Queensland Bills

[Index] [Search] [Download] [Related Items] [Help]


This is a Bill, not an Act. For current law, see the Acts databases.


VALUATION OF LAND AND OTHER LEGISLATION AMENDMENT BILL 2010

          Queensland



Valuation of Land and Other
Legislation Amendment Bill
2010

 


 

 

Queensland Valuation of Land and Other Legislation Amendment Bill 2010 Contents Page Part 1 Preliminary 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Part 2 Amendment of Valuation of Land Act 1944 3 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 4 Amendment of s 2 (Definitions) . . . . . . . . . . . . . . . . . . . . . . . . . . 7 5 Amendment of s 3 (Meaning of unimproved value) . . . . . . . . . . . 9 6 Amendment of s 4 (Meaning of improved value) . . . . . . . . . . . . . 11 7 Amendment of s 5 (Meaning of value of improvements) . . . . . . . 11 8 Amendment of s 6 (Meaning of improvements) . . . . . . . . . . . . . . 12 9 Amendment of s 7 (Meaning of owner) . . . . . . . . . . . . . . . . . . . . 13 10 Amendment of s 8 (Meaning of subdivide). . . . . . . . . . . . . . . . . . 13 11 Omission of s 9 (Housing chief executive as owner) . . . . . . . . . . 14 12 Omission of s 10 (References to valuer-general) . . . . . . . . . . . . . 14 13 Amendment of s 20 (Chief executive to fix date of valuations or alterations of valuations). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 14 Amendment of s 21 (Omissions from valuations). . . . . . . . . . . . . 14 15 Amendment of s 23 (Chief executive may value stratum or volumetric lot) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 16 Amendment of s 26 (Valuation of petroleum leases and GHG leases) ...................................... 16 17 Amendment of s 27 (Valuation of prescribed land) . . . . . . . . . . . 16 18 Amendment of s 28 (Alteration of valuation in force or to come into force) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 19 Amendment of s 34 (Lands to be included in 1 valuation) . . . . . . 17 20 Amendment of s 35 (Separate valuation) . . . . . . . . . . . . . . . . . . . 17 21 Replacement of pt 4, hdg (Annual valuations) . . . . . . . . . . . . . . . 17

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Contents Part 4 General valuations Division 1 Making general valuations 36A Schedule of areas to be valued . . . . . . . . . . . . . . . . . 18 22 Replacement of ss 37-39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 37 Obligation to make general valuations . . . . . . . . . . . . 19 38 Duration of general valuation . . . . . . . . . . . . . . . . . . . 19 23 Amendment of s 40 (Particulars of annual valuation to be available for inspection) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 24 Amendment of s 41 (Advertisements) . . . . . . . . . . . . . . . . . . . . . 20 25 Amendment of s 41A (Notice to owners about valuations). . . . . . 20 26 Replacement of ss 42 and 43. . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Division 2 Objections and appeals 42 Objection to general valuation . . . . . . . . . . . . . . . . . . 21 42A What is a properly made objection . . . . . . . . . . . . . . . 21 42B Particular objections taken to be to valuations for different purposes. . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 42C Assessment of whether objection is properly made . . 24 43 Consideration of properly made objection . . . . . . . . . 25 43AA Notice of decision . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 27 Amendment of s 43A (Conference about objection to valuation) . 26 28 Amendment of s 43B (Chairperson of conference) . . . . . . . . . . . 26 29 Insertion of new ss 43BA-43BD. . . . . . . . . . . . . . . . . . . . . . . . . . 26 43BA When objector may give further information. . . . . . . . 27 43BB When objector must give further information . . . . . . . 28 43BC Lapsing of objection for noncompliance with information requirement . . . . . . . . . . . . . . . . . . . . . . . 30 43BD How and when an objection can be amended . . . . . . 31 30 Amendment of s 43C (Effect on objection of change in valuation) 32 31 Amendment of s 44 (Late objection) . . . . . . . . . . . . . . . . . . . . . . 33 32 Replacement of s 45 (Appeal) . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 45 Appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 33 Insertion of new pt 4, div 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Division 3 Adjustment factors if general valuation not made 46A Obligation to fix adjustment factor if general valuation not made . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 46B Notice of adjustment factor. . . . . . . . . . . . . . . . . . . . . 36 Page 2

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Contents 46C Submissions before fixing adjustment factor . . . . . . . 36 46D Advisory panel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 46E Duration of adjustment factor . . . . . . . . . . . . . . . . . . . 37 46F Adjustment of valuation by adjustment factor . . . . . . . 37 46G Adjustment is not a valuation . . . . . . . . . . . . . . . . . . . 37 34 Amendment of s 47 (Valuation rolls--particulars and form) . . . . . 37 35 Amendment of pt 6, hdg (Notice of valuation (other than annual) and objections) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 36 Amendment of s 50 (Notice of valuation (other than annual)) . . . 38 37 Replacement of s 52 (Objections to valuation). . . . . . . . . . . . . . . 38 52 Objection to valuation (other than general) . . . . . . . . 38 52AA What is a properly made objection . . . . . . . . . . . . . . . 39 52AB Assessment of whether objection is properly made . . 41 38 Amendment of s 52A (Late objections to valuation) . . . . . . . . . . . 42 39 Amendment of s 53 (Consideration of objections) . . . . . . . . . . . . 43 40 Insertion of new ss 53A-53D . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 53A When objector may give further information. . . . . . . . 44 53B When objector must give further information . . . . . . . 45 53C Lapsing of objection for noncompliance with information requirement . . . . . . . . . . . . . . . . . . . . . . . 47 53D How and when an objection can be amended . . . . . . 48 41 Amendment of s 54 (Notice to objector). . . . . . . . . . . . . . . . . . . . 49 54 Notice of decision . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 42 Replacement of s 55 (Appeal against the chief executive's decision on an objection) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 55 Appeal right . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 43 Amendment of s 56 (How to start an appeal). . . . . . . . . . . . . . . . 51 44 Amendment of s 57 (Late filing) . . . . . . . . . . . . . . . . . . . . . . . . . . 51 45 Amendment of s 58 (Defect in notice of appeal--action of registrar) .................................. 52 46 Insertion of new s 63A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 63A Hearing of appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 47 Amendment of s 64 (Appeal to Land Appeal Court) . . . . . . . . . . 52 48 Amendment of s 65 (Appeal to Court of Appeal) . . . . . . . . . . . . . 52 49 Amendment of s 72 (Purposes for which valuation to be used) . . 53 50 Amendment of s 84 (Address for service) . . . . . . . . . . . . . . . . . . 53 51 Amendment of s 96 (Evidence) . . . . . . . . . . . . . . . . . . . . . . . . . . 53 Page 3

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Contents 52 Insertion of new pt 9, div 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 Division 5 Transitional provisions for Valuation of Land and Other Legislation Amendment Act 2010 104 Definitions for div 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 105 Retrospective displacement of particular provisions . 55 106 Petroleum leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 107 Making and availability of new objection forms before commencement. . . . . . . . . . . . . . . . . . . . . . . . 56 108 References to date of valuation . . . . . . . . . . . . . . . . . 57 109 General valuation schedule first commences on 30 June 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 110 References to general valuations . . . . . . . . . . . . . . . . 57 111 Pre-amended Act applies for particular objections. . . 57 112 Outstanding appeals . . . . . . . . . . . . . . . . . . . . . . . . . 58 Part 3 Amendment of Land Court Act 2000 53 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 54 Amendment of s 33 (Land Court may make declarations) . . . . . . 58 Part 4 Amendment of Local Government Act 1993 55 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 56 Amendment of s 996 (Amendment of land record) . . . . . . . . . . . 59 Part 5 Amendment of Water Act 2000 57 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 58 Amendment of s 74 (Applying for approval of land and water management plans) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 59 Insertion of new s 74A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 74A Documents that may make up land and water management plan. . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 60 Amendment of s 76 (Criteria for deciding application for approval of land and water management plan) . . . . . . . . . . . . . . 60 61 Amendment of s 78 (Amending land and water management plans) ....................................... 61 62 Amendment of s 78A (Minor or stated amendments of land and water management plan). . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 63 Insertion of new s 78B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 78B Amending particular land and water management plans ............................... 61 64 Amendment of s 82 (Deciding application to defer land and water management plan requirements) . . . . . . . . . . . . . . . . . . . . 62 65 Amendment of sch 4 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 62 Page 4

 


 

2010 A Bill for An Act to amend the Valuation of Land Act 1944, the Land Court Act 2000 and the Water Act 2000 for particular purposes and to make consequential amendments to the Local Government Act 1993

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 1 Preliminary [s 1] The Parliament of Queensland enacts-- 1 Part 1 Preliminary 2 Clause 1 Short title 3 This Act may be cited as the Valuation of Land and Other 4 Legislation Amendment Act 2010. 5 Clause 2 Commencement 6 The following provisions of this Act commence on a day to be 7 fixed by proclamation-- 8 · section 4(2) to the extent it inserts the definitions 9 adjustment factor, general valuation and general 10 valuation schedule. 11 · section 14 12 · sections 17 and 18 13 · sections 21 and 22 14 · section 23(1) and (3) 15 · section 24 16 · section 25(1) and (2) 17 · section 30(1) and (2) 18 · sections 33 to 35 19 · section 36(1) 20 · section 49 21 · section 51(1) 22 · part 4. 23 Page 6

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 3] Part 2 Amendment of Valuation of 1 Land Act 1944 2 Clause 3 Act amended 3 This part amends the Valuation of Land Act 1944. 4 Clause 4 Amendment of s 2 (Definitions) 5 (1) Section 2, definitions annual valuation and approved form-- 6 omit. 7 (2) Section 2-- 8 insert-- 9 `adjustment factor, for lands, see section 46A(2). 10 approved form means a form approved under section 97. 11 bona fide sale-- 12 1 A bona fide sale, for a provision about land, is a sale of 13 the land on reasonable terms and conditions that a bona 14 fide seller and buyer would require assuming-- 15 (a) a willing, but not anxious, buyer and seller; and 16 (b) a reasonable period within which to negotiate the 17 sale; and 18 (c) that the property was reasonably exposed to the 19 market. 20 2 For paragraph 1, in considering whether terms and 21 conditions are reasonable regard must be had to-- 22 (a) the nature and situation of the property; and 23 (b) the state of the market for a property of the same 24 type. 25 bond rate means-- 26 (a) the interest calculated at the monthly yield rate 27 published by the Reserve Bank of Australia in relation 28 Page 7

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 4] to government bonds for a 10-year period on borrowed 1 funds that have not been repaid; or 2 (b) if there is no monthly yield rate published as mentioned 3 in paragraph (a)--the interest rate prescribed under a 4 regulation. 5 date of valuation means-- 6 (a) for a provision about a general valuation--the date of 7 valuation fixed under section 37; or 8 (b) for a provision about a valuation other than a general 9 valuation (the subject valuation)--the date of valuation 10 fixed under section 37 for the general valuation in effect 11 for the subject valuation; or 12 (c) for sections 3, 5 and 23--the date of valuation under 13 paragraph (a) or (b) for the relevant valuation; or 14 (d) for a provision about an objection--the date of valuation 15 for the valuation the subject of the objection. 16 general valuation means a general valuation fixed under the 17 general valuation schedule. 18 general valuation schedule see section 36A(1). 19 GHG lease means a GHG injection and storage lease under 20 the Greenhouse Gas Storage Act 2009. 21 infrastructure charges means the following-- 22 (a) infrastructure charges under the Sustainable Planning 23 Act 2009; 24 (b) another charge, however called, that is similar to charges 25 mentioned in paragraph (a) imposed under another Act. 26 infrastructure construction, for land, means constructing 27 infrastructure, whether on or off the land, as developed or as 28 approved or authorized to be developed under-- 29 (a) the Sustainable Planning Act 2009; or 30 (b) another Act relating to the land or an improvement of 31 the land. 32 Page 8

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 5] objector, for a provision about an objection, means the person 1 who made the objection. 2 objector's land, for a provision about an objection, means the 3 land the subject of the objection. 4 properly made objection-- 5 (a) for part 4, see section 42A(1); or 6 (b) for part 6, see section 52AA(1).'. 7 Clause 5 Amendment of s 3 (Meaning of unimproved value) 8 (1) Section 3(1)(a), from `offered' to `require'-- 9 omit, insert-- 10 `negotiated as a bona fide sale'. 11 (2) Section 3(1)(b)-- 12 omit, insert-- 13 `(b) in relation to improved land--the capital sum that the 14 fee simple of the land might be expected to realise if 15 negotiated as a bona fide sale, assuming the 16 improvements did not exist.'. 17 (3) Section 3(2) and (2A)-- 18 omit, insert-- 19 `(2) However, the unimproved value of improved land can not be 20 less than the sum that would be obtained by deducting the 21 value of improvements from the improved value on the date of 22 valuation. 23 `(2A) The assumption mentioned in subsection (1)(b) is limited to 24 the instant in time when the valuation is to be made on the 25 date of valuation.'. 26 (4) Section 3(2B)-- 27 insert-- 28 `(c) the making or use of an improvement to the land.'. 29 (5) Section 3(2C), `subsection (1) or (2)'-- 30 Page 9

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 5] omit, insert-- 1 `subsection (1)(b)'. 2 (6) Section 3(4), after paragraph (b)-- 3 insert-- 4 `(c) there is no greater risk than that which applied to the 5 actual use of the land in its actual condition, on the date 6 of valuation, in realising the use of the land, or 7 continuing the use of the land, for any purpose for which 8 it was being used on the date of valuation;'. 9 (7) Section 3-- 10 insert-- 11 `(5) To remove any doubt, it is declared that-- 12 (a) the benefit of a lease, agreement for lease or any other 13 instrument of any type relating to land, or improvements 14 on land that enhances the value of the land, as 15 unimproved or improved must be included in its 16 unimproved value; and 17 (b) the following apply for assessing the unimproved value 18 of land-- 19 (i) the bond rate must be adopted in analysing-- 20 (A) the added value of improvements on the land 21 including any allowance to be made under 22 this section or section 5; and 23 (B) the added value of improvements involved in 24 any comparable sale of improved land; 25 (ii) no amount can be deducted for goodwill whether 26 in analysing the improvements on the land, or any 27 comparable sale of improved land, or otherwise; 28 (iii) no deduction for any profit and risk allowance or 29 development premium can be made for the 30 realisation of the use of the land, or for continuing 31 the use of the land, for any purpose for which it 32 was being used on the date of valuation; 33 Page 10

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 6] (iv) if the land is improved and the assessment includes 1 a comparison with sales of vacant or lightly 2 improved land, or with sales for redevelopment, an 3 amount representing the development premium 4 inherent in the value of the land as improved must 5 be added to the level of value established by the 6 sales; 7 (v) the benefit to the land of the payment of 8 infrastructure charges or of infrastructure 9 construction must be included; and 10 (c) the term `unimproved value' defined under this section 11 has been given a special meaning that must be applied 12 whether or not that definition accords with the ordinary 13 meaning of that term.'. 14 Clause 6 Amendment of s 4 (Meaning of improved value) 15 Section 4, from `offered'-- 16 omit, insert-- 17 `negotiated as a bona fide sale. 18 Example-- 19 If land has been improved by construction of commercial premises 20 leased to tenants at market rentals, and the market value of the property 21 as constructed and leased is assessed by capitalisation of the rental 22 income-- 23 (a) the improved value of the land is at least the market value; and 24 (b) there is to be no deduction from market value for `goodwill' as 25 suggested in Lilac Pty Ltd v Department of Natural Resources and 26 Water [2008] QLC 220 or Kent Street Pty Ltd & Ors v Department 27 of Natural Resources and Mines [2008] QLAC 221.'. 28 Clause 7 Amendment of s 5 (Meaning of value of improvements) 29 (1) Section 5(1), after `added value which the'-- 30 insert-- 31 `physical'. 32 Page 11

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 8] (2) Section 5(2)-- 1 omit, insert-- 2 `(2) However, the value of improvements can not be more than the 3 total of the following-- 4 (a) the price payable for construction of the physical 5 improvements reduced by a discount for their condition, 6 age, physical and economic obsolescence or any other 7 factor diminishing their value; 8 (b) an allowance for holding costs over the time it would 9 take to have had constructed improvements of a nature 10 and efficiency equivalent to the existing improvements. 11 `(3) In assessing the value of improvements-- 12 (a) the amount assessed can not be more than the total of 13 the following-- 14 (i) the depreciated value of the improvements, if any, 15 recorded in books of account of the owner of the 16 land current on the date of valuation; 17 (ii) an allowance for any holding costs over the time it 18 would take to have had constructed improvements 19 of a nature and efficiency equivalent to the existing 20 improvements; and 21 (b) the price payable for the construction of the physical 22 improvements must be calculated based on the level of 23 construction costs current on the date of valuation and 24 no allowance can be made for any additional costs by 25 way of escalation. 26 `(4) In this section-- 27 holding costs means rates, land tax and the interest cost at the 28 bond rate of applying funds for the construction of physical 29 improvements and holding the land during the construction 30 period for the improvements.'. 31 Clause 8 Amendment of s 6 (Meaning of improvements) 32 Section 6-- 33 Page 12

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 9] insert-- 1 `(5) In this section-- 2 invisible, for improvements, means physical improvements to 3 land that may not be readily apparent because they merge with 4 the land and lose their character or identity. 5 Examples-- 6 drainage, reclamation and filling'. 7 Clause 9 Amendment of s 7 (Meaning of owner) 8 (1) Section 7(2)(d), `mining lease'-- 9 omit, insert-- 10 `GHG lease, mining lease or petroleum lease'. 11 (2) Section 7(2)(f) and (g)-- 12 renumber as section 7(2)(g) and (h). 13 (3) Section 7(2)-- 14 insert-- 15 `(f) a lessee of land held from a local government that holds 16 the land under a lease from the State; and'. 17 (4) Section 7-- 18 insert-- 19 `(5) The chief executive of the department in which the Housing 20 Act 2003 is administered is the owner of land leased by that 21 chief executive under that Act.'. 22 Clause 10 Amendment of s 8 (Meaning of subdivide) 23 Section 8(3)-- 24 insert-- 25 `(d) the lease is from a local government that holds the land 26 under a lease from the State.'. 27 Page 13

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 11] Clause 11 Omission of s 9 (Housing chief executive as owner) 1 Section 9-- 2 omit. 3 Clause 12 Omission of s 10 (References to valuer-general) 4 Section 10-- 5 omit. 6 Clause 13 Amendment of s 20 (Chief executive to fix date of 7 valuations or alterations of valuations) 8 Section 20, heading, after `date of'-- 9 insert-- 10 `effect of'. 11 Clause 14 Amendment of s 21 (Omissions from valuations) 12 (1) Section 21(1), `an annual valuation'-- 13 omit, insert-- 14 `a general valuation'. 15 (2) Section 21(3), `annual valuation'-- 16 omit, insert-- 17 `general valuation'. 18 Clause 15 Amendment of s 23 (Chief executive may value stratum or 19 volumetric lot) 20 (1) Section 23(2), from `offered' to `require'-- 21 omit, insert-- 22 `negotiated as a bona fide sale'. 23 (2) Section 23(2A)-- 24 omit, insert-- 25 Page 14

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 15] `(2A) The assumption mentioned in subsection (2)(a) is limited to 1 the instant in time when the valuation is to be made on the 2 date of valuation.'. 3 (3) Section 23(2B)-- 4 insert-- 5 `(c) the making or use of an improvement to the stratum or 6 volumetric lot.'. 7 (4) Section 23(3), after paragraph (b)-- 8 insert-- 9 `(c) there is no greater risk than that which applied to the 10 actual use of the stratum or volumetric lot in its actual 11 condition, on the date of valuation, in realising the use 12 of the lot, or continuing the use of the lot, for any 13 purpose for which it was being used on the date of 14 valuation;'. 15 (5) Section 23-- 16 insert-- 17 `(4A) To remove any doubt, it is declared that-- 18 (a) the benefit of a lease, agreement for lease or any other 19 instrument of any type relating to a stratum or 20 volumetric lot, or improvements on a stratum or 21 volumetric lot, that enhances the value of the lot as 22 unimproved or improved must be included in its 23 unimproved value; and 24 (b) the following apply for assessing the unimproved value 25 of a stratum or volumetric lot-- 26 (i) the bond rate must be adopted in analysing-- 27 (A) the added value of improvements on or in the 28 lot including any allowance to be made 29 under this section or section 5; and 30 (B) the added value of improvements involved in 31 any comparable sale; 32 Page 15

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 16] (ii) no amount can be deducted for goodwill whether 1 in analysing the improvements on or in the lot, or 2 any comparable sale, or otherwise; 3 (iii) no deduction for any profit and risk allowance or 4 development premium can be made for the 5 realisation of the use of the stratum or volumetric 6 lot, or for continuing the use of the lot, for any 7 purpose for which it was being used on the date of 8 valuation; 9 (iv) if the lot is improved and the assessment includes a 10 comparison with sales of vacant or lightly 11 improved lots, or with sales for redevelopment, an 12 amount representing the development premium 13 inherent in the value of the lot as improved must be 14 added to the level of value established by the sales; 15 (v) the benefit to the lot of the payment of 16 infrastructure charges or of infrastructure 17 construction must be included; and 18 (c) the meaning of the term `unimproved value', as affected 19 under this section for a stratum or volumetric lot, has 20 been given a special meaning that must be applied 21 whether or not that definition accords with the ordinary 22 meaning of that term.'. 23 Clause 16 Amendment of s 26 (Valuation of petroleum leases and 24 GHG leases) 25 Section 26(2), definition GHG lease-- 26 omit. 27 Clause 17 Amendment of s 27 (Valuation of prescribed land) 28 (1) Section 27, `an annual valuation'-- 29 omit, insert-- 30 `a general valuation'. 31 (2) Section 27(4), `new annual valuation'-- 32 Page 16

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 18] omit, insert-- 1 `new general valuation'. 2 (3) Section 27(7), definition issue, `the annual valuation'-- 3 omit, insert-- 4 `the general valuation'. 5 Clause 18 Amendment of s 28 (Alteration of valuation in force or to 6 come into force) 7 (1) Section 28(1), `any annual valuation'-- 8 omit, insert-- 9 `any general valuation'. 10 (2) Section 28(1), `an annual valuation'-- 11 omit, insert-- 12 `a general valuation'. 13 Clause 19 Amendment of s 34 (Lands to be included in 1 valuation) 14 Section 34(2A)-- 15 insert-- 16 `(c) a lease from a local government that holds the land 17 under a lease from the State.'. 18 Clause 20 Amendment of s 35 (Separate valuation) 19 Section 35(1A)-- 20 insert-- 21 `(c) a lease from a local government that holds the land 22 under a lease from the State.'. 23 Clause 21 Replacement of pt 4, hdg (Annual valuations) 24 Part 4, heading-- 25 Page 17

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 21] omit, insert-- 1 `Part 4 General valuations 2 `Division 1 Making general valuations 3 `36A Schedule of areas to be valued 4 `(1) A regulation must make a schedule (the general valuation 5 schedule) of the years during the next 10 years on which a 6 valuation of all lands in each area is to be made under this part 7 (each a general valuation). 8 `(2) The general valuation schedule must provide that areas are 9 subject to a general valuation at-- 10 (a) 3-year intervals for Brisbane, Bundaberg, Burdekin, 11 Cairns, Cassowary Coast, Fraser Coast, Gladstone, Gold 12 Coast, Goondiwindi, Gympie, Hinchinbrook, Ipswich, 13 Lockyer Valley, Logan, Mackay, Moreton Bay, North 14 Burnett, Redlands, Rockhampton, Scenic Rim, 15 Somerset, South Burnett, Southern Downs, Sunshine 16 Coast, Tablelands, Toowoomba, Townsville, Western 17 Downs and Whitsunday; and 18 (b) 4-year intervals for Balonne, Banana, Central 19 Highlands, Charters Towers, Isaac and Maranoa; and 20 (c) for any other area--5-year intervals. 21 `(3) The general valuation schedule may be amended no earlier 22 than 5 years and no later than 1 year before it expires. 23 `(4) However, the general valuation schedule may be amended for 24 a particular area because of an unusual circumstance. 25 Examples of an unusual circumstance-- 26 civil disturbance, extreme climatic conditions, industrial action, changes 27 in the way valuations are made, computer failure 28 `(5) An amendment made under subsection (4) may change the 29 intervals under subsection (2) for the area.'. 30 Page 18

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 22] Clause 22 Replacement of ss 37-39 1 Sections 37 to 39-- 2 omit, insert-- 3 `37 Obligation to make general valuations 4 `The chief executive must-- 5 (a) make general valuations in accordance with the general 6 valuation schedule; and 7 (b) fix a date of valuation for each general valuation. 8 `38 Duration of general valuation 9 `(1) A general valuation takes effect from the next 30 June after its 10 making. 11 `(2) Subject to sections 28 to 30 and 43, 45, 53, 55, 64 to 66 and 12 68, a general valuation continues in force until the next 13 general valuation for the land to which it relates takes effect. 14 `(3) However, subsection (4) applies if-- 15 (a) the unimproved value of land is altered by the loss, 16 under a resource operations plan, of a water licence the 17 value of which formed part of the unimproved value of 18 the land; and 19 (b) the loss happened during the period of 1 year before a 20 general valuation for the land would otherwise have had 21 effect under subsection (1). 22 `(4) The effect of the loss is not to be reflected in the valuation of 23 the land until the next 30 June after the general valuation 24 became effective under subsection (1).'. 25 Clause 23 Amendment of s 40 (Particulars of annual valuation to be 26 available for inspection) 27 (1) Section 40, heading, subsection (1) and subsection (4), 28 `annual valuation'-- 29 omit, insert-- 30 Page 19

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 24] `general valuation'. 1 (2) Section 40(1), `such places as'-- 2 omit, insert-- 3 `the places and in the form' 4 (3) Section 40, `an annual valuation'-- 5 omit, insert-- 6 `a general valuation'. 7 Clause 24 Amendment of s 41 (Advertisements) 8 Section 41(1), `an annual valuation'-- 9 omit, insert-- 10 `a general valuation'. 11 Clause 25 Amendment of s 41A (Notice to owners about valuations) 12 (1) Section 41A(1), `an annual valuation'-- 13 omit, insert-- 14 `a general valuation'. 15 (2) Section 41A(1)(b), `annual valuation'-- 16 omit, insert-- 17 `general valuation'. 18 (3) Section 41A(2)(b)-- 19 omit, insert-- 20 `(b) state the date of valuation and the date of issue of the 21 notice; and'. 22 Clause 26 Replacement of ss 42 and 43 23 Sections 42 and 43-- 24 omit, insert-- 25 Page 20

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 26] `Division 2 Objections and appeals 1 `42 Objection to general valuation 2 `(1) An owner who is dissatisfied with a general valuation of the 3 owner's land may object to the valuation. 4 `(2) An owner of land may object to the valuation of the land for 5 rental or land tax purposes if-- 6 (a) the owner has not previously objected under subsection 7 (1); or 8 (b) the owner has objected under subsection (1) and the 9 valuation differs from the valuation the subject of the 10 objection. 11 `(3) Despite subsections (1) and (2), an objection under either 12 subsection may be made only if-- 13 (a) it is given to the chief executive within 45 days after the 14 date of issue of the relevant notice of valuation under 15 section 41A(1); and 16 (b) it is a properly made objection. 17 `(4) Subsection (3)(a) is subject to section 44. 18 `(5) Subsection (3)(b) is subject to section 42C. 19 `(6) To remove any doubt, it is declared that the owner can not 20 make an objection to the general valuation other than as 21 provided for under this section. 22 `42A What is a properly made objection 23 `(1) A properly made objection is an objection that complies with 24 all of the following requirements-- 25 (a) the objection must be-- 26 (i) in the approved form; and 27 (ii) signed by the objector or, if it is signed by an agent 28 for the objector, accompanied by the objector's 29 written consent to the objection; 30 Page 21

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 26] (b) the objection must state all of the following-- 1 (i) the objector's address for service for any notices 2 concerning the objection; 3 (ii) information that identifies the objector's land, 4 including, for example, the property identification 5 number, real property description or property 6 address shown on the notice about the valuation 7 under section 41A; 8 (iii) the amount the objector seeks for the valuation; 9 (iv) the grounds of objection to the valuation, with 10 particulars of the facts and circumstances relied 11 upon for each of the grounds; 12 (v) any other matter prescribed under a regulation; 13 (c) if a ground of objection to the valuation concerns the 14 comparability of the sale of any other land, the ground 15 must state full details of-- 16 (i) the sale; and 17 (ii) the reasons why the objector contends the sale is 18 relevant to the valuation of the objector's land; and 19 (iii) the basis of comparison between the objector's 20 land and the land the subject of the sale; 21 (d) if a ground of objection to the valuation concerns the 22 value of improvements of the objector's land, the ground 23 must state all of the following-- 24 (i) any market value of the objector's land as 25 improved recorded in the objector's books of 26 account current on the date of valuation; 27 (ii) the improved value of the objector's land 28 contended for by the objector; 29 (iii) the amount of the replacement cost of the 30 improvements contended for by the objector; 31 Page 22

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 26] (iv) the insurance replacement cost of any 1 improvements recorded in any of the objector's 2 books of account current on the date of valuation; 3 (v) the depreciated value of the improvements (if any) 4 recorded in any of the objector's books of account 5 current on the date of valuation; 6 (vi) the value of the improvements contended for by the 7 objector; 8 (e) the objection must be accompanied by-- 9 (i) the information the objector seeks to rely on to 10 establish the grounds of the objection; and 11 (ii) any of the following in the possession or control of 12 the objector relating to the value of the objector's 13 land or the value of improvements-- 14 (A) valuation reports; 15 (B) depreciation schedules; 16 (C) assessments of insurance replacement cost of 17 improvements; and 18 (iii) any other information prescribed under a 19 regulation; 20 (f) the objection must be accompanied by the fee prescribed 21 under a regulation. 22 Note-- 23 If a correction notice under section 42C is not complied with, the 24 objection is taken under that section not to be a properly made 25 objection. 26 `(2) The approved form must state-- 27 (a) the matters the chief executive considers appropriate 28 about the objection process under this part, including, 29 for example, about objections that are not properly made 30 objections; and 31 (b) that the chief executive can not decide an objection that 32 is not a properly made objection. 33 Page 23

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 26] `(3) In this section-- 1 information includes expert opinion evidence. 2 Example-- 3 an expert opinion concerning any of the matters mentioned in 4 subsection (1)(c) 5 `42B Particular objections taken to be to valuations for 6 different purposes 7 `(1) This section applies if the chief executive has made a 8 valuation of the same amount for-- 9 (a) a general valuation; and 10 (b) a valuation for either rental or land tax purposes. 11 `(2) An objection to a valuation mentioned in subsection (1)(a) or 12 (b) is taken to be an objection to both valuations. 13 `42C Assessment of whether objection is properly made 14 `(1) The chief executive must consider an objection made under 15 section 42 and assess whether or not it is a properly made 16 objection. 17 `(2) If the decision is that the objection is not a properly made 18 objection, the chief executive must give the objector a notice 19 (a correction notice) stating all of the following-- 20 (a) the date the chief executive issued the correction notice; 21 (b) that the objection is not a properly made objection; 22 (c) why the objection is not a properly made objection; 23 (d) that the objector must, within 14 days after the day the 24 notice was issued, amend the objection so that it is a 25 properly made objection; 26 (e) that if the objection is not amended within the 14 days 27 so that it is a properly made objection-- 28 (i) under subsection (4), the objection will be taken 29 not to be a properly made objection; and 30 Page 24

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 26] (ii) section 43(2) will prohibit the chief executive from 1 deciding the objection; and 2 (iii) section 45(2)(c) will prohibit any appeal to the 3 Land Court about the valuation of the objector's 4 land. 5 `(3) Subsections (4) to (6) apply if the objector does not, within 6 the 14 days, amend the objection so that it is a properly made 7 objection. 8 `(4) The objection is taken not to be a properly made objection. 9 `(5) The chief executive must, within 28 days, give the objector 10 written notice that-- 11 (a) under this section the objection is taken not to be a 12 properly made objection; and 13 (b) section 43(2) prohibits the chief executive from deciding 14 the objection. 15 `(6) A failure to comply with subsection (5) does not limit or 16 otherwise affect subsection (4). 17 `43 Consideration of properly made objection 18 `(1) The chief executive must consider and decide each objection 19 under section 42. 20 `(2) However, the chief executive can not decide an objection that 21 is not a properly made objection. 22 Note-- 23 For other circumstances in which an objection must not be considered, 24 see sections 43BC and 43C. 25 `(3) The decision must be to-- 26 (a) allow the objection on the terms and to the extent the 27 chief executive considers appropriate; or 28 (b) disallow the objection; or 29 (c) disallow the objection and change the amount of the 30 valuation. 31 Page 25

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 27] `43AA Notice of decision 1 `(1) The chief executive must, as soon as practicable after making 2 a decision under section 43, give the objector written notice of 3 the decision and the reasons for it. 4 `(2) The notice must state the date it was issued.'. 5 Clause 27 Amendment of s 43A (Conference about objection to 6 valuation) 7 (1) Section 43A(1), `owner'-- 8 omit, insert-- 9 `objector'. 10 (2) Section 43A(3), after `section 45'-- 11 insert-- 12 `or in an application for review under the Judicial Review Act 13 1991, section 20 of a decision by the chief executive' 14 (3) Section 43A(3), `owner'-- 15 omit, insert-- 16 `appellant'. 17 Clause 28 Amendment of s 43B (Chairperson of conference) 18 Section 43B(4)(a), `owner'-- 19 omit, insert-- 20 `objector'. 21 Clause 29 Insertion of new ss 43BA-43BD 22 After section 43B-- 23 insert-- 24 Page 26

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 29] `43BA When objector may give further information 1 `(1) If a conference is held under section 43A, the objector may, 2 within 14 days after the conference ends, give the chief 3 executive further written information that-- 4 (a) supports the grounds in the objection; or 5 (b) raises a new ground of objection or relates to another 6 matter raised at the conference. 7 `(2) Whether or not a conference under section 43A has been held, 8 the chief executive may invite an objector under section 42 to 9 give the chief executive further written information (the 10 invited information)-- 11 (a) that supports the grounds in the objection; or 12 (b) to clarify grounds in the objection or any thing stated in 13 the objection. 14 `(3) The invitation must-- 15 (a) be by written notice to the objector's address for service 16 stated in the objection; and 17 (b) state the date the chief executive issued the invitation. 18 `(4) The invited information may be given only within the 19 following period (the required period)-- 20 (a) generally--the period that ends 14 days after the date 21 the chief executive issued the invitation (the usual 22 period); 23 (b) if, within the 14 days, the chief executive and the 24 objector agree in writing to a later period that ends no 25 more than 14 days after the usual period ends--the later 26 period. 27 `(5) Further information given under this section is not without 28 prejudice. 29 Notes-- 30 1 The giving, under this section or section 43BB or 43BC, of further 31 information does not, of itself, change the objection. For how and 32 when an objection can be amended, see section 43BD. 33 Page 27

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 29] 2 Particular amendments relating to the giving of the further 1 information can only be made when the further information is 2 given--see section 43BD(4). 3 3 In any subsequent appeal against the decision on the objection, only 4 grounds in the objection before the chief executive when the 5 decision was made may be relied on--see section 45(6). 6 `43BB When objector must give further information 7 `(1) This section applies if-- 8 (a) the chief executive considers further information, other 9 than information the subject of legal professional 10 privilege-- 11 (i) is likely to be in the objector's custody, possession 12 or power; and 13 (ii) will likely be relevant to the deciding of an 14 objection made under section 42; and 15 Examples of possible further information-- 16 any of the following about the objector's land or other land-- 17 · a valuation report (improved or unimproved) 18 · a town planning report 19 · a record of discussions with purchasers, vendors or agents 20 · information about a stated type of cost associated with the 21 development 22 (b) the valuation objected against is more than the following 23 amount-- 24 (i) if any amount of more than $2m has been 25 prescribed under a regulation--the prescribed 26 amount; 27 (ii) if no amount has been prescribed--$2m. 28 `(2) This section applies-- 29 (a) whether or not-- 30 (i) a conference under section 43A has been held; or 31 Page 28

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 29] (ii) the information is the subject of an invitation under 1 section 43BA(2); and 2 (b) whether the information is a document or other 3 information; and 4 (c) even if the information came into existence for a 5 purpose unrelated to the objection. 6 Examples of purposes unrelated to the objection-- 7 · the obtaining of finance 8 · compliance with a requirement under the Corporations Act 9 `(3) The chief executive may give the objector a written notice (an 10 information requirement) requiring the objector to give the 11 chief executive in writing all of the information within the 12 following period (the required period)-- 13 (a) generally--the period that ends 28 days after the date 14 the chief executive issued the information requirement 15 (the usual period); 16 (b) if, within the 28 days, the chief executive and the 17 objector agree in writing to a later period that ends no 18 more than 14 days after the usual period ends--the later 19 period. 20 `(4) The information requirement must-- 21 (a) state the date the chief executive issued the information 22 requirement; and 23 (b) describe the information required to be given. 24 Example of a description of information-- 25 for a comparative sale mentioned in the objection, a detailed 26 breakdown of the components of the sale, including, if 27 applicable, any demolition costs and details of quantity and costs 28 of site filling 29 `(5) For subsection (4)(b), the description is sufficient if it is by 30 reference to the information's nature or type. 31 Page 29

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 29] `43BC Lapsing of objection for noncompliance with 1 information requirement 2 `(1) This section applies if the chief executive considers an 3 objector has not, within the required period under section 4 43BB, complied with all or part of an information 5 requirement under that section. 6 `(2) The chief executive may give the objector a notice (a lapsing 7 notice) stating-- 8 (a) the information (the outstanding information) the chief 9 executive considers the objector must give the chief 10 executive to comply with the information requirement; 11 and 12 (b) that if the objector does not give the chief executive the 13 outstanding information in writing within 14 days after 14 the day the lapsing notice was issued-- 15 (i) the objection will lapse; and 16 (ii) the chief executive will not be required to consider 17 or further consider the objection. 18 `(3) If the objector has not, within the 14 days, given the chief 19 executive the outstanding information in writing-- 20 (a) the objection lapses; and 21 (b) the chief executive is not required to consider or further 22 consider the objection. 23 `(4) However-- 24 (a) subsection (3) does not apply if-- 25 (i) the outstanding information would, at common 26 law, be privileged from production in a proceeding; 27 or 28 (ii) within the 14 days the objector gives the chief 29 executive a statutory declaration declaring that the 30 outstanding information is not in the objector's 31 custody, possession or power; and 32 Page 30

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 29] (b) if, within the 14 days, the decision to make the 1 information requirement or the decision to give the 2 lapsing notice is stayed by a court, subsection (3) does 3 not apply until the time, if any, decided by that court. 4 `(5) For subsection (4)(a)(ii), the statutory declaration must be 5 sworn by-- 6 (a) if the objector is an individual--the objector; or 7 (b) if the objector is a corporation--an individual with 8 knowledge of the matter who is lawfully authorised to 9 swear the declaration for the objector. 10 `43BD How and when an objection can be amended 11 `(1) An objection can not be amended other than as provided for 12 under this section. 13 `(2) If, under section 42C, a correction notice is given for an 14 objection, the objection may, within the period provided for 15 under that section, be amended so that it is a properly made 16 objection. 17 Note-- 18 If the objection is not so amended, under section 42C it is taken to not 19 be a properly made objection. 20 `(3) An objection may be amended to change-- 21 (a) information that identifies the objector's land; or 22 (b) the objector's address for service for any notices 23 concerning the objection; or 24 (c) the amount of the valuation sought; or 25 (d) the grounds stated in the objection, or the facts and 26 circumstances that are the basis for the grounds, if the 27 change is to-- 28 (i) withdraw a ground or the facts or circumstances; or 29 (ii) reflect an additional matter raised in further 30 information given under section 43BA to 43BC; or 31 Page 31

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 30] (e) the information stated in the objection that the objector 1 seeks to rely on to include further information given 2 under section 43BA to 43BC. 3 `(4) However, an objection can not be amended if-- 4 (a) the objection as amended would not be a properly made 5 objection; or 6 (b) the amendment is sought to be made-- 7 (i) for an amendment mentioned in subsection (3)(a), 8 (b), (c) or (d)(i)--after the objection has been 9 decided, whether or not notice of the decision has 10 been given to the objector; or 11 (ii) for an amendment mentioned in subsection 12 (3)(d)(ii) or (e)--other than when the further 13 information is given. 14 `(5) An amendment to an objection permitted under this section 15 can only be made by signed notice to the chief executive. 16 `(6) If an objector purports to amend an objection other than under 17 this section, the chief executive must disregard the purported 18 amendment when deciding the objection.'. 19 Clause 30 Amendment of s 43C (Effect on objection of change in 20 valuation) 21 (1) Section 43C(1)(a), `an annual valuation'-- 22 omit, insert-- 23 `a general valuation'. 24 (2) Section 43C(1)(b), `annual valuation'-- 25 omit, insert-- 26 `general valuation'. 27 (3) Section 43C(1)(c), `owner'-- 28 omit, insert-- 29 `objector'. 30 Page 32

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 31] (4) Section 43C(2), `required' 1 omit, insert-- 2 `authorised'. 3 Clause 31 Amendment of s 44 (Late objection) 4 (1) Section 44(1)(b), from `posts' to `writing'-- 5 omit, insert-- 6 `makes an objection'. 7 (2) Section 44(1)(c)-- 8 renumber as section 44(1)(d). 9 (3) Section 44(1)-- 10 insert-- 11 `(c) the objection is a properly made objection; and'. 12 (4) Section 44(2), from `through' to `person'-- 13 omit, insert-- 14 `because of the person's mental or physical incapacity, an 15 extreme circumstance or an extraordinary emergency'. 16 Clause 32 Replacement of s 45 (Appeal) 17 Section 45-- 18 omit, insert-- 19 `45 Appeal 20 `(1) An objector who has objected under section 42 against a 21 valuation may, if dissatisfied with the decision of the chief 22 executive on the objection, appeal to the Land Court against 23 the decision. 24 `(2) However, an objector can not appeal if-- 25 (a) the amount of the valuation sought in the objection was 26 less than the valuation and the decision was to change 27 Page 33

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 33] the valuation to an amount that is equal to or less than 1 that amount; or 2 (b) the amount of the valuation sought in the objection was 3 more than the valuation and the decision was to change 4 the valuation to that amount; or 5 (c) the objection is not a properly made objection; or 6 (d) the chief executive has not made a decision under 7 section 43 on the objection. 8 `(3) An appeal may be started only by filing a notice of appeal in 9 the Land Court registry. 10 `(4) However, other than under section 57, an appeal can not be 11 filed after 42 days after the date of issue stated in the chief 12 executive's decision on the objection. 13 `(5) The notice of appeal must state-- 14 (a) the grounds of appeal; and 15 (b) the amount the appellant seeks for the valuation. 16 `(6) The stated grounds of appeal can only include grounds 17 included in the objection. 18 Note-- 19 For when the grounds in an objection may be amended, see section 20 43BD. 21 `(7) The appellant must serve a copy of the notice of appeal on the 22 chief executive within 7 days after the filing of the notice of 23 appeal. 24 `(8) Sections 57 to 68 and section 70 apply, with necessary 25 changes, to an appeal under this section as if the appeal were 26 an appeal under part 6A.'. 27 Clause 33 Insertion of new pt 4, div 3 28 Part 4, after section 46-- 29 insert-- 30 Page 34

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 33] `Division 3 Adjustment factors if general 1 valuation not made 2 `46A Obligation to fix adjustment factor if general 3 valuation not made 4 `(1) This section applies if, under the general valuation schedule 5 for a year, a general valuation is not to be made for an area for 6 that year. 7 `(2) Before 31 March in that year the chief executive must fix a 8 factor or factors for lands in the area (the adjustment factor 9 for the lands) to reflect any change in the market for the area 10 since the last general valuation for the area took effect. 11 `(3) However, subsection (2) does not apply if-- 12 (a) because of unusual circumstances, the chief executive 13 considers it is not practicable to fix an adjustment factor 14 for the area; or 15 Examples of unusual circumstances-- 16 civil disturbance, extreme climatic conditions, industrial action, 17 changes in the way valuations are made, computer failure 18 (b) the chief executive considers the change in the market 19 since the taking of effect of the later of the following is 20 less than 10%-- 21 (i) the last general valuation for the area; 22 (ii) the last adjustment factor for the lands. 23 `(4) The chief executive may fix-- 24 (a) an adjustment factor for all or any grouping of lands in 25 an area based on categorisation criteria the chief 26 executive considers appropriate; or 27 (b) the same factor for all of the area. 28 Page 35

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 33] `46B Notice of adjustment factor 1 `Before each 31 March the chief executive must publish a 2 gazette notice or a notice on the department's website 3 stating-- 4 (a) each adjustment factor that will have effect from the 5 next 30 June; and 6 (b) the name of the relevant area for each of the adjustment 7 factors; and 8 (c) the grouping of lands to which each of the adjustment 9 factors apply. 10 `46C Submissions before fixing adjustment factor 11 `(1) Before fixing an adjustment factor, the chief executive must-- 12 (a) seek submissions from stakeholders the chief executive 13 considers appropriate within a reasonable period before 14 fixing the factor; and 15 Examples of stakeholders-- 16 local governments, professional and property industry 17 representative organisations and other government agencies 18 (b) consider the submissions. 19 `(2) To remove any doubt, it is declared that subsection (1)(b) does 20 not prevent the chief executive from considering anything else 21 the chief executive considers relevant to fixing the adjustment 22 factor. 23 `46D Advisory panel 24 `The chief executive may form an advisory panel of 25 stakeholders the chief executive considers appropriate to give 26 the chief executive advice about the fixing of adjustment 27 factors. 28 Page 36

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 34] `46E Duration of adjustment factor 1 `An adjustment factor has effect for the lands to which it 2 applies from the 30 June after notice of it is published under 3 section 46B until the taking of effect of the earlier of the 4 following for the lands-- 5 (a) a new general valuation; 6 (b) a new adjustment factor. 7 `46F Adjustment of valuation by adjustment factor 8 `(1) This section applies while an adjustment factor has effect for 9 land. 10 `(2) For section 72, the valuation of the land is adjusted to reflect 11 the adjustment factor. 12 `(3) Subsection (2) applies despite section 72. 13 `46G Adjustment is not a valuation 14 `To remove any doubt, it is declared that the figure resulting 15 from the adjustment under section 46F is not a valuation.'. 16 Clause 34 Amendment of s 47 (Valuation rolls--particulars and 17 form) 18 Section 47(2), `annual valuations'-- 19 omit, insert-- 20 `general valuations'. 21 Clause 35 Amendment of pt 6, hdg (Notice of valuation (other than 22 annual) and objections) 23 Part 6, heading, `annual'-- 24 omit, insert-- 25 `general'. 26 Page 37

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 36] Clause 36 Amendment of s 50 (Notice of valuation (other than 1 annual)) 2 (1) Section 50, heading, `annual'-- 3 omit, insert-- 4 `general'. 5 (2) Section 50(1), from `such notice shall'-- 6 omit, insert-- 7 `the notice must state all of the following-- 8 (a) the date of valuation and the date of issue of the notice; 9 (b) that the owner may object to the valuation within 45 10 days after the date of issue of the notice; 11 (c) the way in which an objection may be made.'. 12 Clause 37 Replacement of s 52 (Objections to valuation) 13 Section 52-- 14 omit, insert-- 15 `52 Objection to valuation (other than general) 16 `(1) An owner who is dissatisfied with a valuation, other than a 17 general valuation, of the owner's land may object to the 18 valuation. 19 `(2) However, the objection may be made only if-- 20 (a) it is given to the chief executive within 45 days after the 21 date of issue of the relevant notice of valuation under 22 section 50(1); and 23 (b) it is a properly made objection. 24 `(3) Subsection (2)(a) is subject to section 52A. 25 `(4) Subsection (2)(b) is subject to section 52AB. 26 `(5) To remove any doubt, it is declared that the owner can not 27 make an objection to the valuation other than as provided for 28 under this section. 29 Page 38

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 37] `52AA What is a properly made objection 1 `(1) A properly made objection is an objection that complies with 2 all of the following requirements-- 3 (a) the objection must be-- 4 (i) in the approved form; and 5 (ii) signed by the objector or, if it is signed by an agent 6 for the objector, accompanied by the objector's 7 written consent to the objection; 8 (b) the objection must state all of the following-- 9 (i) the objector's address for service for any notices 10 concerning the objection; 11 (ii) information that identifies the objector's land, 12 including, for example, the property identification 13 number, real property description or property 14 address shown on the notice of valuation under 15 section 50; 16 (iii) the amount the objector seeks for the valuation; 17 (iv) the grounds of objection to the valuation, with 18 particulars of the facts and circumstances relied 19 upon for each of the grounds; 20 (v) any other matter prescribed under a regulation; 21 (c) if a ground of objection to the valuation concerns the 22 comparability of the sale of any other land, the ground 23 must state full details of-- 24 (i) the sale; and 25 (ii) the reasons why the objector contends the sale is 26 relevant to the valuation of the objector's land; and 27 (iii) the basis of comparison between the objector's 28 land and the land the subject of the sale; 29 (d) if a ground of objection to the valuation concerns the 30 value of improvements of the objector's land, the ground 31 must state all of the following-- 32 Page 39

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 37] (i) any market value of the objector's land as 1 improved recorded in the objector's books of 2 account current on the date of valuation; 3 (ii) the improved value of the objector's land 4 contended for by the objector; 5 (iii) the amount of the replacement cost of the 6 improvements contended for by the objector; 7 (iv) the insurance replacement cost of any 8 improvements recorded in any of the objector's 9 books of account current on the date of valuation; 10 (v) the depreciated value of the improvements (if any) 11 recorded in any of the objector's books of account 12 current on the date of valuation; 13 (vi) the value of the improvements contended for by the 14 objector; 15 (e) the objection must be accompanied by-- 16 (i) the information the objector seeks to rely on to 17 establish the grounds of the objection; and 18 (ii) any of the following in the possession or control of 19 the objector relating to the value of the objector's 20 land or the value of improvements-- 21 (A) valuation reports; 22 (B) depreciation schedules; 23 (C) assessments of insurance replacement cost of 24 improvements; and 25 (iii) any other information prescribed under a 26 regulation; 27 (f) the objection must be accompanied by the fee prescribed 28 under a regulation. 29 Note-- 30 If a correction notice under section 52AB is not complied with, the 31 objection is taken under that section not to be a properly made 32 objection. 33 Page 40

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 37] `(2) The approved form must state-- 1 (a) the matters the chief executive considers appropriate 2 about the objection process under this part, including, 3 for example, about objections that are not properly made 4 objections; and 5 (b) that the chief executive can not decide an objection that 6 is not a properly made objection. 7 `(3) In this section-- 8 information includes expert opinion evidence. 9 Example-- 10 an expert opinion concerning any of the matters mentioned in 11 subsection (1)(c) 12 `52AB Assessment of whether objection is properly made 13 `(1) The chief executive must consider an objection made under 14 section 52 and assess whether or not it is a properly made 15 objection. 16 `(2) If the decision is that the objection is not a properly made 17 objection, the chief executive must give the objector a notice 18 (a correction notice) stating all of the following-- 19 (a) the date the chief executive issued the correction notice; 20 (b) that the objection is not a properly made objection; 21 (c) why the objection is not a properly made objection; 22 (d) that the objector must, within 14 days after the day the 23 notice was issued, amend the objection so that it is a 24 properly made objection; 25 (e) that if the objection is not amended within the 14 days 26 so that it is a properly made objection-- 27 (i) under subsection (4), the objection will be taken 28 not to be a properly made objection; and 29 (ii) section 53(2) will prohibit the chief executive from 30 deciding the objection; and 31 Page 41

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 38] (iii) section 55(2)(c) will prohibit any appeal to the 1 Land Court about the valuation of the objector's 2 land. 3 `(3) Subsections (4) to (6) apply if the objector does not, within 4 the 14 days, amend the objection so that it is a properly made 5 objection. 6 `(4) The objection is taken not to be a properly made objection. 7 `(5) The chief executive must, within 28 days, give the objector 8 written notice that-- 9 (a) under this section the objection is taken not to be a 10 properly made objection; and 11 (b) section 53(2) prohibits the chief executive from deciding 12 the objection. 13 `(6) A failure to comply with subsection (5) does not limit or 14 otherwise affect subsection (4).'. 15 Clause 38 Amendment of s 52A (Late objections to valuation) 16 (1) Section 52A(1)(b), from `posts' to `writing'-- 17 omit, insert-- 18 `makes an objection'. 19 (2) Section 52A(1)(c)-- 20 renumber as section 52A(1)(d). 21 (3) Section 52A(1)-- 22 insert-- 23 `(c) the objection is a properly made objection; and'. 24 (4) Section 52A(2), from `through' to `person'-- 25 omit, insert-- 26 `because of the person's mental or physical incapacity, an 27 extreme circumstance or an extraordinary emergency'. 28 Page 42

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 39] Clause 39 Amendment of s 53 (Consideration of objections) 1 (1) Section 53(2) to (9)-- 2 renumber as section 53(4) to (11). 3 (2) Section 53, before subsection (4), as renumbered-- 4 omit, insert-- 5 `53 Consideration of properly made objection 6 `(1) The chief executive must consider and decide each objection 7 under section 52. 8 `(2) However, the chief executive can not decide an objection that 9 is not a properly made objection. 10 Note-- 11 For other circumstances in which an objection must not be considered, 12 see sections 53C and 54(5). 13 `(3) The decision must be to-- 14 (a) allow the objection on the terms and to the extent the 15 chief executive considers appropriate; or 16 (b) disallow the objection; or 17 (c) disallow the objection and change the amount of the 18 valuation.'. 19 (3) Section 53(4), (7), (9) and (11)(a), as renumbered, `owner'-- 20 omit, insert-- 21 `objector'. 22 (4) Section 53(6), as renumbered, after `sections 55 to 68'-- 23 insert-- 24 `or in an application for review under the Judicial Review Act 25 1991, section 20 of a decision by the chief executive'. 26 (5) Section 53(6), as renumbered, `owner'-- 27 omit, insert-- 28 `appellant'. 29 (6) Section 53(8), as renumbered, `owners'-- 30 Page 43

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 40] omit, insert-- 1 `objectors'. 2 Clause 40 Insertion of new ss 53A-53D 3 After section 53-- 4 insert-- 5 `53A When objector may give further information 6 `(1) If a conference is held under section 53, the objector may, 7 within 14 days after the conference ends, give the chief 8 executive further written information that-- 9 (a) supports the grounds in the objection; or 10 (b) raises a new ground of objection or relates to another 11 matter raised at the conference. 12 `(2) Whether or not a conference under section 53 has been held, 13 the chief executive may invite an objector under section 52 to 14 give the chief executive further written information (the 15 invited information)-- 16 (a) that supports the grounds in the objection; or 17 (b) to clarify grounds in the objection or any thing stated in 18 the objection. 19 `(3) The invitation must-- 20 (a) be by written notice to the objector's address for service 21 stated in the objection; and 22 (b) state the date the chief executive issued the invitation. 23 `(4) The invited information may be given only within the 24 following period (the required period)-- 25 (a) generally--the period that ends 14 days after the date 26 the chief executive issued the invitation (the usual 27 period); 28 (b) if, within the 14 days, the chief executive and the 29 objector agree in writing to a later period that ends no 30 Page 44

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 40] more than 14 days after the usual period ends--the later 1 period. 2 `(5) Further information given under this section is not without 3 prejudice. 4 Notes-- 5 1 The giving, under this section, section 53B or 53C, of further 6 information does not, of itself, change the objection. For how and 7 when an objection can be amended, see section 53D. 8 2 Particular amendments relating to the giving of the further 9 information can only be made when the further information is 10 given--see section 53D(4). 11 3 In any subsequent appeal against the decision on the objection, only 12 grounds in the objection before the chief executive when the 13 decision was made may be relied on--see section 56(3). 14 `53B When objector must give further information 15 `(1) This section applies if-- 16 (a) the chief executive considers further information, other 17 than information the subject of legal professional 18 privilege-- 19 (i) is likely to be in the objector's custody, possession 20 or power; and 21 (ii) will likely be relevant to the deciding of an 22 objection made under section 52; and 23 Examples of possible further information-- 24 any of the following about the objector's land or other land-- 25 · a valuation report (improved or unimproved) 26 · a town planning report 27 · a record of discussions with purchasers, vendors or agents 28 · information about a stated type of cost associated with the 29 development 30 (b) the valuation objected against is more than the following 31 amount-- 32 Page 45

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 40] (i) if any amount of more than $2m has been 1 prescribed under a regulation--the prescribed 2 amount; 3 (ii) if no amount has been prescribed--$2m. 4 `(2) This section applies-- 5 (a) whether or not-- 6 (i) a conference under section 53 has been held; or 7 (ii) the information is the subject of an invitation under 8 section 53A(2); and 9 (b) whether the information is a document or other 10 information; and 11 (c) even if the information came into existence for a 12 purpose unrelated to the objection. 13 Examples of purposes unrelated to the objection-- 14 · the obtaining of finance 15 · compliance with a requirement under the Corporations Act 16 `(3) The chief executive may give the objector a written notice (an 17 information requirement) requiring the objector to give the 18 chief executive in writing all of the information within the 19 following period (the required period)-- 20 (a) generally--the period that ends 28 days after the date 21 the chief executive issued the information requirement 22 (the usual period); 23 (b) if, within the 28 days, the chief executive and the 24 objector agree in writing to a later period that ends no 25 more than 14 days after the usual period ends--the later 26 period. 27 `(4) The information requirement must-- 28 (a) state the date the chief executive issued the information 29 requirement; and 30 (b) describe the information required to be given. 31 Page 46

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 40] Example of a description of information-- 1 for a comparative sale mentioned in the objection, a detailed 2 breakdown of the components of the sale, including, if 3 applicable, any demolition costs and details of quantity and costs 4 of site filling 5 `(5) For subsection (4)(b), the description is sufficient if it is by 6 reference to the information's nature or type. 7 `53C Lapsing of objection for noncompliance with 8 information requirement 9 `(1) This section applies if the chief executive considers an 10 objector has not, within the required period under section 11 53B, complied with all or part of an information requirement 12 under that section. 13 `(2) The chief executive may give the objector a notice (a lapsing 14 notice) stating-- 15 (a) the information (the outstanding information) the chief 16 executive considers the objector must give the chief 17 executive to comply with the information requirement; 18 and 19 (b) that if the objector does not give the chief executive the 20 outstanding information in writing within 14 days after 21 the day the lapsing notice was issued-- 22 (i) the objection will lapse; and 23 (ii) the chief executive will not be required to consider 24 or further consider the objection. 25 `(3) If the objector has not, within the 14 days, given the chief 26 executive the outstanding information in writing-- 27 (a) the objection lapses; and 28 (b) the chief executive is not required to consider or further 29 consider the objection. 30 `(4) However-- 31 (a) subsection (3) does not apply if-- 32 Page 47

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 40] (i) the outstanding information would, at common 1 law, be privileged from production in a proceeding; 2 or 3 (ii) within the 14 days the objector gives the chief 4 executive a statutory declaration declaring that the 5 outstanding information is not in the objector's 6 custody, possession or power; and 7 (b) if, within the 14 days, the decision to make the 8 information requirement or the decision to give the 9 lapsing notice is stayed by a court, subsection (3) does 10 not apply until the time, if any, decided by that court. 11 `(5) For subsection (4)(a)(ii), the statutory declaration must be 12 sworn by-- 13 (a) if the objector is an individual--the objector; or 14 (b) if the objector is a corporation--an individual with 15 knowledge of the matter who is lawfully authorised to 16 swear the declaration for the objector. 17 `53D How and when an objection can be amended 18 `(1) An objection can not be amended other than as provided for 19 under this section. 20 `(2) If, under section 52AB, a correction notice is given for an 21 objection, the objection may, within the period provided for 22 under that section, be amended so that it is a properly made 23 objection. 24 Note-- 25 If the objection is not so amended, under section 52AB it is taken to not 26 be a properly made objection. 27 `(3) An objection may be amended to change-- 28 (a) information that identifies the objector's land; or 29 (b) the objector's address for service for any notices 30 concerning the objection; or 31 (c) the amount of the valuation sought; or 32 Page 48

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 41] (d) the grounds stated in the objection, or the facts and 1 circumstances that are the basis for the grounds, if the 2 change is to-- 3 (i) withdraw a ground, or the facts or circumstances; 4 or 5 (ii) reflect an additional matter raised in further 6 information given under section 53A to 53C; or 7 (e) the information stated in the objection that the objector 8 seeks to rely on to include further information given 9 under section 53A to 53C. 10 `(4) However, an objection can not be amended if-- 11 (a) the objection as amended would not be a properly made 12 objection; or 13 (b) the amendment is sought to be made-- 14 (i) for an amendment mentioned in subsection (3)(a), 15 (b), (c) or (d)(i)--after the objection has been 16 decided, whether or not notice of the decision has 17 been given to the objector; or 18 (ii) for an amendment mentioned in subsection 19 (3)(d)(ii) or (e)--other than when the further 20 information is given. 21 `(5) An amendment to an objection permitted under this section 22 can only be made by signed notice to the chief executive. 23 `(6) If an objector purports to amend an objection other than under 24 this section, the chief executive must disregard the purported 25 amendment when deciding the objection.'. 26 Clause 41 Amendment of s 54 (Notice to objector) 27 (1) Section 54(1A) to (3)-- 28 renumber as section 54(3) to (6). 29 (2) Section 54, before subsection (3) as renumbered-- 30 omit, insert-- 31 Page 49

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 42] `54 Notice of decision 1 `(1) The chief executive must, as soon as practicable after making 2 a decision under section 53, give the objector written notice of 3 the decision and the reasons for it. 4 `(2) The notice must state the date it was issued.'. 5 (3) Section 54(5)(c), as renumbered, `owner'-- 6 omit, insert-- 7 `objector'. 8 (4) Section 54(5), as renumbered, `required' 9 omit, insert-- 10 `authorised'. 11 (5) Section 54(6), as renumbered, `subsection (2)'-- 12 omit, insert-- 13 `subsection (5)'. 14 Clause 42 Replacement of s 55 (Appeal against the chief executive's 15 decision on an objection) 16 Section 55-- 17 omit, insert-- 18 `55 Appeal right 19 `(1) An objector who has objected under section 52 against a 20 valuation may, if dissatisfied with the decision of the chief 21 executive on the objection, appeal to the Land Court against 22 the decision. 23 `(2) However, an objector can not appeal if-- 24 (a) the amount of the valuation sought in the objection was 25 less than the valuation and the decision was to change 26 the valuation to an amount that is equal to or less than 27 that amount; or 28 Page 50

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 43] (b) the amount of the valuation sought in the objection was 1 more than the valuation and the decision was to change 2 the valuation to that amount; or 3 (c) the objection is not a properly made objection; or 4 (d) the chief executive has not made a decision under 5 section 53 on the objection. 6 `(3) Also, other than under section 57, an appeal can not be filed 7 after 42 days after the date of issue stated in the chief 8 executive's decision on the objection.'. 9 Clause 43 Amendment of s 56 (How to start an appeal) 10 (1) Section 56(2) and (3)-- 11 omit, insert-- 12 `(2) The notice of appeal must state-- 13 (a) the grounds of appeal; and 14 (b) the amount the appellant seeks for the valuation. 15 `(3) The stated grounds of appeal can only include grounds 16 included in the objection. 17 Note-- 18 For when the grounds in an objection may be amended, see section 19 53D.'. 20 Clause 44 Amendment of s 57 (Late filing) 21 (1) Section 57(1), `section 55(2)'-- 22 omit, insert-- 23 `section 55(3)'. 24 (2) Section 57, `owner'-- 25 omit, insert-- 26 `appellant'. 27 Page 51

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 45] Clause 45 Amendment of s 58 (Defect in notice of appeal--action 1 of registrar) 2 Section 58(5), `owner'-- 3 omit, insert-- 4 `appellant'. 5 Clause 46 Insertion of new s 63A 6 After section 63-- 7 insert-- 8 `63A Hearing of appeal 9 `(1) This section applies for the hearing of an appeal under section 10 55. 11 `(2) The hearing must be limited to the grounds stated in the notice 12 of appeal. 13 `(3) The burden of proving all or any of the grounds is on the 14 appellant. 15 `(4) Subject to subsection (3), the appeal must be by way of 16 rehearing. 17 Note-- 18 See also section 96(13) (Evidence).'. 19 Clause 47 Amendment of s 64 (Appeal to Land Appeal Court) 20 Section 64(1), `owner'-- 21 omit, insert-- 22 `objector'. 23 Clause 48 Amendment of s 65 (Appeal to Court of Appeal) 24 Section 65, `owner'-- 25 omit, insert-- 26 `objector'. 27 Page 52

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 49] Clause 49 Amendment of s 72 (Purposes for which valuation to be 1 used) 2 Section 72, after subsection (2)-- 3 insert-- 4 `Note-- 5 See, however, section 46F (Adjustment of valuation by adjustment 6 factor).'. 7 Clause 50 Amendment of s 84 (Address for service) 8 Section 84-- 9 insert-- 10 `(2) However, the address for service stated in an objection is the 11 objector's address for service for any notice concerning the 12 objection (an objection-related notice). 13 `(3) The chief executive is taken to have given the objector an 14 objection-related notice by giving it to the objector at the 15 address for service. 16 Note-- 17 See also the Acts Interpretation Act 1954, sections 39 (Service of 18 documents) and 39A (Meaning of service by post etc.). 19 `(4) Subsections (2) and (3) apply despite any actual change of the 20 objector's address, even though the chief executive is aware, 21 or might by enquiry become aware, of the change. 22 `(5) To remove any doubt, it is declared that the chief executive 23 may give the objector an objection-related notice in another 24 way as permitted under the Acts Interpretation Act 1954, 25 section 39.'. 26 Clause 51 Amendment of s 96 (Evidence) 27 (1) Section 96(11)(a), `an annual valuation'-- 28 omit, insert-- 29 `a general valuation'. 30 Page 53

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 52] (2) Section 96-- 1 insert-- 2 `(13) For an appeal relating to an objection under this Act-- 3 (a) a certificate by the chief executive stating the amount of 4 the value of improvements concerning the objector's 5 land is-- 6 (i) for section 3, sufficient evidence of the value of the 7 improvements; and 8 (ii) sufficient evidence of that value in the absence of 9 any other evidence enabling the Land Court to 10 conclude another amount should be decided to be 11 the value; and 12 (b) a certificate by the chief executive stating the amount of 13 the improved value of the objector's land is-- 14 (i) for section 3, sufficient evidence of the amount of 15 the improved value; and 16 (ii) sufficient evidence of that amount in the absence of 17 any other evidence enabling the Land Court to 18 conclude another amount should be decided; and 19 (c) a document received by the chief executive from the 20 appellant during the course of the objection, certified to 21 have been so received, is evidence of the contents of the 22 document and any opinions contained in the document.'. 23 Clause 52 Insertion of new pt 9, div 5 24 Part 9-- 25 insert-- 26 Page 54

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 52] `Division 5 Transitional provisions for Valuation 1 of Land and Other Legislation 2 Amendment Act 2010 3 `104 Definitions for div 5 4 `In this division-- 5 commencement means the day this section commences. 6 former, for a provision mentioned in this division, means the 7 provision to which the reference relates is a provision of the 8 pre-amended Act, as affected by any relevant definitions 9 under the pre-amended Act. 10 new, for a provision mentioned in this division, means the 11 provision to which the reference relates is a provision of the 12 post-amended Act, as affected by any relevant definitions 13 under the post-amended Act. 14 post-amended Act means this Act as in force from the 15 commencement. 16 pre-amended Act means this Act as in force before the 17 commencement. 18 `105 Retrospective displacement of particular provisions 19 `(1) This section applies to a valuation in effect at any time on or 20 from 30 June 2002. 21 `(2) Former sections 3 to 6 and 23 do not apply, and are taken 22 never to have applied, for the valuation. 23 `(3) New sections 3 to 6 and 23 apply, and are taken to have 24 always to have applied, for the valuation. 25 `(4) Despite subsections (2) and (3), former sections 3 to 6 and 23 26 continue to apply for the purpose of a proceeding decided 27 before the commencement. 28 `(5) To remove any doubt, it is declared that subsections (2) and 29 (3) otherwise apply for all other purposes, including, for 30 example-- 31 Page 55

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 52] (a) an objection or decision relating to the valuation made 1 before the commencement; and 2 (b) a proceeding, including an appeal from a proceeding 3 mentioned in subsection (4), started but not decided 4 before the commencement. 5 `(6) For the application of new sections 3 to 6 and 23 to the 6 valuation, a reference in the sections to the date of valuation is 7 taken to be a reference to the date of valuation as stated in the 8 relevant notice about the valuation under former section 41A 9 or 50. 10 `106 Petroleum leases 11 `To remove any doubt, it is declared that, for the pre-amended 12 Act, the holder or a lawful occupier of a petroleum lease has 13 always been an owner of the land the subject of the lease. 14 `107 Making and availability of new objection forms 15 before commencement 16 `(1) This section applies if before the commencement the chief 17 executive purports to approve and make available the first 18 approved form for an objection under new sections 42 and 52. 19 `(2) The approval of the form and the making of its availability are 20 taken to have been validly made or done on the 21 commencement. 22 `(3) Making the form available before the commencement as 23 mentioned in subsection (1) includes publishing it on the 24 department's website without notifying it in the gazette. 25 `(4) Subsections (2) and (3)-- 26 (a) apply despite the Statutory Instruments Act 1992, 27 section 58 (section 58); and 28 (b) do not prevent a notice under section 58 about the form 29 from being gazetted after the commencement. 30 `(5) A gazettal mentioned in subsection (4)(b) does not change the 31 approval of the form on the commencement. 32 Page 56

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 52] `108 References to date of valuation 1 `Until new section 37 commences, a reference in this Act to 2 the date of valuation for a particular valuation is a reference to 3 its date of valuation as stated in the notice about the valuation 4 required under former section 41A or 50 or new section 41A 5 or 50. 6 `109 General valuation schedule first commences on 7 30 June 2012 8 `Despite new section 36A, the general valuation schedule 9 when first made commences for general valuations that take 10 effect on 30 June 2012. 11 `110 References to general valuations 12 `(1) Until the general valuation schedule commences under 13 section 109, a reference in the post-amended Act to a general 14 valuation is taken to be a reference to an annual valuation. 15 `(2) For new section 46A(2) and (3)(b)(i), if there has been no 16 general valuation for an area the reference to a general 17 valuation includes a reference to an annual valuation for the 18 area. 19 `(3) In this section-- 20 annual valuation means an annual valuation as defined under 21 the pre-amended Act, whether made before or after the 22 commencement. 23 `111 Pre-amended Act applies for particular objections 24 `(1) This section applies to a valuation the notice for which is 25 issued before-- 26 (a) a day prescribed under a regulation; or 27 (b) if no day is prescribed under a regulation before the first 28 2010 valuation--the day the notice for the first 2010 29 valuation is issued. 30 Page 57

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 3 Amendment of Land Court Act 2000 [s 53] `(2) Despite the post-amended Act, the pre-amended Act applies 1 for making the objection and any appeal relating to the 2 objection. 3 `(3) Subsection (2) applies subject to section 105. 4 `(4) In this section-- 5 first 2010 valuation means the first valuation under the 6 post-amended Act to take effect on 30 June 2010 for which a 7 notice is given. 8 notice, for a valuation, means the notice about the valuation 9 required under former section 41A or 50 or new section 41A 10 or 50. 11 `112 Outstanding appeals 12 `(1) Despite the post-amended Act, former sections 45, 55 and 56 13 continue to apply for an appeal against a decision on an 14 objection if the objection was made before the 15 commencement. 16 `(2) New section 63A does not apply for the appeal.'. 17 Part 3 Amendment of Land Court Act 18 2000 19 Clause 53 Act amended 20 This part amends the Land Court Act 2000. 21 Clause 54 Amendment of s 33 (Land Court may make declarations) 22 Section 33-- 23 insert-- 24 `(6) Despite subsection (1), a proceeding can not be brought in the 25 Land Court for a declaration about whether or not a document 26 Page 58

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 4 Amendment of Local Government Act 1993 [s 55] that purports to be an objection under the Valuation of Land 1 Act 1944 is a properly made objection under that Act.'. 2 Part 4 Amendment of Local 3 Government Act 1993 4 Clause 55 Act amended 5 This part amends the Local Government Act 1993. 6 Clause 56 Amendment of s 996 (Amendment of land record) 7 (1) Section 996(2), `an annual valuation'-- 8 omit, insert-- 9 `a general valuation'. 10 (2) Section 996-- 11 insert-- 12 `(4) In this section-- 13 general valuation means a general valuation under the 14 Valuation of Land Act 1944 and includes a general valuation 15 affected by any adjustment factor applied under that Act.'. 16 Part 5 Amendment of Water Act 2000 17 Clause 57 Act amended 18 This part amends the Water Act 2000. 19 Page 59

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 5 Amendment of Water Act 2000 [s 58] Clause 58 Amendment of s 74 (Applying for approval of land and 1 water management plans) 2 Section 74-- 3 insert-- 4 `(7) Subsection (2) does not apply to-- 5 (a) an application mentioned in subsection (5); or 6 (b) a proposed land and water management plan, or part of a 7 proposed plan, comprising an accredited ERMP.'. 8 Clause 59 Insertion of new s 74A 9 After section 74-- 10 insert-- 11 `74A Documents that may make up land and water 12 management plan 13 `(1) A land and water management plan may-- 14 (a) consist of any number of documents; and 15 (b) incorporate the provisions of other documents into the 16 plan. 17 Example for paragraph (b)-- 18 A proposed land and water management plan might incorporate 19 provisions of an accredited ERMP about mitigating the risk of 20 land degradation caused by water use. 21 `(2) The documents mentioned in subsection (1) may be 22 documents prepared for another purpose. 23 `(3) The plan need not be called a land and water management 24 plan.'. 25 Clause 60 Amendment of s 76 (Criteria for deciding application for 26 approval of land and water management plan) 27 Section 76(2)-- 28 omit, insert-- 29 Page 60

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 5 Amendment of Water Act 2000 [s 61] `(2) Subsection (1)(a) does not apply to-- 1 (a) an application for approval of a farm management 2 system as a land and water management plan; or 3 (b) a proposed land and water management plan, or part of a 4 proposed plan, comprising an accredited ERMP.'. 5 Clause 61 Amendment of s 78 (Amending land and water 6 management plans) 7 (1) Section 78, heading, after `plans'-- 8 insert-- 9 `--general'. 10 (2) Section 78-- 11 insert-- 12 `(3) Subsection (1) is subject to section 78B.'. 13 Clause 62 Amendment of s 78A (Minor or stated amendments of 14 land and water management plan) 15 Section 78A-- 16 insert-- 17 `(2) Subsection (1) is subject to section 78B.'. 18 Clause 63 Insertion of new s 78B 19 Chapter 2, part 3, division 3, subdivision 5-- 20 insert-- 21 `78B Amending particular land and water management 22 plans 23 `(1) This section applies to a land and water management plan, or 24 a part of a plan, comprising an accredited ERMP. 25 `(2) The plan or part comprising the accredited ERMP can not be 26 amended under section 78 or 78A. 27 Page 61

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 5 Amendment of Water Act 2000 [s 64] `(3) If the accredited ERMP is amended under the Environmental 1 Protection Act 1994, the amendment is taken to be an 2 amendment of the land and water management plan for this 3 Act. 4 `(4) In this section-- 5 accredited ERMP includes a part of an accredited ERMP.'. 6 Clause 64 Amendment of s 82 (Deciding application to defer land 7 and water management plan requirements) 8 (1) Section 82(1), from `defer' to `year'-- 9 omit, insert-- 10 `defer, or further defer, the requirement under section 73(5) 11 for a stated period (the deferral period) of not more than 2 12 years'. 13 (2) Section 82(3)-- 14 omit. 15 (3) Section 82(4) and (5)-- 16 renumber as section 82(3) and (4). 17 (4) Section 82(6)-- 18 omit, insert-- 19 `(5) The deferral of the requirement under section 73(5) has effect 20 from-- 21 (a) for a further deferral approved before the end of a 22 previous deferral period--the day after the previous 23 deferral period ends; or 24 (b) otherwise--the day the chief executive gives the 25 applicant the information notice about the decision.'. 26 Clause 65 Amendment of sch 4 (Dictionary) 27 Schedule 4-- 28 insert-- 29 Page 62

 


 

Valuation of Land and Other Legislation Amendment Bill 2010 Part 5 Amendment of Water Act 2000 [s 65] `accredited ERMP means an accredited ERMP under the 1 Environmental Protection Act 1994.'. 2 © State of Queensland 2010 Page 63

 


[Index] [Search] [Download] [Related Items] [Help]