Hi Mel,
I agree with Rob & Andrew the AO is taking a strict interpretation of sec 509 that isn’t practical & for Council’s who part year rate isn’t needed. Having said this though processing supps to 30th June & even requesting a supp list for 30th June is what I was taught some 25+ years ago was the correct process & I think was common practice by allot of Rates Clerks back in the day.
We stop processing supps & close our valuations on 30th April each year, 1. as we part year rate & can’t issue supp notices after 1 May & 2. as the Council’s that I’ve worked at wouldn’t have thought too favourably at us being Gazetted for overrating & we would most likely end up on the local news.
Many many years ago (probably 15+) I remember the OLG including this issue in one of their presentations at a conference & were advised by a number of RP’s how overrating & being reported in the Government Gazette is a big issue for Council’s.
Happy to see this will be raised with OLG & would be good to see the AO taking a practical approach to it just how auditors have for 20+ years.
Thanks,
Simone
