FYI – Byron also received a request to review rateability of the 4 fire stations in our shire. They were all being rated. Title searches were performed and they were all in the name of “Minister for Emergency Services” or “State of NSW”. I acknowledge the prior Act issue with the undertaking “Board of Fire Commissioners” although irrelevant in our case (maybe this is why they had been rated historically). I determined that all are Crown owned land and that “Fire & Rescue NSW” is a state govt agency so therefore exempt under 555 (1a). The other issue for councils that are also water utilities is in regard to water and sewer charging. Non-rateable properties are not exempt from S.502 user charges but should be exempt from 501 annual charges. In our case, historically we have levied volumetric charges (S.502) but also levied fixed water & sewer charges (S.501) if the property utilises the services (based on an equity logic).
Cheers
Steve A.
