Queensland Consolidated Acts Queensland Consolidated Acts(1) This section applies if--
(a) the local government decides not to fully implement an overall plan that has been partly implemented; and
(b) the local government has funds received from a special rate or charge remaining; and
(c) the plan identifies, for different stages of its implementation, the rateable land, or occupiers of the land, that will benefit from, or have access to, the service, facility or activity.
(2) As soon as practicable after making the decision, the local government must pay the remaining funds, in the reasonable proportions decided by the local government by resolution, to the current owners of the land on which the special rate or charge was levied.
(3) The local government must decide the proportions having regard to the following--
(a) the proportions in which the rate or charge has been levied on each parcel of rateable land;
(b) the extent to which the land, or its occupiers, benefits from, or has access to, the service, facility or activity.