Making of rates
6 Making of rates
Local Land Services is to make and levy the following rates for each year—
a general rate on all rateable land,
an animal health rate.
The rates may be made in the previous year but must be made by 31 March of the year to which they relate.
Note.
Under clause 25, the Minister may extend the time within which the rates may be made.
Local Land Services may make and levy one or more special purpose rates for any year on any land within a district if Local Land Services considers it is necessary to do so.
A general rate, or a special purpose rate (if any), for rateable land is to consist of—
a base amount for each holding of rateable land (determined by Local Land Services), and
an amount payable for each stock unit based on the total notional carrying capacity of rateable land in the district or for each constituent part (within the meaning of clause 49 of Schedule 7 to the repealed Act as in force immediately before its repeal) of the district.
An animal health rate for rateable land is to consist of—
a base amount for each holding of rateable land (determined by Local Land Services), and
an amount payable for each stock unit based on the total notional carrying capacity of rateable land in the district, or for each constituent part (within the meaning of clause 49 of Schedule 7 to the repealed Act as in force immediately before its repeal) of the district, for which the annual returns lodged in the year preceding the year in which the rate is payable indicate that at least 50 stock units were kept on the land as at 30 June in the year.
The amount payable under a rate in respect of rateable land is calculated in accordance with the following formula—
where—
R represents the amount payable under the rate.
B represents the base amount determined by Local Land Services for the purposes of the rate.
A represents the amount, determined by Local Land Services, payable for each stock unit in accordance with this clause.
C represents the notional carrying capacity of rateable land determined in accordance with clause 17.
In calculating the general rate or animal health rate payable in respect of land, Local Land Services must disregard any part of the land used for intensive livestock production in respect of which an animal health rate is payable.
An animal health rate may be levied in respect of rateable land comprising a holding for which an annual return has not been lodged in accordance with section 58 of the Act.
Money that has been received by imposition of a special purpose rate may not be used otherwise than for the purpose for which the rate was levied. However, any such money received that is surplus to the purpose for which the special purpose rate was imposed may be used by Local Land Services for any other purpose approved by the Minister.
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