South Australian Consolidated Regulations (1) Pursuant to
subsection (2) of section 180 of the Act, a rates notice under that section
must incorporate, or be accompanied by, the following information:
(a) the
location or address of the land; and
(b) the
relevant assessment number; and
(c) the
basis on which the rate or charge is declared (see especially section 151 of
the Act); and
(d) the
valuation method used for the purposes of valuing the relevant land and the
valuation adopted for the land; and
(e) in
the case of a differential rate—the differentiating factor
including—
(i)
if the differentiating factor is or includes the use of
the land—that land use;
(ii)
if the differentiating factor is or includes the locality
of the land—that locality; and
(f) the
date on which the rate or charge was declared; and
(g) if
relevant, the rate in the dollar that has been declared; and
(h) the
date or dates on which a payment or payments of the rate or charge will fall
due under the Act; and
(i)
if relevant, details of any minimum amount that has been
fixed under section 158 of the Act as part of the declaration of a rate;
and
(j)
details of any rebate, remission, concession or deduction that applies with
respect to the imposition of the rate or charge in relation to the relevant
land; and
(k) the
total amount payable by the ratepayer; and
(l) the
options and arrangements that are available for payment of the rate or charge;
and
(m) a
brief description of the processes that apply under the Act—
(i)
to object to the attribution of a particular land use (if
relevant);
(ii)
to object to the valuation adopted for the relevant land;
and
(n) a
contact telephone number for ratepayer enquiries; and
(o) a
brief summary of the penalties that apply under the Act if an instalment of
rates, or a charge, is not paid on or before the date on which it falls due
(see especially section 181(8) of the Act); and
(p) a
brief statement concerning the entitlement of ratepayers to be included on the
voters roll for the relevant area.
(2) A rates notice may
relate to more than one rate or charge (or to a combination of one or more
rates and one or more charges).
(3)
Subregulation (1)(m) does not apply with respect to a second or
subsequent rates notice sent to a ratepayer in a particular financial year
where at least 60 days have elapsed since service on the ratepayer of the
first rates notice for that financial year.