The Northern Territory Manual for Council Staff working with Rates and Charges
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dhcd.nt.gov.au Page 9 of 35 March 2017, version 12 Section 151 of the LGA provides that if the occupier is liable to pay rates, then they are the principal ratepayer. There are a couple of instances detailed in section 151 where this can change slightly, but the liability for rates remains. Note that if council is to rely on occupation to rate land, the rate assessment may not be entered into the assessment record and the land may not be rated until the ratepayer has been advised. The same considerations that apply to Land Trust land apply to land in an Aboriginal Community Living Area. Types of rates Ordinary An ordinary rate is a rate levied on allotments based on either a valuation based charge (expressed as a percentage/fraction of the valuation), a fixed amount (also known as a fixed charge), or a combination of both a valuation based charge and a fixed charge. An ordinary rate is also called a general rate. The type of valuation that may be used can be either Unimproved Capital Value, Improved Capital Value or Annual Value. As the only valuation base that is currently generally available across the NT is Unimproved Capital Value, should a council wish to use a different basis they would need to negotiate directly with the Valuer General to include the additional base on the Valuation Roll. Conditional Conditional rates apply to land held under a pastoral lease which is leased from the Crown and land occupied under a mining tenement (as defined in the LGA). Special A special rate is a levy on specific land which receives a special benefit from the provision of a service, facility or activity. Differential A differential rate is a rate levied where it would be inequitable and unfair to levy a single general rate on all land in a council's area. Councils may determine different categories of rateable land based on location or classification. A council may levy a different rate for each category. Setting of rates and charges The structure of a rate A valuation based rate is usually made up of three components.
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