South Australian Consolidated Acts South Australian Consolidated Acts78AAA—Liability for rates where land divided by community or strata plan
(1) Where land is
divided by a primary, secondary or tertiary plan of community division under
the Community Titles Act 1996 —
(a) in
the case of the division of land by a primary plan—sewerage rates will
be assessed against the primary lots that are not divided by a secondary plan
and against a development lot or lots (if any);
(b) in
the case of the division of land by a secondary plan—sewerage rates will
be assessed against the secondary lots that are not divided by a tertiary plan
and against the development lot or lots (if any);
(c) in
the case of the division of land by a tertiary plan—sewerage rates will
be assessed against the tertiary lots and a development lot or lots (if any).
(2) Where land is
divided by a primary, secondary or tertiary plan of community division under
the Community Titles Act 1996 —
(a) in
the case of the division of land by a primary plan—where the use of the
common property or part of it is, in the opinion of the Valuer-General
reasonably incidental to the use of one or more of the primary lots,
sewerage rates will not be levied against the common property, or that part of
it, but the interest in the common property, or that part of it, that attaches
to each primary lot will be regarded for the purposes of valuation as part of
the lot;
(b) in
the case of the division of land by a secondary plan—where the use of
the common property or part of it is, in the opinion of the Valuer-General
reasonably incidental to the use of one or more of the secondary lots,
sewerage rates will not be levied against the common property, or that part of
it, but the interest in the common property, or that part of it, (and in the
common property of the primary scheme referred to in paragraph (a) (if
any)) that attaches to each secondary lot will be regarded for the purposes of
valuation as part of the lot;
(c) in
the case of the division of land by a tertiary plan—where the use of the
common property or part of it is, in the opinion of the Valuer-General,
reasonably incidental to the use of one or more of the tertiary lots,
sewerage rates will not be levied against the common property, or that part of
it, but the interest in the common property, or that part of it, (and in the
common property of the primary and secondary schemes referred to in
paragraphs (a) and (b) (if any)) that attaches to each tertiary lot will
be regarded for the purposes of valuation as part of the lot.
(3) Where land is
divided by a primary, secondary or tertiary plan of community division under
the Community Titles Act 1996 and the use of the common property or any
part of it is not, in the opinion of the Valuer-General, reasonably incidental
to the use of any of the community lots, sewerage rates will be levied against
the common property or that part of it and the relevant community corporation
is liable for those rates as though it were the owner of the common property.
(4) Where land is
divided by a strata plan under the Strata Titles Act 1988 —
(a)
sewerage rates will be assessed against the units and not against the common
property; but
(b) the
equitable interest in the common property that attaches to each unit will be
regarded, for the purposes of valuation, as part of the unit.