Queensland Consolidated Acts Queensland Consolidated ActsDespite the Administration Act, section 70(5), no right of appeal against the commissioner's decision on an objection to an assessment exists on the grounds that the relevant unimproved value assigned to an area of land or interest in land is excessive if the underlying value, or each underlying value, is the value of the area or interest made or caused to be made by the chief executive under the Valuation of Land Act 1944.