2014-06-26 Budget Meeting Attachment D

Section 2

STRATEGIC POLICY – REVENUE POLICY


The rateable value for each property is the basis for determining the amount of the general rate
levied. Council recognises that significant valuation fluctuations may have an adverse effect on
pensioners, therefore Council has implemented a Deferment of General Rates Policy to provide
eligible pensioners with the opportunity to apply for a deferment of general rates.

Special and Separate Rates and Charges

Where appropriate Council will fund certain services, facilities or activities by means of separate or
special rates or charges.

In accordance with Section 94 of the Local Government Regulation 2012 Council will levy special
rates and charges on certain properties that are considered to be specially benefited by the
provision of a specific service, facility or activity.

Special rates are based on the rateable value of the land and special charges are a flat charge per
property, where this is considered to provide a more equitable basis for the sharing of the cost.

In accordance with Section 103 of the Local Government Regulation 2012 Council will levy a
separate rate or charge on all rateable land in the region to fund a particular service, facility or
activity where council believes that the service, facility or activity is key in achieving Council’s
vision for the region.

Other Charges

In general, Council will be guided by the principle of user pays in making all other charges.

The Levying of Rates and Charges

In levying rates and charges, Council will apply the principles of:
 consistency by scheduling the issue of rate notices on a half yearly basis;
 communication by advising ratepayers about rate notice issue dates and discount dates;
 clarity by providing meaningful information on rate notices to enable ratepayers to clearly
     understand their responsibilities; and
 flexibility by providing payment arrangements to ratepayers in financial difficulty, along with a
     wide array of payment options.

In making and levying rates and charges, Council will be guided by the principles of:
 equitable distribution of the general rates burden as broadly as possible;
 transparency in the making and levying of rates;
 flexibility, to take account of changes in the local economy;
 clarity in terms of responsibilities (Council’s and ratepayers’) in regard to the rating process;
 National Competition Policy legislation where applicable; and
 having in place a rating regime that is efficient to administer.


The Purpose of and Granting of Concessions for Rates and Charges

Council has determined that pensioners as defined by the Local Government Regulation 2012 are
entitled to receive concessions on rates and various other services that Council provides to the
community. Council may grant a concession for land that is owned by a pensioner under Section
120(1) (a) of the Local Government Regulation 2012. The purpose of the concessions for
pensioners is to assist pensioner property owners to remain in their own home by reducing the
financial impact of rates and charges.



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Section 3

STRATEGIC POLICY – REVENUE POLICY


In accordance with Section 120(1) (b) of the Local Government Regulation 2012 other charitable
organisations, community groups, and sporting associations may also be entitled to concessions.

The purpose of these concessions is to encourage and support charitable organisations,
community groups, and sporting associations as they contribute to the health and well-being of the
community and the social cohesion of the region.

In exercising these concession powers Council will be guided by the principles of:
 transparency by making clear the requirements necessary to receive concessions; and
 communication by raising the awareness of target groups that may qualify for these
    concessions; and;
 equity by ensuring that all applicants of the same type receive the same concession.


The Recovery of Rates and Charges

Council will exercise its rate recovery powers pursuant to the provisions of Chapter 4 Part 12 of the
Local Government Regulation 2012 in order to maintain a strong financial position through
adequate cash flows and to reduce the overall rate burden on ratepayers, and will be guided by the
principles of:
 equity by treating all ratepayers in similar circumstances in the same manner and by having
    regard to their capacity to pay;
 transparency by making clear the obligations of ratepayers and the processes used by Council
    in assisting them to meet their financial obligations; and
 flexibility by accommodating ratepayers’ needs through short-term payment arrangements.

Council may use its other powers under the Local Government Act 2009 and Local Government
Regulation 2012 to recover overdue rates and charges. In particular, Council may exercise its
power under section 95 of the Local Government Act 2009 to register a charge over land where
rates and charges become overdue.

Alternatively, Council may elect to bring court proceedings against a ratepayer to recover overdue
rates and charges as a debt pursuant to section 134 of the Local Government Regulation 2012.


Cost Recovery Fees

All fees and charges will be set with reference to full cost pricing. Cost recovery fees will be
charged up to a maximum of full cost. Commercial charges will be at commercial rates.


New Development Costs

Developer contributions for infrastructure are determined each year in accordance with the
philosophy that a developer should pay reasonable and relevant contributions towards the capital
cost of the provision of infrastructure to meet past and future augmentation costs associated with
new development, subject to State Government requirements. Infrastructure agreements are
negotiated outcomes between Council and the developer.




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Section 4

STRATEGIC POLICY – REVENUE POLICY


ROLES AND RESPONSIBILITIES

All Council staff are bound by the principles outlined in this policy in determining the level of rates,
fees and charges, and in the application of concessions relating to those rates, fees and charges.



RELEVANT LEGISLATION

Local Government Act 2009
Local Government Regulation 2012




Version control:
 Version       Reason/ Trigger      Change (Y/N)   Endorsed/ Reviewed by               Date

 1.1           Review               Y              Manager Revenue Services            04 June 2014

 1.0           Create new           N              Director Corporate Services         02 January 2014




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