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This is a Bill, not an Act. For current law, see the Acts databases.
Queensland
VALUATION OF LAND
AMENDMENT BILL 2000
Queensland
VALUATION OF LAND AMENDMENT
BILL 2000
TABLE OF PROVISIONS
Section Page
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
3 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
4 Amendment of s 2 (Definitions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Amendment of s 17 (Exclusive use for single dwelling house or
farming) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
6 Omission of ss 18 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Amendment of s 20 (Chief executive to fix date of other
valuations etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
8 Amendment of s 21 (Omissions from valuations) . . . . . . . . . . . . . . . . . . . . . 6
9 Amendment of s 23 (Chief executive may value stratum) . . . . . . . . . . . . . 6
10 Insertion of new ss 26B and 26C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
26B Valuation of land within approved scheme--Integrated
Resort Development Act 1987 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
26C Valuation of land within site--Sanctuary Cove Resort Act 1985 . . 8
11 Omission of s 27 (Valuations at periodic intervals) . . . . . . . . . . . . . . . . . . . 8
12 Amendment of s 28 (Alteration of valuation in force or to come
into force) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
13 Amendment of s 30 (Valuation may be made if land becomes
taxable or rateable) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
14 Amendment of s 31 (Valuation on area change) . . . . . . . . . . . . . . . . . . . . . 9
15 Amendment of s 32 (Valuation on inclusion of land in an area) . . . . . . . . . 9
16 Amendment of s 35 (Separate valuation) . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
17 Replacement of s 37 (Chief executive to make annual valuation) . . . . . . . 9
37 Chief executive to make annual valuation . . . . . . . . . . . . . . . . . . . . 10
2
Valuation of Land Amendment
18 Amendment of s 39 (Effect of failure to make annual valuation) . . . . . . . . 11
19 Amendment of s 41A (Notice to individual owners about annual
valuation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
20 Amendment of s 42 (Owner may object) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
21 Insertion of new ss 43A-43C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
43A Conference about objection to valuation . . . . . . . . . . . . . . . . . . . . . . 12
43B Chairperson of conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
43C Effect on objection of change in valuation . . . . . . . . . . . . . . . . . . . . 13
22 Amendment of s 44 (Late objection) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
23 Amendment of s 47 (Valuation rolls--particulars and form) . . . . . . . . . . . . 13
24 Replacement of pt 6 hdg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
25 Amendment of s 50 (Notice of valuation) . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
26 Amendment of s 54 (Notice to objector) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
27 Insertion of new pt hdg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
28 Insertion of new s 54A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
54A Application of pt 6A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
29 Amendment of s 57 (Late filing) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
30 Omission of s 71 (Objection by local government to valuation) . . . . . . . . . 16
31 Amendment of s 73 (Supply of copies of valuation roll by chief
executive) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
32 Insertion of new s 81A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
81A Requisitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
33 Omission of pt 9 (Validation, transitional, savings etc.) . . . . . . . . . . . . . . . 17
SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . 18
MINOR AMENDMENTS
2000
A BILL
FOR
An Act to amend the Valuation of Land Act 1944
s1 4 s5
Valuation of Land Amendment
The Parliament of Queensland enacts-- 1
title 2
Short
Clause 1. This Act may be cited as the Valuation of Land Amendment Act 2000. 3
4
Commencement
Clause 2. This Act commences on a day to be fixed by proclamation. 5
amended 6
Act
Clause 3. This Act amends the Valuation of Land Act 1944. 7
of s 2 (Definitions) 8
Amendment
Clause 4. Section 2, definition "general valuation"-- 9
omit. 10
of s 17 (Exclusive use for single dwelling house or 11
Amendment
farming) 12
Clause 5.(1) Section 17(2), definition "a single dwelling house"-- 13
omit. 14
(2) Section 17(2)-- 15
insert-- 16
` "farm improvements" includes appropriate sheds, other structures, 17
facilities, farm plant and land development for the particular farming 18
business but does not include a dwelling or car accommodation. 19
"single dwelling house" means-- 20
(a) a dwelling used solely for habitation by a single household; or 21
(b) a dwelling used solely for habitation by a single household-- 22
(i) part of which is used or for use as a furnished room or 23
s5 5 s5
Valuation of Land Amendment
furnished rooms; or 1
(ii) with a single self-contained flat; or 2
(c) a building consisting of 2 flats used solely for habitation; or 3
(d) a building consisting of 2 self-contained units, known as a 4
`duplex', and used solely for habitation.'. 5
(3) Section 17(2), definition "farming", paragraph (c)-- 6
omit, insert-- 7
`(c) has a substantial commercial purpose or character by-- 8
(i) having an average gross annual return, calculated over a 9
3 year period, of at least $5 000; or 10
(ii) if the business is the establishment and harvesting of native 11
or non-native forests--having an average anticipated gross 12
annual return, calculated over the period from establishment 13
to harvesting, that is usual for the particular species of tree, 14
of at least $5 000; or 15
(iii) if the business is the maintenance and harvesting of native 16
forests--having an average anticipated gross annual return, 17
calculated over the period from the start of maintenance to 18
harvesting of the particular species of tree, of at least $5 000; 19
or 20
(iv) having-- 21
(A) a minimum value of farm improvements or plantings 22
of forest or orchard trees of $50 000; and 23
(B) the appearance of being maintained for farming or 24
expenditure on crops, forest trees, maintenance of farm 25
improvements, livestock or orchard trees.'. 26
(4) Section 17-- 27
insert-- 28
`(3) For subsection (1), land is not exclusively used for purposes of a 29
single dwelling house or farming if-- 30
(a) the land is divided into individual lots; and 31
s6 6 s9
Valuation of Land Amendment
(b) there is evidence, including advertising or actual sales, of intention 1
to sell the individual lots.'. 2
of ss 18 and 19 3
Omission
Clause 6. Sections 18 and 19-- 4
omit. 5
of s 20 (Chief executive to fix date of other valuations 6
Amendment
etc.) 7
Clause 7. Section 20(a)-- 8
omit. 9
of s 21 (Omissions from valuations) 10
Amendment
Clause 8.(1) Section 21(1), `a general valuation or'-- 11
omit. 12
(2) Section 21(2), from `in the area'-- 13
omit, insert-- 14
`in the area under part 4. 15
`(2A) Part 6 applies to the notice of valuation and an objection to the 16
valuation and part 6A applies to an appeal against the valuation.'. 17
(3) Section 21(3), `general valuation or, as the case may be,'-- 18
omit. 19
of s 23 (Chief executive may value stratum) 20
Amendment
Clause 9.(1) Section 23, heading-- 21
omit, insert-- 22
`Chief executive may value stratum or volumetric lot'. 23
(2) Section 23(1) to (4), after `stratum'-- 24
insert-- 25
s 10 7 s 10
Valuation of Land Amendment
`or volumetric lot'. 1
(3) Section 23(5)-- 2
insert-- 3
` "volumetric format plan of subdivision" means a volumetric format 4
plan of survey for dividing 1 or more lots. 5
"volumetric format plan of survey" means a plan that defines land using 6
3 dimensionally located points to identify the position, shape and 7
dimensions of each bounding surface. 8
"volumetric lot" means a lot on a volumetric format plan of subdivision 9
rateable or taxable under any Act.'. 10
of new ss 26B and 26C 11
Insertion
Clause 10. After section 26A-- 12
insert-- 13
of land within approved scheme--Integrated Resort 14
`Valuation
Development Act 1987 15
`26B.(1) The chief executive may value the land comprising the 16
following parts within the site of an approved scheme as if each part were a 17
single lot-- 18
(a) the lots on a building unit plan; 19
(b) the lots on a group titles plan; 20
(c) the lots within a precinct; 21
(d) the lot or lots comprising a primary or secondary thoroughfare; 22
(e) a future development area. 23
`(2) For deciding the unimproved value of land within the site of an 24
approved scheme, any land that is or may be inundated by water or subject 25
to tidal influence must be valued as if the land were not, and never had been, 26
inundated by water or subject to tidal influence. 27
`(3) A reference in this section to the site, an approved scheme, a building 28
unit plan, a group titles plan, a precinct, a primary or secondary 29
s 11 8 s 12
Valuation of Land Amendment
thoroughfare or a future development area is a reference to those matters 1
under the Integrated Resort Development Act 1987. 2
of land within site--Sanctuary Cove Resort Act 1985 3
`Valuation
`26C.(1) The chief executive may value the land comprising the 4
following parts of the site as if each part were a single lot-- 5
(a) the lots on a building unit plan; 6
(b) the lots on a group titles plan; 7
(c) the lot or lots comprising a primary or secondary thoroughfare; 8
(d) the lot or lots within a zone. 9
`(2) Subsection (3) applies if land within the site or the adjacent site is or 10
may be inundated by water or subject to tidal influence. 11
`(3) For deciding the unimproved value of the land within the site, the 12
land must be valued as if the land within the site or the adjacent site were 13
not, and never had been, inundated by water or subject to tidal influence. 14
`(4) A reference in this section to the site, a building unit plan, a group 15
titles plan, a primary or secondary thoroughfare or a zone is a reference to 16
those matters under the Sanctuary Cove Resort Act 1985.'. 17
of s 27 (Valuations at periodic intervals) 18
Omission
Clause 11. Section 27-- 19
omit. 20
of s 28 (Alteration of valuation in force or to come into 21
Amendment
force) 22
Clause 12.(1) Section 28(1), `any general valuation or'-- 23
omit, insert-- 24
`any'. 25
(2) Section 28(1), `a general valuation or'-- 26
omit. 27
s 13 9 s 17
Valuation of Land Amendment
(3) Section 28(1), `or a notice of valuation under part 6,'-- 1
omit. 2
of s 30 (Valuation may be made if land becomes taxable 3
Amendment
or rateable) 4
Clause 13. Section 30, `general valuation or'-- 5
omit. 6
of s 31 (Valuation on area change) 7
Amendment
Clause 14. Section 31, from `(whether' to `valuation)'-- 8
omit. 9
of s 32 (Valuation on inclusion of land in an area) 10
Amendment
Clause 15. Section 32(1), `section 18 or'-- 11
omit. 12
of s 35 (Separate valuation) 13
Amendment
Clause 16.(1) Section 35(1)(c)-- 14
insert-- 15
`(v) is being valued for land tax purposes;'. 16
(2) Section 35(1)(c), `or the part that is valued for rental purposes,'-- 17
omit, insert-- 18
`or the part that is valued for land tax or rental purposes,'. 19
of s 37 (Chief executive to make annual valuation) 20
Replacement
Clause 17. Section 37-- 21
omit, insert-- 22
s 17 10 s 17
Valuation of Land Amendment
executive to make annual valuation 1
`Chief
`37.(1) The chief executive must make annually a valuation of all land in 2
an area unless the chief executive makes a decision under subsection (2). 3
`(2) The chief executive may decide not to make an annual valuation after 4
considering the following-- 5
(a) the market survey report for the area; 6
(b) the results of consultation with the local government for the area 7
and appropriate local groups and industry groups; 8
(c) the impact on valuations used for land tax or rental purposes; 9
(d) the length of time since a valuation was carried out; 10
(e) the relativity of valuations of land in the area with valuations for 11
land in adjacent local government areas; 12
(f) the overall program for annual valuations over the next 3 year 13
period. 14
15
Example of `local group' for paragraph (b)--
16
The local Chamber of Commerce.
17
Examples of `industry groups' for paragraph (b)--
18
Ag Force Queensland Industrial Union of Employers and Queensland Canegrowers
19
Organisation Limited.
`(3) If an annual valuation is not made under subsection (1), the chief 20
executive must make a valuation within 3 years after the date the existing 21
valuation was made. 22
`(4) A regulation may extend the period for the making of a particular 23
valuation. 24
`(5) In this section-- 25
"market survey report" means a report to the chief executive giving-- 26
(a) details of sales of land in the area since the last annual valuation 27
was made; and 28
(b) the probable impact of the sales on the unimproved value of land 29
in the area, if an annual valuation were to be made.'. 30
s 18 11 s 20
Valuation of Land Amendment
of s 39 (Effect of failure to make annual valuation) 1
Amendment
Clause 18. Section 39, `, whether a general valuation or an annual valuation,'-- 2
omit. 3
of s 41A (Notice to individual owners about annual 4
Amendment
valuation) 5
Clause 19.(1) Section 41A, heading-- 6
omit, insert-- 7
`Notice to owners about valuations'. 8
(2) Section 41A(1)-- 9
omit, insert-- 10
`41A.(1) As soon as practicable after making an annual valuation of all 11
land in an area or a valuation of land for rental purposes, but not later than 12
31 March in the year in which the valuation is to take effect, the chief 13
executive must-- 14
(a) for an annual valuation--give to each owner of land in the area a 15
notice (an "annual valuation notice") about the valuation of the 16
owner's land; and 17
(b) for a valuation for rental purposes--if the amount of the valuation 18
is different from the amount of the annual valuation for the land, 19
give the owner of the land a notice (a "notice of valuation for 20
rental purposes") about the valuation of the owner's land.'. 21
(3) Section 41A(2), after `annual valuation notice'-- 22
insert-- 23
`or notice of valuation for rental purposes'. 24
of s 42 (Owner may object) 25
Amendment
Clause 20. Section 42(3) and (4)-- 26
omit, insert-- 27
`(3) An objection under subsection (2) must be made within 42 days 28
after the owner receives the notice of valuation for rental purposes. 29
s 21 12 s 21
Valuation of Land Amendment
`(4) If the chief executive has made a valuation of the same amount for 1
an annual valuation and a valuation for rental purposes, an objection to either 2
valuation is taken to be an objection to both valuations.'. 3
of new ss 43A-43C 4
Insertion
Clause 21. After section 43-- 5
insert-- 6
about objection to valuation 7
`Conference
`43A.(1) The chief executive and the owner may, by agreement, confer 8
before the chief executive makes a decision about an objection made under 9
section 42. 10
`(2) The conference-- 11
(a) must not be limited to the grounds, if any, stated in the objection; 12
and 13
(b) must be held on a without prejudice basis. 14
`(3) In an appeal under section 45-- 15
(a) evidence of proceedings at the conference must not be given by or 16
on behalf of either the chief executive or the owner; and 17
(b) the chief executive or the owner, or any witness on behalf of 18
either of them, must not be cross-examined on the proceedings. 19
of conference 20
`Chairperson
`43B.(1) The Minister may appoint a person as chairperson of a 21
conference mentioned in section 43A. 22
`(2) The chairperson must not be an interested party in the proceedings. 23
`(3) A person appointed as chairperson must be-- 24
(a) appointed either generally or for a particular area or areas or part 25
of an area; and 26
(b) appointed for the period or the conference or conferences decided 27
by the Minister; and 28
(c) paid the remuneration and allowances prescribed; and 29
s 22 13 s 23
Valuation of Land Amendment
(d) appointed on the terms prescribed or, to the extent terms are not 1
prescribed, on the terms decided by the Minister. 2
`(4) For a conference, the chairperson's functions are-- 3
(a) to encourage a full exchange of opinion between an owner and the 4
chief executive, including a full disclosure of information relevant 5
to the conference subject matter; and 6
(b) to make recommendations to either party about matters raised at 7
the conference; and 8
(c) after the chief executive gives the objector written notice of the 9
chief executive's decision about the objection, to report to the 10
Minister about the conduct of the conference. 11
on objection of change in valuation 12
`Effect
`43C.(1) Subsection (2) applies if-- 13
(a) an owner has objected against an annual valuation; and 14
(b) the annual valuation has not come into force; and 15
(c) before the chief executive issues to the owner written notice of the 16
chief executive's decision on the objection, the valuation of the 17
land to which the objection relates is altered under section 28 18
or 29 and a notice of valuation is issued. 19
`(2) The chief executive is not required to consider or further consider the 20
objection.'. 21
of s 44 (Late objection) 22
Amendment
Clause 22. Section 44(1)(b)(ii), after `notice'-- 23
insert-- 24
`or notice of valuation for rental purposes'. 25
of s 47 (Valuation rolls--particulars and form) 26
Amendment
Clause 23. Section 47(2), from `relates to'-- 27
omit, insert-- 28
s 24 14 s 26
Valuation of Land Amendment
`relates to annual valuations of lands in any portion of, or locality in, the 1
area to be prepared at any time.'. 2
of pt 6 hdg 3
Replacement
Clause 24. Part 6, heading-- 4
omit, insert-- 5
`PART 6--NOTICE OF VALUATION (OTHER THAN 6
ANNUAL) AND OBJECTIONS'. 7
of s 50 (Notice of valuation) 8
Amendment
Clause 25.(1) Section 50, heading-- 9
omit, insert-- 10
`Notice of valuation (other than annual)'. 11
(2) Section 50(2) to (4)-- 12
omit, insert-- 13
`(2) Notice of valuation may be issued at any time after the valuation is 14
made.'. 15
of s 54 (Notice to objector) 16
Amendment
Clause 26.(1) Section 54(1A), from `the notice--' to `6 months'-- 17
omit, insert-- 18
`the notice must be issued not later than 6 months'. 19
(2) Section 54(2)(a) and (b)-- 20
omit, insert-- 21
`(a) an owner has objected against an annual valuation; and 22
(b) the annual valuation has not come into force; and'. 23
s 27 15 s 29
Valuation of Land Amendment
of new pt hdg 1
Insertion
Clause 27. After section 54-- 2
insert-- 3
`PART 6A--APPEALS'. 4
of new s 54A 5
Insertion
Clause 28. Part 6A-- 6
insert-- 7
of pt 6A 8
`Application
`54A. This part does not apply to a valuation of land made under part 4 9
unless a provision of part 4 states that it applies.'. 10
of s 57 (Late filing) 11
Amendment
Clause 29. Section 57(1) and (2)-- 12
omit, insert-- 13
`57.(1) If a notice of appeal is filed in the Land Court registry after the 14
time stated in section 55(2), the registrar of the court must notify the owner 15
that the appeal may not be heard unless the owner satisfies the court that the 16
owner has a reasonable excuse for filing the notice after the time stated. 17
18
Example of `reasonable excuse'--
19
The notice of the chief executive's decision or the notice of appeal was lost or
20
delayed in the ordinary course of post.
`(2) If the owner satisfies the court under subsection (1), the court may 21
hear and decide the appeal. 22
`(2A) However, the court must not hear an appeal for which the notice of 23
appeal was filed more than 12 months after notice of the chief executive's 24
decision was given to the owner.'. 25
s 30 16 s 32
Valuation of Land Amendment
of s 71 (Objection by local government to valuation) 1
Omission
Clause 30. Section 71-- 2
omit. 3
of s 73 (Supply of copies of valuation roll by chief 4
Amendment
executive) 5
Clause 31.(1) Section 73(1), `and in any case' to `give--'-- 6
omit, insert-- 7
`and in any case not less than 3 months before the date of its first having 8
effect, give--'. 9
(2) Section 73(3)-- 10
omit, insert-- 11
`(3) The fee prescribed for the supply of a copy of a valuation roll is 12
payable annually-- 13
(a) to the chief executive; and 14
(b) whether or not a copy is given in a particular year.'. 15
of new s 81A 16
Insertion
Clause 32. After section 81-- 17
insert-- 18
19
`Requisitions
`81A.(1) This section applies to a person who has given notice to the 20
chief executive under section 81. 21
`(2) The chief executive may, by written notice (a "requisition") given to 22
the person, require the person-- 23
(a) to give the chief executive information necessary to complete the 24
approved form mentioned in section 81; and 25
(b) if the person gave notice under section 81(2), to give the chief 26
executive a plan of subdivision and, if a contour plan is required 27
by the local government, a contour plan. 28
s 33 17 s 33
Valuation of Land Amendment
`(3) The person must comply with the requisition within the time stated 1
in the requisition. 2
Maximum penalty--5 penalty units.'. 3
of pt 9 (Validation, transitional, savings etc.) 4
Omission
Clause 33. Part 9-- 5
omit. 6
18
Valuation of Land Amendment
SCHEDULE 1
¡
MINOR AMENDMENTS 2
section 3 3
1. Section 9(b), `object to and'-- 4
omit, insert-- 5
`object to and, under part 6A,'. 6
2. Section 20, `objection or appeal under part 6,'-- 7
omit, insert-- 8
`objection under part 6 or appeal under part 6A,'. 9
3. Section 28A(1)(b), `part 4 or 6;'-- 10
omit, insert-- 11
`part 4, an objection under part 6 or an appeal under part 6A;'. 12
4. Section 29(3), from `part 6'-- 13
omit, insert-- 14
`part 6 about notices of valuation and objections and part 6A about 15
appeals apply.'. 16
5. Section 31(2), `part 6' to `appeal'-- 17
omit, insert-- 18
`part 6 about notices of valuation and objections and part 6A about 19
appeals'. 20
19
Valuation of Land Amendment
SCHEDULE (continued)
6. Section 32(2), `part 6' to `appeal'-- 1
omit, insert-- 2
`part 6 about notices of valuation and objections and part 6A about 3
appeals'. 4
7. Section 48(e), from `part 4'-- 5
omit, insert-- 6
`part 4, objection under part 6 or appeal under part 6A.'. 7
8. Section 74(6)-- 8
omit, insert-- 9
`(6) Parts 4, 6 and 6A do not apply to a valuation under this section.1 10
9. Section 96(9), `objections or appeals under part 6'-- 11
omit, insert-- 12
`objections under part 6 or appeals under part 6A'. 13
14
15
© State of Queensland 2000
1 Parts 4 (Annual valuations), 6 (Notice of valuation (other than annual) and
objections) and 6A (Appeals)
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