Territory Stories

The Northern Territory Manual for Council Staff working with Rates and Charges

Details:

Title

The Northern Territory Manual for Council Staff working with Rates and Charges

Collection

Department of Housing and Community Development newsletters; E-Journals; PublicationNT

Date

2017-03

Description

Made available via the Publications (Legal Deposit) Act 2004 (NT).; This publication contains may contain links to external sites. These external sites may no longer be active.

Notes

Illustrations by Shane Stringer

Language

English

Subject

Public Housing -- Northern Territory -- Periodicals; Housing subsidies -- Northern Territory -- Periodicals; Residential development -- Northern Territory -- Periodicals

Publisher name

Department of Housing and Community Development

Place of publication

Darwin

Copyright owner

Check within Publication or with content Publisher.

Parent handle

https://hdl.handle.net/10070/294782

Citation address

https://hdl.handle.net/10070/395883

Page content

dhcd.nt.gov.au Page 19 of 35 March 2017, version 12 Certification by CEO Regulation 24 of the Local Government (Accounting) Regulations provides that before a council adopts its budget for a financial year, the CEO must check all available records to ensure that all rateable land is recorded in the assessment record and certify to the council that, to the best of the CEO's knowledge, information and belief, the assessment record is a comprehensive record of all rateable land within the area. An example of CEO certification is provided at Appendix 1. It is important that this checking of all records is scheduled each year and it is important that the CEO can confidently make the certification at the appropriate time. Appropriate evidence which could be supplied to the CEO is the reconciliation of valuations between the assessment record and the valuation roll published by the Valuer-General. The certification is like settling the information to which the provisions of the rates declaration will be applied, in order to establish the amount of rates and charges which must be paid by each ratepayer. Amendments to the assessment record During the year new subdivisions, strata titles and land parcels may be added to the Valuation Roll. The Roll may also have valuations deleted during the year. The Valuer-General usually advises councils of any changes to the Valuation Roll. Section 153 of the LGA requires that a person who becomes a principal ratepayer must advise the council CEO within 28 days and advise their postal address. Similarly, a person who ceases to be the principal ratepayer must advise the council CEO within 28 days. If the postal address of a principal ratepayer changes, they must advise the council CEO within 28 days and advise their new postal address. Rates declaration Considerations Minimum requirements The matters to be included in the declaration are set out in section 155 of the LGA. At a minumum, the declaration must state: (a) the amount to be raised for general purposes and, an amount to be raised for a special purpose, if any; and (b) the basis or bases of the rates; and (c) if applicable, the number of instalments and when they will be payable.