Victorian Consolidated Legislation

Valuation of Land Act 1960 - SECT 16

Who may object?

16. Who may object?





(1) A person aggrieved by a valuation of any land made by or for a rating
authority may lodge a written objection with the rating authority on any one
or more of the grounds set out in section 17.

(2) An objection must-

   (a)  contain the prescribed information (if any); and



   (b)  give particulars of the bases of valuation to which objection is made;
        and

   (c)  state the grounds on which the objection is based.

(3) However, a rating authority cannot disallow an objection only because of a
failure to comply with subsection (2).

(3A) In addition to the requirements of subsection (2), if-

   (a)  a ground for the objection is that the value assigned is too high or
        too low; and

   (b)  the value assigned is not less than the prescribed amount-

the objection must state the amount that the objector contends is the correct
value.

(3B) An amount stated in an objection in accordance with subsection (3A) is
not binding on the objector.

(4) A person who is given a notice of valuation by a rating authority under
section 15(1)(a) or (3) is deemed to be a person aggrieved by the valuation
whether or not the valuation is used for the purposes of a rate or tax levied
by that authority.

(5) A person is deemed to be a person aggrieved by a valuation of land if-



   (a)  the person is liable for or required to pay any rate or tax in respect
        of land; and

   (b)  notice of a valuation of the land has not been given to that person by
        the rating authority which made it or which caused it to be made.

(6) A person referred to in subsection (5) must give written notice of an
objection to the person or body that issued the assessment of the rate or tax
and to the rating authority that made the valuation or caused it to be made.

(6A) A person who has been given a notice of valuation by a rating authority
and who is subsequently assessed for land tax based on that valuation is
deemed to be a person aggrieved by the valuation when the person receives the
notice of assessment.

(6B) Despite subsection (1), a person referred to in subsection (6A) must
lodge the objection with the Commissioner, who, if it is lodged within time,
must forward the objection to the rating authority that made the valuation or
caused it to be made.

(6C) For the purposes of any time period in this Part other than section 18,
an objection referred to in subsection (6B) is taken to have been lodged at
the time at which the rating authority receives the objection from the
Commissioner.

(7) This section does not apply in respect of a valuation of a transmission
easement made under section 5B.

(8) This section does not apply in respect of a valuation made by the
Commissioner or made for the Commissioner by the valuer-general or a valuer
nominated by the valuer-general.

Note Section 96(1)(ca) of the Taxation Administration Act 1997 provides for
objections to valuations made for the Commissioner by the valuer-general or a
valuer nominated by the valuer-general.