Council Agenda - Kangaroo Island Council - SA.Gov.au

Item No 11.3
Report Title
Council Meeting Date 10 July 2013
Author
Title
Senior Manager
Department
Attachments
File Ref - Records
Outstanding Rates – Ministerial Land
Ashley Richardson
Rates & Debtors Officer
Andrew Cole, Finance General Manager
Finance Department
Nil
Hours to compile 1.5
Strategic Plan
Reference
Purpose
Executive Summary
3.1.13 Continual improvement of ‘best practice’ financial
management
To provide Council with information to support the
recommendation to write-off specified rates & charges levied
against Ministerial land.
Rates & Charges have been levied against Lot 151 South Coast
Road, Karatta on 2 separate property assessments A25121 &
A25167 since 2011/12. Lot 151 is owned by the Minister, with
assessment A25167 being a residence and liable to pay rates &
charges, while assessment A25121 is the surrounding vacant
land and not liable to pay rates & charges.
Recommendation That Council write-off the outstanding amount of $3,755.50
against assessment A25121, being rates and service charges
raised in 2011/12 & 2012/13.
Discussion
Upon further review between Council and DEWNR of land owned by the Minister, it has
been identified property assessment A25121 has been rated incorrectly for 2011/12 &
2012/13. Previously at the August 2012 Council Meeting, Council authorised the write-off of
$436,293.01 in outstanding rates & service charges on Ministerial Properties. It has been
identified A25121 should be included in the list of non-rateable properties for 2011/12 and,
2012/13.
Lot 151 South Coast Road, Karatta is split into 2 part allotments and being rated on 2
separate rate notices, with assessment A25167 being a residence and assessment A25121
being the surrounding vacant land. Both assessments were rated in 2011/12 & 2012/13,
due to both being assigned a rural road number and both having a difference of at least
$100,000 between the site and capital values.
The property details of the assessments in question are:-
A25121 – Lots 150 & 152, part Lot 151, Section 10 & 37 South Coast Road, Karatta
A25167 – part Lot 151 South Coast Road, Karatta
Following a query from DEWNR regarding the rates levied against assessments A25121 &
A25167 and clarification received from the State Valuation Office, a review by Council staff
has identified assessment A25167 will be liable to pay rates & charges. However, in
accordance with the Local Government Act 1999, assessment A25121 will not be liable to
pay rates & charges and the rates levied against this assessment for 2011/12 ($1,821.90),
and 2012/13 ($1,933.60), totalling $3,755.50, should therefore be written off.
Kangaroo Island Council – 10 July 2013 Agenda 34