Hi Matt
I agree with you and suspect the principle from the Sutton case, being minimums are the exception and not the rule (otherwise they are a charge) would still fly, but it would take an L&E court challenge for that to be re-determined.
There were changes made in the 1993 Act that affect the way minimums are described, the old Act was more aligned to an ad-valorem ‘rate’ payable by all landowners proportionate to the value of their land, i.e. emphasis was specifically placed on the ad-valorem component. This was identified in the Sutton case and consequently the government has changed the way minimums are now defined.
I hope this is helpful and personally I would avoid levying a minimum that produces income above 50% of rates within a category or subcategory based on principle.
However the OLG is correct and Section 548 does not strictly prevent a council from charging a minimum to more than 50% of ratepayers.
Regards,
Andrew
