Mr Bird

The land value base can be and is being made quite ineffective by local government bodies using differential rating and minimum rates...Some councils are using or seeking to use their differential rating powers to invert or reverse the effect of a general revaluation of land in their rating areas. This approach is designed to maintain and preserve the prevailing distribution of the rate burden between different classes of land. Such an approach completely negates the need for and purpose and land value rating system. Valuer General NSW Annual Report 1976 p.6