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LOCAL GOVERNMENT ACT 1993 - SECT 89A Values under Valuation of Land Act 2001 to be used as basis of rates

LOCAL GOVERNMENT ACT 1993 - SECT 89A

Values under Valuation of Land Act 2001 to be used as basis of rates

(1)  .  .  .  .  .  .  .  .  
(2)  For the purposes of any other enactment relating to the assessment, imposition or levying of any rate required to be assessed with reference to, or imposed or levied on –
(a) the land value; or
(b) the capital value; or
(c) the assessed annual value or any portion of the assessed annual value as determined by the Valuer-General under section 11(3)(c) of the Valuation of Land Act 2001  –
(d) .  .  .  .  .  .  .  .  
of any land, a rate is to be assessed, imposed or levied, as the case may be, on or with reference to the values appearing in the valuation lists under section 45 of the Valuation of Land Act 2001 as last provided by the Valuer-General before the first day of the period in respect of which the rate is assessed, imposed or levied.
(2A)  In subsection (2) , a reference to the values appearing in the valuation lists is taken to be a reference to those values as affected by any adjustment factors provided by the Valuer-General.
(3)  Where a valuation is altered or a supplementary valuation is made, it is to take effect and the value so determined is to be used instead of the relevant value required by subsection (2) , in accordance with the following rules:
(a) where a valuation is altered or an adjustment factor is varied by the Valuer-General consequent on any of the following actions:
(i) the allowance of an objection under section 30 of the Valuation of Land Act 2001 ;
(ii) an order of the Land Valuation Court under Part 7 of that Act;
(iii) an order of the Supreme Court under section 40 of that Act;
(iv) a review of an adjustment factor under section 50B(1) of that Act –
the altered valuation or the variation of the adjustment factor has effect on and from the date on which the valuation or the adjustment factor objected to would have taken effect;
(b) where a supplementary valuation has been made as required by section 18(1) of the Valuation of Land Act 2001 , it has effect –
(i) where the event on which the supplementary valuation became necessary occurred before the commencement of the rating period in which the relevant supplementary valuation list is provided to the rating authority, from the commencement of that period; and
(ii) where the event on which the supplementary valuation became necessary occurred during the rating period in which the relevant supplementary valuation list is provided to the rating authority, from the date of the event;
(c) where a supplementary valuation has been made in accordance with section 21(1)(a) , (b) or (c) of the Valuation of Land Act 2001 , it has effect –
(i) on and from the date on which the land became subject to the relevant rate, in a case where that date is after the commencement of the rating period in which the relevant supplementary valuation list is provided to the rating authority; and
(ii) in any other case, from the commencement of that rating period;
(d) where a supplementary valuation has been made in accordance with section 21(1)(d) , (e) or (f) of the Valuation of Land Act 2001 , it has effect, except as provided in paragraphs (e) and (f) of this subsection –
(i) on and after the date of the valuation, in a case where that date is after the commencement of the rating period in which the relevant supplementary valuation list is provided to the rating authority; and
(ii) in any other case, from the commencement of that rating period;
(e) where a supplementary valuation has been made under section 21(1)(e) of the Valuation of Land Act 2001 owing to the erection of a building, it has effect –
(i) on and after the date of occupation of the building, if that date is after the commencement of the rating period in which the relevant supplementary valuation list is provided to the rating authority; and
(ii) on and after the date of the valuation, if that date is not after the date of occupation of the building but is after the commencement of that rating period; and
(iii) from the commencement of that rating period, if that commencement is on or after the date of the valuation;
(f) where a supplementary valuation has been made under section 21(1)(f) of the Valuation of Land Act 2001 for the purpose of rectifying an error, it has effect –
(i) on and from the date on which the error occurred, in a case where that date is after the commencement of the rating period in which the relevant supplementary valuation list is provided to the rating authority; and
(ii) in any other case, from the commencement of that rating period.
(4)  Where a supplementary valuation is made under section 18(1) of the Valuation of Land Act 2001 and the value of the land so valued has since the last relevant valuation been materially increased by reason of improvements, paragraph (d) or (e) of subsection (3) of this section applies to it and not paragraph (b) of that subsection.
(4A)  Where supplementary valuations are made under section 18(1) of the Valuation of Land Act 2001 as a result of a subdivision, the general manager may apportion any unpaid rates, averaged area rates or charges, or penalties imposed or interest charged, under section 128 in proportion to the supplementary valuations on the land now subdivided.
(5)  This section does not apply in a case where provision to the contrary is made in another enactment.