This Act may be cited as the Valuation of Land Act 1916.
This Act shall commence and come into operation on the first day of January, one thousand nine hundred and sixteen. Parts 5 and 6 shall not come into operation within any district or any part of a district until a date to be specified by proclamation of the Governor in the Gazette.Editorial note. For list of districts and parts of districts to which the operation of Parts 5 and 6 has been extended, see the Historical notes at the end of this Act.
(1) In this Act, unless inconsistent with the context or subject-matter:Area means the territory within which a rating or taxing authority levies rates or taxes.
Compulsorily acquired means compulsorily acquired in accordance with the Land Acquisition (Just Terms Compensation) Act 1991 or the Roads Act 1993.
contract includes an arrangement.
contract valuer means a person or body with whom the Valuer-General has a valuation service contract.
Council has the same meaning as it has in the Local Government Act 1993.
Department means the Department of Land and Water Conservation.
Deposited plan means a plan (not being a plan under the Strata Schemes (Freehold Development) Act 1973 or the Strata Schemes (Leasehold Development) Act 1986) registered after being lodged at the office of the Registrar-General in accordance with Division 3 of Part 23 of the Conveyancing Act 1919.
Director-General means the Director-General of the Department.
District means valuation district for the purposes of this Act.
exercise a function includes perform a duty.
function includes a duty.
general valuation means a valuation referred to in section 14A (1).
Joint Committee means the Joint Committee called the Committee on the Office of the Valuer-General constituted under Part 8.
Land improvements means:
(a) the clearing of land by the removal or thinning out of timber, scrub or other vegetable growths,(b) the picking up and removal of stone,(c) the improvement of soil fertility or the structure of soil,(d) the restoration or improvement of land surface by excavation, filling, grading or levelling, not being works of irrigation or conservation,(d1) without limiting paragraph (d), any excavation, filling, grading or levelling of land for the purpose of the erection of a building, structure or work, not being for the purpose of irrigation or conservation,(e) the reclamation of land by draining or filling together with any retaining walls or other works appurtenant to the reclamation, and(f) underground drains.Lease includes agreement to lease, licence, or any other document for the tenancy or occupancy of land.
Lessee includes sub-lessee.
List includes supplementary list.
Local government area has the same meaning as area has in the Local Government Act 1993.
Owner means the person who, whether jointly or severally, is seised or possessed of or entitled to any estate or interest in land.
Planning instrument means an environmental planning instrument within the meaning of the Environmental Planning and Assessment Act 1979 (including a deemed environmental planning instrument within the meaning of that Act).
Proclamation means proclamation by the Governor published in the Gazette.
rating or taxing authority means a rating or taxing authority referred to in section 47 (1).
Register of Land Values means the Register of Land Values referred to in section 14CC.
Rent, in respect of a lease, includes premium, fine, royalty, and any other consideration for the tenancy or occupancy of land.
Stratum means a part of land consisting of a space or layer below, on, or above the surface of the land, or partly below and partly above the surface of the land, defined or definable by reference to improvements or otherwise, whether some of the dimensions of the space or layer are unlimited or whether all the dimensions are limited; but refers only to a stratum ratable or taxable under any Act, and strata is the plural of stratum.
Supplementary valuation means a valuation included in a supplementary list supplied pursuant to section 49 but does not include:
(a) a valuation made under the provisions of section 19B or a valuation referred to in section 20 (3) (b),(b) an altered valuation made as the result of an objection, appeal, correction of a clerical error or misdescription, where the valuation which was altered was included in a general valuation.(c) (Repealed)Taxes includes duties.
valuation recommendation means a recommendation of the kind referred to in section 13H.
valuation service means a service involving the provision of valuation recommendations to the Valuer-General for the purposes of Part 2.
valuation service contract means a valuation service contract referred to in Part 1A.
valuing year means the year commencing 1 July.
water right means a right or authority (however described) under the Water Management Act 2000, the Water Act 1912 or any other Act, being a right or authority to construct, install or use works of irrigation, or to use water supplied by works of irrigation.
Western Division has the same meaning as it has in the Western Lands Act 1901.
(1A) In this Act, a reference to land includes a reference to a stratum and a reference to a parcel of land includes a reference to a parcel that comprises a stratum.(2) Notes in the text of this Act are explanatory notes and do not form part of this Act.(3) Nothing in this Act relating to strata shall affect the provisions of the Strata Schemes (Freehold Development) Act 1973 or the Strata Schemes (Leasehold Development) Act 1986.Note. Refer to Part 4 of the Strata Schemes (Freehold Development) Act 1973 and Part 4 of the Strata Schemes (Leasehold Development) Act 1986 for provisions relating to the valuation of parcels under those Acts.
(1) The improved value of land is the capital sum which the fee-simple of the land might be expected to realise if offered for sale on such reasonable terms and conditions as a bona-fide seller would require.(2) In determining the improved value of any land being premises occupied for trade, business, or manufacturing purposes, such value shall not include the value of any plant, machines, tools, or other appliances which are not fixed to the premises or which are only so fixed that they may be removed from the premises without structural damage thereto.
(1) The land value of land is the capital sum which the fee-simple of the land might be expected to realise if offered for sale on such reasonable terms and conditions as a bona-fide seller would require, assuming that the improvements, if any, thereon or appertaining thereto, other than land improvements, and made or acquired by the owner or the owner’s predecessor in title had not been made.(2) Notwithstanding anything in subsection (1), in determining the land value of any land it shall be assumed that:(a) the land may be used, or may continue to be used, for any purpose for which it was being used, or for which it could be used, at the date to which the valuation relates, and(b) such improvements may be continued or made on the land as may be required in order to enable the land to continue to be so used,but nothing in this subsection prevents regard being had, in determining that value, to any other purpose for which the land may be used on the assumption that the improvements, if any, other than land improvements, referred to in subsection (1) had not been made.(3) Notwithstanding anything in subsection (1), in determining the land value of any land, being land in relation to which, at the date to which the valuation relates, there was a water right:(a) the land value shall include the value of the right, and(b) it shall be assumed that the right shall continue to apply in relation to the land.(4) For the purpose of determining the value of a water right, the value of any water secured by, or referable to, that right is to be ignored.
(1) The assessed annual value of land is:(a) nine-tenths of the fair average annual value of the land, with the improvements (if any) thereon, or(b) $10,whichever is the greater.(2) In determining the assessed annual value of any land being premises occupied for trade, business, or manufacturing purposes such value shall not include the value of any plant, machines, tools, or other appliances which are not fixed to the premises or which are only so fixed that they may be removed from the premises without structural damage thereto.(3) In determining the assessed annual value of any land it shall be assumed that the land, with the improvements, if any, thereon is not subject to the provisions of the Landlord and Tenant (Amendment) Act 1948.
(1) The improved value of a stratum is the capital sum which the fee-simple of the stratum might be expected to realise if offered for sale on such reasonable terms and conditions as a bona-fide seller would require.(2) In determining the improved value of any stratum being premises occupied for trade, business, or manufacturing purposes, such value shall not include the value of any plant, machines, tools or other appliances which are not fixed to the premises or which are only so fixed that they may be removed from the premises without structural damage thereto.
(1) The land value of a stratum is the capital sum which the fee-simple of the stratum might be expected to realise if offered for sale on such reasonable terms and conditions as a bona-fide seller would require assuming:(a) that the improvements, if any, within the stratum and made or acquired by the owner or the owner’s predecessor in title had not been made: Provided that where the stratum is wholly or partly in an excavation it shall be assumed that the excavation of the stratum had been made,(b) that means of access to the stratum may be used, and may continue to be used, as they were being used, or could be used, on the date to which the valuation relates, and(c) that lands outside the stratum, including land of which the stratum forms part, are in the state and condition existing at the date to which the valuation relates, and, in particular, without limiting the generality of this assumption, that where the stratum consists partly of a building, structure, or work or is portion of a building, structure, or work, such building, structure, or work, to the extent that it is outside the stratum, had been made.(2) Notwithstanding anything in subsection (1), in determining the land value of a stratum it shall be assumed that:(a) the stratum may be used, or may continue to be used, for any purpose for which it was being used, or for which it could be used, at the date to which the valuation relates, and(b) such improvements may be continued or made in the stratum as may be required in order to enable the stratum to continue to be so used,but nothing in this subsection prevents regard being had, in determining that value, to any other purpose for which the stratum may be used on the assumptions set forth in subsection (1).
7C Assessed annual value of strata
(1) The assessed annual value of a stratum is:(a) nine-tenths of the fair average annual value of the stratum, with the improvements (if any) therein, or(b) $10,whichever is the greater.(2) In determining the assessed annual value of any stratum being premises occupied for trade, business, or manufacturing purposes such value shall not include the value of any plant, machines, tools, or other appliances which are not fixed to the premises or which are only so fixed that they may be removed from the premises without structural damage thereto.(3) In determining the assessed annual value of any stratum it shall be assumed that the stratum, with the improvements, if any, therein, is not subject to the provisions of the Landlord and Tenant (Amendment) Act 1948.
7D Valuer-General not required to determine certain valuations
(1) Subject to subsection (5), on and after 1 January 1973, the Valuer-General is not required:(a) to determine the improved value of any land,(b) to determine the assessed annual value of any land except where the Valuer-General is requested, by instrument in writing, to do so by a rating or taxing authority, or(c) to record in the Register of Land Values the nature of the improvements on any land.(2) Subsection (1) shall not operate so as to prevent the Valuer-General, if he or she decides to do so, from determining the assessed annual value of any land or from recording in the Register of Land Values the nature of the improvements on any land.(2A) The Valuer-General is not required, in relation to a rating or taxing authority:(a) to make any valuation, or to determine any allowance or apportionment factor, under this Act, or(b) to comply with any other provision of this Act or any other law with respect to such a valuation, allowance, apportionment factor or rating base factor,if it appears to the Valuer-General, at the time at which the valuation, allowance, apportionment factor or rating base factor would otherwise be made or determined, that the valuation, allowance, apportionment factor or rating base factor would not, at any time, be used for the purpose of any rate or tax which may be made by or payable to the authority.(3) The omission to include in the Register of Land Values or to give in a valuation list the assessed annual value of any land in respect of which a request is made pursuant to subsection (1) (b) by a rating or taxing authority or a valuation, allowance, apportionment factor or rating base factor to which subsection (2A) applies shall not affect or invalidate the Register of Land Values or the valuation list.(4) This section shall have effect notwithstanding any provision of this Act or of any other law.(5) Nothing in or done under this section shall affect the operation of section 19B.
(1) The Governor may appoint a Valuer-General, who shall have the general administration of this Act.(2) Schedule 1 has effect in respect of the Valuer-General.(3) Subject to this Act, the Valuer-General has and may exercise the functions conferred or imposed on the Valuer-General by or under this or any other Act or law.(4) The general role of the Valuer-General is:(a) to exercise functions with respect to the valuation of land in the State, and(b) to ensure the integrity of valuations under this Act, and(c) to be the custodian of the Register of Land Values.(5) The Valuer-General may delegate to any person any of the functions conferred or imposed on the Valuer-General by or under this or any other Act or law, other than this power of delegation.
(1) The functions of the Valuer-General include the following:(a) to establish and maintain the Register of Land Values, and for this purpose to maintain such databases as the Valuer-General thinks appropriate,(b) to enter valuations on the Register of Land Values on the basis of valuation recommendations made under this Act,(c) to enter into, manage and monitor valuation service contracts,(d) to make valuations of land as required by or under this or any other Act,(e) to deal with objections and appeals against valuations under this Act.(2) The Valuer-General may, on behalf of the Crown, enter into contracts in connection with the exercise of the functions of the Valuer-General. Nothing in this subsection affects any other power to enter into contracts.
10 Staff of Valuer-General’s Office
Such staff as may be necessary to assist the Valuer-General in exercising the functions of the Valuer-General may be employed under the Public Sector Management Act 1988.
11 Disclosure and misuse of certain information
(1) A person shall not disclose any information obtained in connection with the administration or execution of this Act unless that disclosure is made:(a) with the consent of the person from whom the information was obtained,(b) in connection with the administration or execution of this Act,(c) for the purposes of any legal proceedings arising out of this Act or of any report of any such proceedings,(d) in accordance with a requirement imposed under the Ombudsman Act 1974, or(e) with other lawful excuse.(2) A person acting in the administration or execution of this Act shall not use, either directly or indirectly, information acquired by the person in that capacity, being information that is not generally known but if generally known might reasonably be expected to affect materially the market value or price of any land for the purpose of gaining either directly or indirectly any personal advantage.(3) The following persons, namely:(a) contract valuers,(b) directors of corporations that are contract valuers,(c) officers, employees and agents of contract valuers,are, for the purposes of this section, taken to be involved in the administration or execution of this Act. Accordingly, they are persons to whom subsections (1) and (2) apply.Maximum penalty: 20 penalty units.
(1) Each local government area is a valuation district for the purposes of this Act.(2) Whenever there is any change in the boundaries of a local government area, the same change is taken to have been made in the boundaries of the valuation district that corresponds to that area.
That portion of the Western Division which is not incorporated as local government areas shall also be a valuation district, but may be divided by the Governor into two or more such districts. The Governor shall notify any such division in the Gazette, and may rescind or alter any such division.