is whichever applies for the full financial year for which the minimum amount of rate under that subsection is calculated—
(a) the annual rate fixed under section 5(4) of the Monetary Units Act 2004; or
(b) the annual rate applying because of section 5(5) of the Monetary Units Act 2004.
S. 139(4AC) inserted by No. 79/2013
(4AC) For the purposes of subsection (4AA), a minimum amount of rate includes any different minimum amounts of rate calculated in respect of different classes of land.
S. 139(4AD) inserted by No. 79/2013
(4AD) For the purposes of a minimum amount of rate fixed under subsection (4AA), the rating authority may round down to the nearest cent the minimum amount of rate calculated under that subsection.
S. 139(4AE) inserted by No. 79/2013
(4AE) The rating authority must publish in the Government Gazette the minimum amount of rate applying for each financial year to which subsection (4AA) applies.
S. 139(4AF) inserted by No. 79/2013
(4AF) On or before 30 June in any year, the rating authority, by notice published in the Government Gazette, may determine that—
(a) subsection (4AA) does not apply for a particular specified financial year; and
(b) no minimum amount of rate is to be calculated in accordance with that subsection for that financial year.
S. 139(4A) inserted by No. 45/1997 s. 38(4), amended by No. 44/1998
(4A) Despite anything to the contrary in this section or in any other provision of this Act, the Treasurer, after consultation with the Minister responsible for a declared public statutory authority, may give his or her approval to the rating authority levying an amount in lieu of a rate under this section in respect of a financial year, or any quarter or half of a financial year, in relation to land vested in or owned by the authority.
S. 139(4B) inserted by No. 45/1997 s. 38(4), amended by No. 44/1998
(4B) The amount to be levied in lieu of a rate in accordance with subsection (4A) is the amount agreed between the authority and the rating authority or, in the absence of agreement, determined by the Treasurer.
S. 139(4C) inserted by No. 45/1997 s. 38(4), amended by No. 44/1998
(4C) An approval may only be given by the Treasurer under subsection (4A) on the application of the rating authority.
(5) A rate made and levied under this section must not in any case exceed the amount specified by the Governor in Council by Order published in the Government Gazette for the purposes of this subsection.
S. 139(6) amended by No. 44/1998
s. 28(4)(c)
(i)–(iii).
(6) If the rating authority is of the opinion that relief should be given under this subsection in respect of any land or class of land on which a rate under this section would otherwise be made and levied, the rating authority may exempt the person or persons who would otherwise be from time to time liable to pay the rate in respect of that land or land of that class from liability to pay the rate either wholly or to such an extent as is specified by the rating authority.
S. 139(7) amended by No. 44/1998
s. 28(4)(d).
(7) An exemption must not be given under subsection (6) in the case of land used primarily for residential, commercial or industrial purposes.
S. 139(8) substituted by No. 44/1998
s. 28(5).
(8) An exemption given under subsection (6) may be revoked by a subsequent decision of the rating authority and has effect in each year until so revoked.
(9) In a proceeding to levy or recover a rate, until there is evidence to the contrary, no proof is required that the requirements of this section or the regulations have been complied with.