14A Valuer-General to ascertain land values
(1) The land value of each parcel of land in New South Wales, other than:(a) lands of the Crown, or(b) land that is within the Western Division and is not within the area of a rating or taxing authority,is to be ascertained each year.(2) The Valuer-General may at any time value lands of the Crown, either on his or her own initiative or on the application of:(a) a rating or taxing authority, or(b) the public authority by or on whose behalf the land is held.(3) The Valuer-General may at any time value land within the Western Division, either on his or her own initiative or on the application of:(a) a rating or taxing authority, or(b) the Western Lands Commissioner.(4) The Valuer-General may separately value different parts of the same parcel of land, in which case this Act applies to each such part as if it were a separate parcel of land.(5) Any land value ascertained under this Act is to be entered in the Register of Land Values.(6) The power to ascertain a land value includes the power to reascertain that land value, and references in this Part to the ascertainment of land value are taken to include references to the reascertainment of land value.
14B Valuations to be made as at 1 July in current valuing year
(1) Land that is valued for the purposes of a general valuation is to be valued as at 1 July in the valuing year in which the valuation takes place.(2) A land value for any year commencing 1 July may be ascertained for a parcel of land even if it did not exist, as at 1 July in that year, in the form in which it exists when its value is ascertained.(3) If any part of the parcel was, as at 1 July in that year, included in another parcel of land for which a value as at that date has been ascertained, the Valuer-General is to reascertain the value of the residue of that other parcel.
Division 2 How land is to be valued
14C Valuation of land in the Western Division
(1) In making a valuation for use by a rating or taxing authority of land in the Western Division, the Valuer-General is to assume:(a) if the land is freehold land, that the land is, as freehold land, subject to such restrictions on the use and disposition of the land as would be applicable if the land were held under and in accordance with a lease under the Western Lands Act 1901 that authorised the use to which the land was put as at the date to which the valuation of the land relates, and(b) if the land is not freehold land and is held under a lease or other tenure under the Western Lands Act 1901, or any other Act, that the land is freehold land and that it is, as freehold land, subject to such restrictions on the use and disposition of the land as are applicable to the land by reason of its being the subject of the lease or other tenure.(2) The restrictions referred to in subsection (1) are to be assumed to apply to land at the date to which the valuation of the land relates.
14D Protected archaeological areas, wildlife districts, wildlife refuges and game reserves
(1) On receipt of a copy of an order or revocation made under section 65 of the National Parks and Wildlife Act 1974, or a proclamation made under section 67, 68 or 69 of that Act, or a conservation agreement under Division 7 of Part 4 of that Act, the Valuer-General is to make a valuation of the land affected by the order, revocation or proclamation.(2) Despite any other provision of this Act, the Valuer-General must assume, in making a valuation for use by a rating or taxing authority of land, the whole or part of which comprises:(a) a protected archaeological area within the meaning of the National Parks and Wildlife Act 1974, that the land so comprised may be used only for the purposes of such a protected archaeological area as at the date to which the valuation relates, or(b) a wildlife district within the meaning of that Act, that the land so comprised may be used only for the purposes of such a wildlife district as at the date to which the valuation relates, or(c) a wildlife refuge within the meaning of that Act, that the land so comprised may be used only for the purposes of such a wildlife refuge as at the date to which the valuation relates, or(d) a game reserve within the meaning of that Act, that the land so comprised may be used only for the purposes of such a game reserve as at the date to which the valuation relates.
14E Community schemes, neighbourhood schemes and certain strata schemes
(1) Land that is association property is not to be separately valued unless the Valuer-General has been informed by:(a) the local council, or(b) the Chief Commissioner for Land Tax, or(c) a prescribed person,that the land is used for commercial purposes.(2) In valuing:(a) a community development lot or a precinct development lot, or(b) a neighbourhood lot or strata parcel that is part of a community scheme (whether or not it is also part of a precinct scheme),the Valuer-General is to take into account any benefits and disadvantages applicable to the lot or parcel because of its special status as part of the community scheme and, except in the case of a community development lot, as part of a subsidiary scheme or schemes.(3) In valuing a neighbourhood lot that is not part of a community scheme the Valuer-General is to take into account any benefits and disadvantages applicable to the lot as part of the neighbourhood scheme.(4) In valuing a lot:(a) in a scheme referred to in subsection (2), the Valuer-General is to take into account the value to the proprietor of the lot of the interest attributable to the lot in community property, precinct property or neighbourhood property that is not used for commercial purposes,(b) in a neighbourhood scheme referred to in subsection (3), the Valuer-General is to take into account the value to the proprietor of the lot of the interest attributable to the lot in neighbourhood property that is not used for commercial purposes.(5) Expressions used in this section have the same meanings as they have in the Community Land Development Act 1989.
14F Valuation of mines and minerals
(1) If a mine is situated partly in one area and partly in another, the mine is to be valued as a whole, and the land value, improved value and assessed annual value are to be apportioned between the areas as the Valuer-General may direct.(2) If any part of a mine is under the sea or under the tidal waters of an estuary or harbour, the part is to be valued with and as part of the mine, even though the overlying land and water are not within the boundaries of any area.(3) If any part of a mine is separately occupied by a person for a purpose other than mining, the part is taken to be distinct from the mine, and is to be valued and rated accordingly.(4) To the extent to which the presence of coal in any land within a colliery holding (within the meaning of the Mining Act 1992) increases the land value of that land, the amount of the increase is to be separately recorded in the Register of Land Values in relation to that land.(5) Objection may be made under Part 3 against any apportionment referred to in subsection (1) or the amount of any increase referred to in subsection (4).
14G Valuation subject to heritage restrictions under EPI
(1) Land that is heritage restricted on the date by reference to which its land value is to be determined is to have its land value determined on the basis of the following assumptions:(a) that the land may be used only for the purpose, if any, for which it was used when the value is determined,(b) that all improvements on that land when the value is determined may be continued and maintained in order that the use of that land as referred to in paragraph (a) may be continued,(c) that no improvements, other than those referred to in paragraph (b), may be made to or on that land.(2) Land is heritage restricted as at a particular date if the Valuer-General has determined that it would be reasonable to make the assumptions referred to in subsection (1) in respect of the land as at that date because of any provision of a planning instrument concerned with the heritage significance or heritage value of the land or any building, work or other thing on or in the land.(3) The Valuer-General may, and on the application of the owner of land must, make a determination as to whether a particular parcel of land is heritage restricted.(4) An application under subsection (3) is to be in the form required by the Valuer-General and accompanied by such supporting information as the Valuer-General may request.(5) The Valuer-General is not to determine that land is heritage restricted as at a particular date if the land is the subject of a listing on the State Heritage Register under the Heritage Act 1977 as at that date.Note. Division 6 of Part 6 of the Heritage Act 1977 deals with heritage valuations. In certain circumstances the Valuer-General is required to make a heritage valuation of land that is listed on the State Heritage Register under that Act.
14H Valuing rent-controlled land
(1) Land that is rent-protected is to have its land value determined taking into account any restriction imposed by the Landlord and Tenant (Amendment) Act 1948 on the rent at which any premises or part of premises on the land may be let.(2) Land is rent-protected if the Valuer-General has determined that a fair rent is applicable to any premises or part of premises on the land under the Landlord and Tenant (Amendment) Act 1948.(3) The Valuer-General may, and on the application of the owner of land must, make a determination as to whether a particular parcel of land is rent-protected.(4) An application under subsection (3) is to be in the form required by the Valuer-General and accompanied by such supporting information as the Valuer-General may request.
14I Valuing Crown lease restricted land
(1) Land that is Crown lease restricted is to have its land value determined taking into account the restrictions on the disposition or manner of use that apply to the land by reason of its being the subject of the lease concerned.(2) Land is Crown lease restricted if it is subject to a lease referred to in section 58F.
(1) In determining the land value of land, there is to be deducted the amount of any allowance or allowances ascertained under Divisions 3 (Allowances for profitable expenditure) and 4 (Allowances for subdivision).(2) If more than one provision of this Division is applicable to the determination of land value in a particular case, the applicable provisions apply cumulatively.
14K Assumption as to physical condition of land
(1) For the purpose of valuing any land, it is to be assumed:(a) that the physical condition of the land, and of any other land, and(b) that the manner in which any other land may be used,were the same on 1 July of the valuing year in respect of which the land is being valued as they were on the date on which the valuation is made.(2) For the purpose of ascertaining any allowance or apportionment factor for any land, it is to be assumed:(a) that the physical condition of the land, and of any other land, and(b) that the manner in which any other land may be used,were the same on 1 July of the valuing year in respect of which the allowance or apportionment factor is being ascertained as they were on the date on which the land became eligible to have an allowance or apportionment factor ascertained for it.
Division 3 Allowances for profitable expenditure
14L Expenditure for which allowance is to be made
(1) For the purpose of ascertaining the land value of any land, the Valuer-General is to ascertain a reasonable allowance for profitable expenditure by the owner, occupier or lessee in respect of:(a) any effective land improvements on or appertaining to the land, and(b) any visible and effective improvements which, although not on the land, have been constructed:(i) for the purpose of supplying water to the land, or(ii) for the purpose of draining the land, protecting the land from inundation or making some other provision for the more beneficial use of the land.(2) In the case of a stratum, the Valuer-General is also to ascertain a reasonable allowance for profitable expenditure by the owner or occupier on any visible and effective improvements which, although not in the stratum, have been constructed exclusively for the benefit of the stratum.(3) An allowance for profitable expenditure is to be calculated on the assumption that:(a) the allowance is being calculated at the date by reference to which the land value is being determined, and(b) any improvements that have been taken into account for the purpose of ascertaining the land value of the land were in existence at the date referred to in paragraph (a).(4) An allowance for profitable expenditure is to be entered in the Register of Land Values in respect of any land value to which it relates.
14M No allowance in certain cases
(1) No allowance is to be ascertained under this Division if:(a) the owner of the land was not the owner of the land when the profitable expenditure was incurred, or(b) the profitable expenditure was incurred by an occupier or lessee of the land, and the occupancy or lease has been transferred or surrendered or has expired since that expenditure was incurred, or(c) in the case of land zoned or otherwise designated for use for any purpose (other than rural or non-urban purposes) under a planning instrument, any building or structure has been erected or any works have been carried out on the land, or(d) the profitable expenditure was incurred more than 15 years before the date by reference to which the land value is being determined.(2) Subsection (1) (c) does not apply to an allowance in respect of a stratum.
14N Allowance not to exceed cost of improvements
The amount of an allowance for profitable expenditure is not to exceed the cost of the improvements determined as at the date by reference to which the land value is being determined.
14O No allowance for expenditure by the Crown
If land has been leased by the Crown or a statutory body, no allowance is to be ascertained under this Division for expenditure incurred by the Crown or body, except to the extent to which the Crown or body has been reimbursed in respect of the expenditure by the lessee (otherwise than by payment of rent, rates or taxes).
14P Time at which allowance is to be calculated
An allowance for profitable expenditure is to be ascertained in relation to a rating or taxing authority:(a) as at the 1 July by reference to which the land was valued for the purposes of the valuation list for that authority current at the time the land became eligible for the allowance, and(b) as at the 1 July by reference to which the land has been valued for the purposes of any subsequent valuation list for that authority.
14Q Apportionment of joint expenditure
(1) This section applies to the calculation of allowances for profitable expenditure for improvements constructed on or for the benefit of a number of parcels of land, where the profitable expenditure has (by agreement or otherwise) been apportioned between the various owners of the land.(2) The proportion of the total profitable expenditure on any such improvements to be allowed in relation to any one parcel of land is to be the same as the proportion of the total cost of those improvements that are paid or payable by the owner of that parcel.
14R Allowance can be objected against
(1) An objection under Part 3 may be made against a decision of the Valuer-General:(a) to ascertain an allowance for profitable expenditure in respect of any land, or(b) not to ascertain an allowance for profitable expenditure in respect of any land, or(c) as to the amount of an allowance for profitable expenditure in respect of any land,in the same way as an objection may be made under that Part against a decision of the Valuer-General as to the valuation of any land.(2) An objection referred to in subsection (1) may be made on any ground that is relevant to the decision concerned.
Division 4 Allowances for subdivision
In this Division, subdivider, in relation to a lot in a deposited plan, means the person who, immediately before the registration of the plan, owned all the land comprising the lots in the plan.
14T Lots which qualify for subdivision allowance
(1) A lot in a deposited plan qualifies for an allowance for subdivision if, as at the date by reference to which the allowance is ascertained, the lot is owned by the subdivider.(2) If a lot qualifies for an allowance for subdivision, the Valuer-General is to ascertain the allowance in respect of that lot in accordance with this Division.(3) An allowance for subdivision (including a nil allowance) is to be entered in the Register of Land Values in respect of any land value to which it relates.
14U How subdivision allowance is ascertained
(1) The amount of the allowance for subdivision in respect of a lot in a deposited plan is the proportionate amount of the discount from sale price of all lots in that plan that in the opinion of the Valuer-General would be applicable to the lot.(2) The discount from sale price, in relation to lots in a deposited plan, means the amount (if any) that in the opinion of the Valuer-General is the difference between:(a) the total of the land values of the lots had they been sold separately, and(b) the total of the land values of the lots had they been sold to one person.(3) An allowance for subdivision is to be ascertained in relation to a rating or taxing authority:(a) as at the 1 July by reference to which the land was valued for the purposes of the valuation list for that authority current at the time the land became eligible for the allowance, and(b) as at the 1 July by reference to which the land has been valued for the purposes of any subsequent valuation list for that authority.
14V Exclusion of subdivision allowances in certain circumstances
(1) For the purposes of the Land Tax Management Act 1956, the land value of a parcel of land is taken not to include an allowance for subdivision in respect of any land tax year:(a) if any building has been erected on the land, or any works have been carried out on the land, since the deposited plan was registered, or(b) if, as at 31 December before the beginning of that year, more than 3 years have passed since the deposited plan was registered,and land tax under that Act is to be assessed and levied accordingly.(2) For the purposes of the Local Government Act 1993, the land value of a parcel of land is taken not to include an allowance for subdivision in respect of any rating year:(a) if any building has been erected on the land, or any works have been carried out on the land, since the deposited plan was registered, or(b) if, as at 30 June before the beginning of that year, more than 3 years have passed since the deposited plan was registered,and rates and charges under that Act are to be assessed and levied accordingly.
14W Allowance can be objected against
(1) An objection under Part 3 may be made against a decision of the Valuer-General:(a) to ascertain an allowance for subdivision in respect of any land, or(b) not to ascertain an allowance for subdivision in respect of any land, or(c) as to the amount of an allowance for subdivision in respect of any land,in the same way as an objection may be made under that Part against a decision of the Valuer-General as to the valuation of any land.(2) An objection referred to in subsection (1) may be made on any ground that is relevant to the decision concerned.
Division 5 Apportionment factors for mixed development land
14X Owner may apply for apportionment factor for mixed development land
(1) The Valuer-General may ascertain an apportionment factor for the land value of mixed development land, either on his or her own initiative or on the application of the owner of the land or of a rating or taxing authority.(2) An apportionment factor ascertained by the Valuer-General under this Division is to be entered by the Valuer-General in the Register of Land Values in respect of the land value to which it relates.
14Y How apportionment factor is determined
(1) The apportionment factor is the proportion (expressed as a percentage) that the rental value of the part of that land that is non-residential land bears to the rental value of the mixed development land as a whole.(2) Rental values are to be ascertained in relation to a rating or taxing authority:(a) as at the 1 July by reference to which the land was valued for the purposes of the valuation list for that authority current at the time the land became mixed development land, and(b) as at the 1 July by reference to which the land has been valued for the purposes of any subsequent valuation list for that authority.
14Z Apportionment factors can be objected against
(1) An objection under Part 3 may be made against a decision of the Valuer-General:(a) to ascertain an apportionment factor in respect of any land, or(b) not to ascertain an apportionment factor in respect of any land, or(c) as to the amount of an apportionment factor in respect of any land,in the same way as an objection may be made under that Part against a decision of the Valuer-General as to the valuation of any land.(2) An objection referred to in subsection (1) may be made on any ground that is relevant to the decision concerned.
14AA Apportionment factor to be reascertained in certain cases
If the land value of land in respect of which an apportionment factor has been ascertained is altered (whether as the result of being reascertained or on objection or appeal or for the correction of a clerical error or misdescription), the Valuer-General must reascertain an apportionment factor for that land value.
(1) For the purposes of this Division:mixed development land means a parcel of land occupied or used solely as the site of one or more buildings comprising:
(a) one, or more than one, flat, and(b) one, or more than one, office.non-residential land means:
(a) a parcel of land that is not residential land or mixed development land, or(b) a strata lot that is not residential land, or(c) a parcel of land occupied or used (whether wholly or partly) as the site of an inn, or(d) a stratum separately valued under this Act that is not a stratum referred to in paragraph (g) of the definition of residential land.residential land means:
(a) a parcel of land occupied or used solely as the site of one single dwelling, or(b) a parcel of land (not exceeding 2.428 hectares in area) occupied or used solely as the site of one single dwelling and for primary production, or(c) a parcel of land occupied or used solely as the site of one building comprising two or more flats, or(d) a parcel of land occupied or used solely as the site of a boarding house or lodging house, or(e) a strata lot occupied or used, or if not occupied or used so constructed, designed or adapted as to be capable of being occupied or used, as a separate dwelling, or(f) a strata lot designed and intended for use in conjunction with a strata lot referred to in paragraph (e) for the purpose of accommodating one, or more than one, motor vehicle, or(g) a stratum separately valued under this Act that is occupied or used, or if not occupied or used so constructed, designed or adapted as to be capable of being occupied or used, as a separate dwelling, but does not include a parcel of land occupied or used solely as the site of a hotel, motel, guest-house, backpacker hostel, nursing home or other form of residential accommodation prescribed under section 516 (1) (a) of the Local Government Act 1993.(2) A parcel of land occupied or used as the site of one or more buildings comprising one, or more than one, office is not mixed development land by reason only that it comprises (in addition) one, or more than one, flat, if the flat is, or the flats are, intended for use for the purpose of accommodating a person or persons responsible for the security or maintenance of the building or buildings.(3) For the purposes of the definition of mixed development land in subsection (1), a parcel of land does not cease to be occupied or used solely as the site of one or more buildings comprising one, or more than one, flat and one, or more than one, office.(4) For the purposes of the definition of residential land in subsection (1), a parcel of land does not cease to be occupied or used solely as the site of one single dwelling, one or more buildings comprising two or more flats, a boarding house or a lodging house by reason of there being on the parcel of land any building or improvement that is occupied or used for a purpose ancillary to the single dwelling, building or buildings, boarding house or lodging house, as the case may be.(5) For the purposes of paragraph (b) of the definition of residential land in subsection (1), land is used for primary production if it is used primarily for:(a) the cultivation of the land for the purpose of selling the produce of the cultivation, or(b) the maintenance of animals or poultry on the land for the purpose of selling them or their natural increase or bodily produce, or(c) the keeping of bees on the land for the purpose of selling their honey.(6) The reference in this section to a parcel of land is a reference to a parcel of land required to be separately valued, or to land included in one valuation, pursuant to this Act.(7) In this section:flat means a room or a suite of rooms:
(a) occupied or used as a separate dwelling, or(b) so constructed, designed or adapted as to be capable of being occupied or used as a separate dwelling,but does not include a strata lot or a dwelling, or a portion of a building, under company title that is rated in accordance with section 547 of the Local Government Act 1993.inn has the same meaning as it has in the Innkeepers Act 1968.
office means a room or a suite of rooms:
(a) separately occupied or used for a commercial, industrial or professional purpose, or(b) so constructed, designed or adapted as to be capable of being separately occupied or used for a commercial, industrial or professional purpose,but does not include a dwelling, or a portion of a building, under company title that is rated in accordance with section 547 of the Local Government Act 1993.single dwelling means a house:
(a) occupied or used as a separate dwelling, or(b) so constructed, designed or adapted as to be capable of being occupied or used as a separate dwelling,but does not include a lot in a strata plan or a property commonly known as a shop and dwelling.strata lot means a lot as defined in section 5 (1) of the Strata Schemes (Freehold Development) Act 1973 or section 4 (1) of the Strata Schemes (Leasehold Development) Act 1986.
Division 5A Apportionment factors for mixed use land
14BBA Owner may apply for apportionment factor for mixed use land
(1) The Valuer-General may ascertain an apportionment factor for the land value of mixed use land, either on his or her own initiative or on the application of the owner of the land or of a rating or taxing authority.(2) An apportionment factor ascertained by the Valuer-General under this Division is to be entered by the Valuer-General in the Register of Land Values in respect of the land value to which it relates.
14BBB How apportionment factor is determined
(1) The apportionment factor is the proportion (expressed as a percentage) that the rental value of the part of that land that is occupied or used for non-residential purposes bears to the rental value of the mixed use land as a whole.(2) Rental values are to be ascertained in relation to a rating or taxing authority:(a) as at the 1 July by reference to which the land was valued for the purposes of the valuation list for that authority current at the time the land became mixed use land, and(b) as at the 1 July by reference to which the land has been valued for the purposes of any subsequent valuation list for that authority.
14BBC Apportionment factors can be objected against
(1) An objection under Part 3 may be made against a decision of the Valuer-General:(a) to ascertain an apportionment factor in respect of any land, or(b) not to ascertain an apportionment factor in respect of any land, or(c) as to the amount of an apportionment factor in respect of any land,in the same way as an objection may be made under that Part against a decision of the Valuer-General as to the valuation of any land.(2) An objection referred to in subsection (1) may be made on any ground that is relevant to the decision concerned.
14BBD Apportionment factor to be reascertained in certain cases
If the land value of land in respect of which an apportionment factor has been ascertained is altered (whether as the result of being reascertained or on objection or appeal or for the correction of a clerical error or misdescription), the Valuer-General must reascertain an apportionment factor for that land value.
(1) For the purposes of this Division, mixed use land means a parcel of land (other than mixed development land within the meaning of Division 5) that:(a) is the site of a residence occupied or used for residential purposes, and(b) is also used for non-residential purposes.(2) A residence is one or more buildings comprising:(a) one, or more than one, flat, or(b) one single dwelling.(3) For the purpose of this Division, land is occupied or used for a non-residential purpose if it is occupied or used for any purpose that is not ancillary to the use and occupation of the residence for residential purposes, such as a commercial, industrial or professional purpose.(4) Land occupied or used for non-residential purposes is not mixed use land by reason only that it is the site of a residence intended for use for the purpose of accommodating a person or persons responsible for the security or maintenance of the building or buildings.(5) The reference in this section to a parcel of land is a reference to a parcel of land required to be separately valued, or to land included in one valuation, pursuant to this Act.(6) For the purpose of applying this section in respect of land on which there is one single dwelling, the land does not cease to be regarded as land on which there is one single dwelling merely because of the use or occupation of any building on the land, or any part of a building, for the purpose of another residential occupancy, if the use of the land for the purpose of that other residential occupancy could be disregarded as an excluded residential occupancy under Schedule 1A to the Land Tax Management Act 1956 if the principal place of residence exemption were to apply in respect of the land (whether or not the principal place of residence exemption in fact applies in respect of the land).(7) In this section:flat means a room or a suite of rooms:
(a) occupied or used as a separate dwelling, or(b) so constructed, designed or adapted as to be capable of being occupied or used as a separate dwelling,but does not include a single dwelling, a strata lot or a dwelling, or a portion of a building, under company title that is rated in accordance with section 547 of the Local Government Act 1993.single dwelling means a house:
(a) occupied or used as a separate dwelling, or(b) so constructed, designed or adapted as to be capable of being occupied or used as a separate dwelling,but does not include a strata lot or a property commonly known as a shop and dwelling.strata lot means a lot as defined in section 5 (1) of the Strata Schemes (Freehold Development) Act 1973 or section 4 (1) of the Strata Schemes (Leasehold Development) Act 1986.
Division 6 Register of land values
(1) The Valuer-General is to keep a Register of Land Values in such form as the Valuer-General thinks fit.(2) The Register is to contain such of the following kinds of information in relation to land as is within the knowledge of the Valuer-General:(a) information as to the ownership of the land,(b) information as to the occupation of the land,(c) information as to the value of the land,(d) information as to the title of the land,(e) information as to the location or description of the land,(f) information as to the area of the land,(g) such other kinds of information as is permitted or required by this Act or the regulations to be entered in the Register.(3) An entry in the Register as to a land value, allowance or apportionment factor ascertained under this Part is conclusive evidence of the ascertaining of the value, allowance or factor on the date shown in the entry.
14DD Alteration of the Register
(1) The Valuer-General is to make such alterations to the Register of Land Values as may be necessary for the following purposes:(a) to give effect to any reascertainment of a land value, allowance or apportionment factor,(b) to give effect to any decision on an objection or appeal under this Act,(c) to correct any clerical error or misdescription.(2) If:(a) any such alteration affects a land value, allowance or apportionment factor, and(b) under any other Act, any amount is payable by reference to that land value, allowance or apportionment factor,any overpayment is refundable, and any underpayment recoverable, under that Act.
14EE Certificates of land value
(1) The Valuer-General may issue a certificate to any person certifying details of an entry in the Register of Land Values.(2) The Valuer-General may determine:(a) the means by which a certificate may be issued, including electronically, and(b) the form of a certificate, including as a document or in an electronic form or a form that may be produced from an electronic message.(3) A certificate under this section is conclusive evidence, as at the date specified in the certificate, that the details in the Register of Land Values in relation to a particular matter are as set out in the certificate.(4) The Valuer-General may determine:(a) the means by which an application for a certificate may be made, and(b) the form of an application, and(c) the fee to be paid for a certificate, and(d) the means by which the fee may be paid.