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VALUATION OF LAND ACT 1916 - As at 1 August 2023 - Act 2 of 1916

- As at 1 August 2023 - Act 2 of 1916

Table of Provisions

PART 1 - PRELIMINARY

  • 1 Name of Act
  • 2 Date of commencement
  • 3. (Repealed)
  • 4 Definitions
  • 4A Application of Act to fire and emergency services levy
  • 5 Improved value of land
  • 6. (Repealed)
  • 6A Land value
  • 7 Assessed annual value
  • 7A Improved value of strata
  • 7B Land value of strata
  • 7C Assessed annual value of strata
  • 7D Valuer-General not required to determine certain valuations
  • 7E-7K. (Repealed)
  • 8 Valuer-General
  • 9 Functions of Valuer-General
  • 9A Private valuations by Valuer-General
  • 10 Staff
  • 11 Disclosure and misuse of certain information
  • 12 Local government areas
  • 13 Western Division

PART 1A - CONTRACT VALUERS

PART 1B - VALUATION OF LAND

Division 1 - Land to be valued

  • 14A Valuer-General to ascertain land values
  • 14B Valuations to be made as at 1 July in current valuing year

Division 2 - How land is to be valued

  • 14C Valuation of land in the Western Division
  • 14D Protected archaeological areas, wildlife districts, wildlife refuges and game reserves
  • 14E Community schemes, neighbourhood schemes and certain strata schemes
  • 14F Valuation of mines and minerals
  • 14G Valuation subject to heritage restrictions under EPI
  • 14H Valuing rent-controlled land
  • 14I Valuing Crown lease restricted land
  • 14J Deduction of allowances
  • 14K Assumption as to physical condition and manner of use of land

Division 3 - Allowances for profitable expenditure

  • 14L Expenditure for which allowance is to be made
  • 14M Exclusion of allowances in certain circumstances
  • 14N Allowance not to exceed cost of improvements
  • 14O No allowance for expenditure by the Crown
  • 14P Time at which allowance is to be calculated
  • 14Q Apportionment of joint expenditure
  • 14R Allowance can be objected against

Division 4 - Allowances for subdivision

  • 14S Definition of "subdivider"
  • 14T Lots which qualify for subdivision allowance
  • 14U How subdivision allowance is ascertained
  • 14V Exclusion of subdivision allowances in certain circumstances
  • 14W Allowance can be objected against

Division 5 - Apportionment factors for mixed development land

  • 14X Owner may apply for apportionment factor for mixed development land
  • 14Y How apportionment factor is determined
  • 14Z Apportionment factors can be objected against
  • 14AA Apportionment factor to be reascertained in certain cases
  • 14BB Definitions

Division 5A - Apportionment factors for mixed use land

  • 14BBA Owner may apply for apportionment factor for mixed use land
  • 14BBB How apportionment factor is determined
  • 14BBC Apportionment factors can be objected against
  • 14BBD Apportionment factor to be reascertained in certain cases
  • 14BBE Definitions

Division 6 - Register of land values

PART 2 - VALUATIONS AND ROLLS

14. (Repealed)
  • 15 Forms to be sent out by Valuer-General
  • 15A Production of documents to Valuer-General
  • 16-19A. (Repealed)
  • 19B Valuation upon land becoming ratable on or after 1 July 1977
  • 20 Valuation on application
  • 21 Total value of interests in land
  • 22 Interests of lessors and lessees
  • 23-25. (Repealed)
  • 26 Where lands are to be included in one valuation
  • 26AA Valuation of strata parcel
  • 26A Valuation of parcels that form part of the site of a building
  • 27 Where lands are to be separately valued
  • 27A Separate valuations of strata
  • 27B Lots in subdivisions to be separately valued
  • 28 Land or stratum in two or more districts
  • 28A Land of which part only is ratable or taxable
  • 28B Strata to be separate parcels for purposes of certain Acts

PART 3 - NOTICES AND OBJECTIONS

  • 29 Notice of valuations to owner
  • 30 Failure to notify
  • 31 Objection by rating or taxing authority
  • 32 Rating or taxing authority to notify Valuer-General when occupiers etc liable to be rated or taxed
  • 33 Form of objection
  • 34 Grounds of objection
  • 35 Time for lodging objection
  • 35A Objections lodged out of time
  • 35AA Restrictions on objections to land tax valuations
  • 35B Determination of objection
  • 35C Notice of determination
  • 36 Rates and taxes payable despite objection or appeal

PART 3A - (Repealed)

None

PART 4 - APPEALS TO LAND AND ENVIRONMENT COURT

Division 1 - Appeals

  • 37 Right of appeal
  • 38 Time for appeal
  • 39 Grounds of appeal
  • 40 Powers of Land and Environment Court on appeal
  • 41 Giving effect to decision on appeal

Division 2 - Valuer-General may state case

  • 42 Valuer-General may state case
  • 43-46. (Repealed)

PART 5 - USE OF VALUATION LISTS

Note
  • 47 Rating or taxing authorities
  • 48 Furnishing valuation lists to authorities
  • 49 Supplementary lists
  • 49A Partial lists
  • 50 No alteration by rating or taxing authorities except when authorised
  • 51 New lists to replace old
  • 52 Alteration of boundaries or constitution of new districts
  • 53 Lists to be valuation book of authority
  • 54 Authentication of lists
  • 55 Payment for lists
  • 56 Form of lists
  • 57 Notice to authorities of amendments or alterations of Register
  • 58-59. (Repealed)
  • 60 Assessed annual value for purposes of other Acts
  • 60A Determination of values at request of council
  • 61 Valuations to be used as basis of rates, taxes and duties
  • 61A. (Repealed)
  • 62 Taxes and rates under any authority
  • 63, 64. (Repealed)

PART 6 - USE OF VALUATIONS BY PUBLIC SERVICE AGENCIES

Note 65, 66. (Repealed)

PART 6A - (Repealed)

None

PART 6B - SPECIAL ARRANGEMENTS

  • 70H Application of Part
  • 70I Special arrangements
  • 70J Nature of valuations
  • 70K Relationship with other provisions of this Act

PART 7 - MISCELLANEOUS

  • 71 Changes of ownership
  • 72 Boundaries of rating or taxing areas
  • 73 Lessor to furnish copy of lease
  • 74 Power of entry
  • 75 Penalty for refusing information
  • 76 Copies of entries to be supplied
  • 77. (Repealed)
  • 78 Certificate in lieu of valuation of land
  • 78A Furnishing of information given to the Valuer-General under sec 71
  • 79 Right to appear
  • 80 Method of recovery of penalties and fees
  • 80A Proceedings for recovery of penalties to be heard summarily
  • 80B. (Repealed)
  • 81 Regulations
  • 82 Penalties
  • 83 Savings, transitional and other provisions

PART 8 - (Repealed)

None

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