VALUATION OF LAND ACT 1916 - As at 1 August 2023 - Act 2 of 1916
- As at 1 August 2023 - Act 2 of 1916Table 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 (Repealed)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 (Repealed)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 (Repealed)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
- 13A Valuation service contracts
- 13B Kinds of contracts
- 13C Contested contracts
- 13D Uncontested contracts
- 13E Termination of contracts
- 13F Monitoring of contract valuers
- 13G Provisions relating to State Valuation Office
- 13H Recommendations for valuations
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
- 14CC Register of Land Values
- 14DD Alteration of the Register
- 14EE Certificates of land value
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)
NonePART 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)- 67 Valuation for the purposes of the Fire and Rescue NSW Act 1989
- 68 Valuation for compulsory acquisition 69, 70. (Repealed)
PART 6A - (Repealed)
NonePART 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