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©State of Queensland
QUEENSLAND
VALUATION OF LAND ACT 1944-1971
WITH
REGULATIONS
ORDER IN COUNCIL
AND
AN INDEX
(Compiled to 1 May 1973)
Prepared by direction of The Honourable H. A. McKECHNIE, M.L.A., Minister for Local Government and Electricity
By Authority: S. R. HAMPSON, Government Printer, .Brisbane-*1978 TABLE OF CONTENTS
PAGE VALUATION OF LAND AcT 1944-1971 1 VALUATION OF LAND ACTS AMENDMENT ACT OF 1953 33 VALUATION OF LAND AcTS AMENDMENT AcT OF 1958 34 ORDER IN COUNCIL (ScHEDULE IV) • • 35 VALUATION OF LAND REGULATIONS 1972 39
I~u 59 VALUATION OF LAND ACT 1944-1971
Valuation of Land Act of 1944, 8 Geo. 6 No. 3 Amended by Valuation of Land (Temporary Provisions) Act of 1946, 10 Geo. 6 No. 41 Valuation of Land Acts Amendment Act of 1947, 11 Geo. 6 No. 28 Valuation of Land Acts Amendment Act of 1949, 13 Geo. 6 No. 36 Valuation of Land Acts Amendment Act of 1950, 15 Geo. 6 No. 4 Valuation of Land Acts Amendment Act of 1951, 15 Geo. 6 No. 4~ Valuation of Land Acts ~mendment Act of 1953, 2 Eliz. 2 No. 28 Valuation of Land Acts Amendment Act of 1958, 7 Eliz. 2 No. 16 Valuation of Land Acts Amendment Act of 1959, 8 Eliz. 2 No. 51 Local Government Act and Another Act Amendment Act 1970, No. 14 Commenced 1 July 1970 (Proc. pubd. Gaz. 6 June 1970, p. 840). Valuation of Land Act and Another Act Amendment Act 1971, No. 78 Commenced 1 March 1972 (Proc. pubd. Gaz. 5 Feb. 1972, p. 619).
An Act to Make Better Provision for Determining the Valuation of Land for Rating and Taxing Purposes, and for Matters incidental thereto or consequent thereon [Assented to 23 November 1944] PART I-PRELIMINARY 1. Short title. This Act may be cited as The Valuation of Land Act of 1944. Collective title conferred by Act of 1971, No. 78, s. 4 (2). 2. Commencement of Act. Except where otherwise provided, this Act shall come into operation on a date to be proclaimed by the Governor in Council by Proclamation published in the Gazette. Such date shall here after be referred to as the commencement of the Act. Commenced 1 July 1946; Proclamation: Gazette 29 June 1946, p. 1688. 3. ( 1) Amendments of Local Government Acts. Schedule I. (i) The Local Government Acts 1936 to 1943 shall be amended as set forth in Schedule I of this Act. (ii) Collective title. Such Acts, and the amendments made thereto by this Act, may collectively be cited as The Local Government Acts 1936 to 1944. ( 2) Amendments of City of Brisbane Acts and ordinances. Schedule II. (i) The City of Brisbane Acts 1924 to 1943 and the ordinances made pursuant to the said Acts shall be amended as set forth in Schedule II of this Act. (ii) Collective title. Such Acts, and the amendments made thereto by this Act, may collectively be cited as The City of Brisbane Acts 1924 to 1944. B 2 55.4,5 VALUATION OF LAND ACT 1944-1971
( 3) Amendments of The Land Tax Acts. Schedule III. ( i) The Land Tax Acts 1915 to 1936 shall be amended as set forth in Schedule III of this Act. (ii) Collective title. Such Acts, and the amendments made thereto by this Act, may collectively be cited as The Land Tax Acts 1915 to 1944. ( 4) (Repealed). ( 5) Saving re Land Tax valuations. The powers conferred upon the Commissioner of Land Tax to make or cause to be made valuations of any land shall continue to be had and may be exercised by him in respect of any land until the date when the first valuation of such land made under this Act is proclaimed in force, and every valuation of land made by the said Commissioner before such date shall be the value of the land concerned under and for the purposes of "The Land Tax Acts, 1915 to 1936," until the date of the proclamation in force of the first valuation of such land made by the Valuer-General. As amended by Act of 1946, 10 Geo. 6 No. 41, s. 3; Act of 1947, 11 Geo. 6 No. 28, s. 2; Act of 1950, 15 Geo. 6 No. 4, s. 2; Act of 1951, 15 Geo. 6 No. 43, s. 2; Act of 1958, 7 Eliz. 2 No. 16, s. 2; Act of 1971, No. 78, s. 5.
4. Parts of Act. This Act shall be divided into Parts, as follows: PART I-PRELIMINARY; PART II-ADMINISTRATION; PART III-VALUATION DISTRICTs; PART IV-VALUATIONS; PART V-VALUATION RoLLs; PART VI-NoTicE oF VALUATION, OBJECTIONs, AND APPEALs; PART VII-UsE OF VALUATION; PART VIII-MISCELLANEOUS.
5. ( 1 ) Definitions. In this Act, unless the context otherwise indicates, the following terms have the meanings set against them respectively, that is to say:- "Agent"-includes every person who, in Queensland, for or on behalf of any person (hereinafter called "the principal") has the control or disposal of any land belonging to the principal, or the control, receipt or disposal of any rents, issues, or proceeds derived from any such land; "Area"-The Area of a Local Authority constituted under The Local Government Acts 1936 to 1943 (or any Act amending or in substitution for the same): the term also includes the Area of the City of Brisbane; "Crown instrumentality" -Any Crown corporation or Crown instrumentality or Minister or officer representing the Crown; "District"-A Valuation District constituted for the purposes of this Act; "Local Authority"-A Local Authority under The Local Govern ment Acts 1936 to 1943 (or any Act amending or in substitution for the same): the term includes Brisbane City VALUATION OF LAND ACT 1944-1971 s.S 3
Council constituted pursuant to The City of Brisbane Acts 1925 to 1943 (or any Act amending or in substitution for the same) ; "Minister"-The Minister for Public Works or other Minister of the Crown for the time being charged with the administra tion of this Act; "Owner"-The person other than Her Majesty who for the time being is entitled to receive the rent of any land or who, if the same were let to a tenant at a rack rent, would be entitled to receive the rent thereof: The term includes- (a) a lessee from the Crown, and any superintendent, overseer, or manager for such lessee residing on the holding; (b) a purchaser from the Crown of land for an estate in fee simple in the process of purchase pursuant to the Land Act 1962-1968; (c) the holder or the lawful occupier of- (i) a mining tenement (not including a claim) or area (not including a prospecting area) under or within the meaning of the Mining Act 1968; (ii) a mining tenement (not including a claim [other than a dredging claim] or prospecting area) under or within the meaning of The Mining Acts 1898 to 1967 continued in force by the Mining Act 1968; and (iii) a mining tenement (not including a coal mining licence) or residence area under or within the meaning of the Coal Mining Act 1925-1969; (d) in the case of any land leased to any person or corporation by the Commissioner for Railways, the lessee; (e) in the case of any land leased to any person or corporation by a Local Authority, the lessee; (f) in the case of any land in respect of which an occupation permit or a stock grazing permit within the meaning of the Forestry Act 1959-1968 has been granted to any person or corporation under that Act, such person or corporation; (g) in the case of any land in respect of which an occupation license, road license or permission to occupy under or within the meaning of the Land Act 1962-1968 has been granted to any person or corporation under that Act, such person or corporation; and (h) in the case of any land in respect of which a lease or permission to occupy has been granted to any person or corporation by the Commissioner of Irrigation and Water Supply, such person or corporation. The Queensland Housing Commission created by The State Housing Acts 1945 to 1966 shall be deemed to be the owner of any land let or leased by it under those Acts or any other Act, and accordingly it may object and appeal under, subject to and in accordance with the provisions of Part VI of this Act against any valuation made by the Valuer-General of any such land; 4 s. 5 VALUATION OF LAND ACT 1944-1971
"Parcel of land"-means every part of an area of land which is separately held by any owner, or any part of an area of land which the Valuer-General directs should be valued as a separate parcel; "Person"-includes any Crown corporation or Crown instrumentality, and any local body, society, or institute, and any company, corporation, partnership, firm, body of persons, corporate or unincorporate, trustee, agent, or any individual person; "Prescribed"-Prescribed by this Act; "Return"-includes all returns, notices, declarations, statements and information prescribed or required by the Valuer-General to be furnished; "Roll" or "valuation roll"-The valuation roll for an Area; "Subdivided" and "subdivide"-mean and refer to dividing land into parts, whether the dividing is- ( a) By sale, conveyance, transfer, or partition; or (b) By any agreement, dealing or instrument inter vivos (other than a lease for any term not exceeding five years without right of renewal) rendering different parts thereof immediately available for separate disposition or separate occupation; or (c) By procuring the issue of a certificate of title under The Real Property Acts 1861 to 1887 (as amended by subsequent Acts) in respect of a part of the land; "This Act"-This Act and all Proclamations, Orders in Council, and regulations made thereunder; "Trustee"-in addition to every person appointed or constituted trustee by act of parties, or by order or declaration of a Court, or by operation of law, includes:- ( a) The executor or administrator, guardian, committee, receiver, or liquidator; and (b) Every person having or taking upon himself the administra tion or control of land affected by any express or implied trust, or acting in any fiduciary capacity, or having posses sion, control or management of the land owned by a person under any legal or other disability. "Valuation"-Valuation under this Act; "Valuer"-A chief valuer, valuer designated as officer in charge (valuations), senior valuer, district valuer or other valuer registered under the Valuers Registration Act 1965-1971 and appointed under this Act. (2) Any reference in this Act to any other Act shall include a reference to any later Act (whether passed before, on or after the enactment of this subsection) passed in amendment of or substitution for that other Act. As amended by Act of 1947, 11 Geo. 6 No. 28, s. 3; Act of 1950, 15 Geo. 6 No. 4, s. 3; Act of 1953, 2 Eliz. 2 No. 28, s. 2; Act of 1958, 7 Eliz. 2 No. 16, s. 3; Act of 1959, 8 Eliz. 2 No. 51, s. 2; Act of 1970, No. 14, s. 9; Act of 1971, No. 78, s.6. VALUATION OF LAND ACT 1944-1971 SS. 6-7A s
PART II-ADMINISTRATION 6. ( 1) Valuer-General. (i) The Governor in Council shall appoint a person to be called the Valuer-General, who shall have, subject to the Minister, the general administration of this Act. (ii) Such appointee shall be appointed for a term not exceeding seven years, but shall be eligible for re-appointment. (iii) An appointee who is not a member of the Public Service at the date of appointment, shall nevertheless be subject to the provisions of this Act and The Public Service Acts 1922 to 1924 during his term of office as Valuer-General and for the purposes of such lastmentioned Acts he shall be deemed to be an officer of the Departm~nt for the time being administered by the Minister. (2) Deputy Valuer-General. The Governor in Council may also in like manner appoint another person to be Deputy Valuer-General who shall, in the event of the. illness or absence of the Valuer-General or in the event of a vacancy occurring in the office of Valuer-General and until a new Valuer-General is appointed, have and exercise all the powers, functions, and authorities and perform all the duties of the Valuer-General and shall be deemed to be the Valuer-General. ( 3) Salaries of Valuer-General and Deputy Valuer-General. The Valuer-General and the Deputy Valuer-General shall respectively receive such salaries and allowances as the Governor in Council may from time to time determine. ( 4) Dlness or absence of Valuer-General and Deputy Valuer· General. Whenever by reason of the absence or illness of the Valuer General and the Deputy Valuer-General, or for other sufficient cause, it is expedient so to do the Governor in Council may appoint a fit and proper person to act as the deputy of the Valuer-General; and during the term of his office such deputy shall have all the powers and authorities and shall perform all the duties of the Valuer-General and shall for the purposes of this Act be deemed in all respects to be the Valuer-General. As amended by Act of 1971, No. 78, s. 7.
7. Valuers and other officers. (1) Subject to this subsection, the Governor in Council may from time to time appoint such and so many valuers and other officers as he deems necessary for efficiently administering this Act. Every appointment of a district valuer shall be for a district. The Valuer-General may from time to time assign valuers to districts. Appointments under this subsection shall be made and the appointees shall hold their respective office under, subject to and in accordance with The Public Service Acts 1922 to 1950, and the regulations thereunder. (2) In special cases the Valuer-General may from time to time appoint such other valuers as he deems necessary and may pay them such allowances or fees as he deems proper. ( 3) The fact that a valuer exercises his functions in any district shall be sufficient evidence of his authority to do so. As amended by A·ct of 1953, 2 Eliz. 2 No. 28, s. 3; and Act of 1971, No. 78, s. 8.
7 A. Appointment of other valuers in certain circumstances. ( 1) Where the Minister is of the opinion that the Valuer-General will be unable to complete in time the making of a valuation of all lands in an Area for the 6 ss. 8,9 VALUATION OF LAND ACT 1944-1971 purposes of a period referred to in subsection ( 1 ) of section 13 of this Act with the valuers then available to him in that respect, he shall report thereon to the Governor in Council, and the Governor in Council may appoint or engage or approve the appointment or engagement of such and so many registered valuers (within the meaning of the Valuers Registration Act 1965-1971) as he deems necessary for the purpose of ensuring, as far as is practicable, that the making of a valuation of all lands in the Area concerned is completed for the purposes aforesaid. · (2) Registered valuers referred to in subsection (1) of this section shall be appointed or engaged for such period or periods and otherwise in accordance with such terms and conditions as the Governor in Council thinks fit and, subject thereto, shall carry out valuation work in accord ance with this Act and under and subject to the supervision and direction of the Valuer-General. (3) Valuations made by registered valuers pursuant to this section shall be deemed to be valuations by the Valuer-General under and for the purposes of this Act. ( 4) The provisions of section 8 of this Act shall, subject to all necessary adaptations, be applicable to registered valuers appointed or engaged pursuant to this section. Inserted by Act of 1971, No. 78, s. 9.
8. Secrecy. Every person employed under this Act shall maintain and aid in maintaining the secrecy of all matters which come to his knowledge in the performance of his duty, and shall not communicate, divulge, or aid in divulging any such matters to any other person except for the purpose of carrying this Act into effect. The Valuer-General, or any officer duly authorised by him shall not, either directly or indirectly, except in the performance of his duties under this Act, and either while he is or after he ceases to be an Officer, make a record of or divulge or communicate to any person any such information so acquired by him. The Valuer-General or any Officer duly authorised by him, or any witness on his behalf, shall not be required to produce in Cdllrt any roll, return, notice, or any other document, or disclose to any Court, the fact that he has received any information, or the nature thereof, or the name of the person who gave such information, or any matter or thing coming under his notice in the performance of his duties under this Act, except when it is necessary so to do, for the purpose of carrying into effect the provisions of this Act. Any valuer or officer appointed under this Act shall, if and when required by the Valuer-General to do so, make an oath or declaration, in the manner and form prescribed, to maintain secrecy in conformity with the provisions of this section. Any person offending against this section shall be liable to a penalty of not less than $10 or more than $100, proceedings for the recovery of which penalty may be commenced at any time. As amended by Act of 1947, 11 Geo. 6 No. 28, s. 4; Act of 1953, 2 Eliz. 2 No. 28, s. 4; and Act of 1971, No. 78, ss. 10, 25, Sch.
9. Power of delegation. ( 1) For the purpose of carrying out the objects and purposes of this Act, and his powers, duties and responsibilities thereunder the Valuer-General with the approval of the Minister is VALUATION OF LAND ACT 1944-1971 ss.lO,ll 7 hereby authorised to delegate to the Deputy Valuer-General or any chief valuer, officer in charge (valuations), senior valuer or district valuer, any of his powers, duties and responsibilities under this Act. (2) A delegation may be made in respect of any particular matter or of any class of matters or generally, or may be limited to any part of the State and may be subject to or on such terms and conditions as the Valuer-General thinks fit. ( 3) Every delegation under this section shall be revocable at the will of the Valuer-General but no delegation shall prevent the exercise of any power, duty, function or authority by the Valuer-General himself. As amended by Act of 1953, 2 Eliz. 2 No. 28, s. 5; and Act of 1971, No. 78, s. 11.
PART III-VALUATION DISTRICTS 10. Valuation Districts. Schedule IV. The Valuation Districts defined in Schedule IV of this Act shall be the Valuation Districts for the purposes of this Act: Provided that the Governor in Council may, from time to time, by Order in Council, alter or vary such districts, or abolish districts or constitute additional districts.
PART IV-VALUATIONS 11. ( 1) Valuer-General to make valuation. (i) The Valuer-General shall, in each Area, make a valuation of the unimproved value of any land granted by the Crown in fee-simple and of any other lands held from the Crown which may from time to time be required to be valued under the provisions of The Local Government Acts 1936 to 1943, and The City of Brisbane Acts 1924 to 1943 (or any Acts amending or in sub stitution for such Acts) as if such lands were land granted by the Crown in fee-simple. (ii) In making, pursuant to the foregoing provisions of this sub section, the valuation of the unimproved value- (a) Of land held from the Crown for an estate of leasehold upon a tenure which is subject to any restriction, limitation, or other onerous covenant or condition; or (b) Of land (whether freehold or land held from the Crown for an estate of leasehold) the unimproved value whereof is enhanced by a license, assignment to a sugar mill, or other right or privilege which is subject to any restriction, limitation, or other onerous covenant or condition; or (c) Of land (whether freehold or land held from the Crown for an estate of leasehold) the use whereof is restricted or limited for that the appropriate Local Authority has given due notice of the realignment of an:y road whereon that land abuts, the unimproved value or, as the case requires, the enhancement in the unimproved value of that land shall be ascertained without regard to that restriction, limitation, or, as the case may be, other covenant or condition. (iii) A restriction or limitation imposed under or in pursuance of The Regulation of Sugar Cane Prices Acts 1915 to 1951, upon the quantity of sugar cane grown upon land assigned to a sugar mill which the holder for the time being of the assignment may deliver to that sugar mill 8 s.U VALUATION OF LAND ACT 1944-1971 shall not be disregarded as aforesaid but, in ascertaining the enhancement in the unimproved value of that land by the assignment proper allowance shall be made for that restriction or limitation. (iv) A valuation of the unimproved value of any land made pursuant to this subsection shall take into account the existence and effect of any easement, registered under any Act, in respect of which such land is the dominant tenement or the servient tenement. (v) In making, pursuant to this subsection, the valuation of the unimproved value of any land in respect of which a stock grazing permit within the meaning of the Forestry Act 1959-1971 has been granted under that Act or of any land within a State Forest or National Park within the meaning of that Act in respect of which, pursuant thereto, a special lease under the Land Act 1962-1971 has been granted for grazing purposes or of any land in respect of which a lease or license has been granted under the Land Act 1962-1971 with respect to a Timber Reserve, within the meaning of the Forestry Act 1959-1971, for grazing purposes, the unimproved value of that land shall be determined having regard to and making proper allowance for any restriction or limitation to which such permit or lease or license is subject. (vi) A valuation of the unimproved value of any land shall not include the value of any timber on or any metals, minerals or coal in that land. (vii) In making, pursuant to this subsection, the valuation of the unimproved value of land exclusively used for purposes of a single dwelling-house or for purposes of the business of primary production, any enhancement in that value for that the land has a potential use for industrial, subdivisional or any other purposes shall be disregarded irrespective of whether or not that potential use is lawful when the valuation is made. In this paragraph- "a single dwelling-house" means a dwelling used solely for habitation by not more than one family; and "the business of primary production" means the business of agriculture, pasturage, horticulture, viticulture, apiculture, forestry (including the planting or tending in a plantation or forest of trees intended for felling), poultry farming, dairy farming or any other business consisting of the cultivation of soils, the gathering in of crops or the rearing of livestock. (2) When valuation to be made. (i) The Valuer-General shall fix, in respect of any and every valuation of all lands in an area, a date. In making the valuation all lands in the area shall be valued as at the date so fixed. If by reason of circumstances the Valuer-General deems it necessary or expedient to do so, he may alter from time to time any date fixed by him under this paragraph. A date as originally fixed or subsequently altered by the ValuerG General under this paragraph shall be a date prior to the date of publica tion in the Gazette of the Proclamation under paragraph {ii) of this sub section which first fixes the date on and after which the valuation in guestion shall, subject to objection or appeal under this Act, be the valuation of all lands required by this Act to be valued by the Valuer General in the Area concerned. VALUATION OF LAND ACf 1944-1971 s.ll 9
(ii) The Governor in Council shall, by Proclamation, fix a date on and after which any valuation made by the Valuer-General of all lands in an Area shall, subject to objection or appeal under this Act, be the valuation of all lands required by this Act to be valued by the Valuer General in that Area. (iii) A date fixed by the Governor in Council pursuant to paragraph (ii) of this subsection shall be a date not earlier than twelve months after the date of publication in the Gazette of the Proclamation. (iv) Notwithstanding the provisions of paragraph (ii) of this sub section, the Governor in Council may, by Proclamation published in the Gazette, postpone a date fixed by him pursuant to the provisions of the said paragraph (ii) to a date specified in the Proclamation if he is satisfied that there are special circumstances warranting such postponement, and thereupon the date specified in the Proclamation shall, if it is not earlier than the thirtieth day of June referred to in paragraph (v) of this subsection where there has been a postponement to that date under that paragraph, be taken to be the date fixed by the Governor in Council pursuant to the said paragraph (ii). The power to postpone under this paragraph (iv) includes the power to postpone on more than one occasion, and, where there is a post ponement on more than one occasion, the date referred to in the expression "date specified in the Proclamation" shall be taken to be the date last specified in a Proclamation. (v) Notwithstanding the provisions of paragraph (ii) of this sub section, a valuation made by the Valuer-General of all lands required by this Act to be valued by him in an Area shall not have force and effect whilst the amount of such valuation the subject of undetermined objections or appeals under Part VI of this Act (hereinafter in this para graph referred to as "the said amount") exceeds ten per centum of the total amount of such valuation, and where the said amount ceases to be in excess of ten per centum of the total amount of such valuation at a time subsequent to the date fixed by the Governor in Council pursuant to the provisions of paragraph (ii) of this subsection, the Governor in Council shall by Proclamation published in the Gazette postpone the date fixed as aforesaid to the thirtieth day of June following the time when the said amount ceases to be in excess of ten per centum of the total amount of such valuation, whereupon that said thirtieth day of June shall, if it is not earlier than the date specified in the Proclamation referred to in para graph (iv) of this subsection where there has been a postponement to that date under that paragraph, be taken to be the date fixed by the Governor in Council pursuant to paragraph (ii) of this subsection. (vi) The Valuer-General shall fix the date on and after which any valuation or alteration of any valuation of any land made by him under this Act, save- (a) A valuation of all lands iil an Area; or (b) A valuation or an alteration of a valuation the date of the coming into force whereof is fixed, or to be fixed, otherwise by or pursuant to this Act, shall, subject to objection or appeal under this Act, be the valuation of that land and the notice of valuation shall specify that date. 10 &11 VALUATION OF LAND ACT 1944-1971
(2A) (i) Where the Valuer-General purports to have made a valuation of all lands in an Area required by this Act to be valued by him in that Area, he shall be deemed to have so made such valuation notwithstanding that he has omitted to make a valuation of any land therein. (ii) Where it comes to the knowledge of the Valuer-General that he has omitted to make a valuation of any land as aforesaid, he shall thereupon make a valuation of that land as at the date fixed for all lands in the Area pursuant to subsection (2) of this section, and the provisions of this Act in respect of notice of valuation, objection and appeal apply and extend accordingly. (iii) The valuation of that land shall,subject to objection or appeal as aforesaid, come into force on a date fixed by the Valuer-General pursuant to paragraph (vi) of subsection (2) of this section and shall be in force for the balance of the period during which the valuation of all lands in the Area is in force in accordance with this Act. (3) Effect of valuation. On and after the date on which the first valuation made by the Valuer-General of all lands in any Area is proclaimed as coming into force, every valuation made under The Land Tax Acts 1915 to 1936, The Local Government Acts 1936 to 1943, and The City of Brisbane Acts 1924 to 1943 (or any Acts amending or in substitution for such Acts) shall cease to have effect in respect of such Area. ( 4) Power of alteration by Valuer-General. The Valuer-General may, however, at any time after this Act is proclaimed to be in force, alter the valuation of any parcel of land on account of any of the events mentioned in section thirteen of this Act, and the provisions of this Act shall, so far as they are applicable, mutatis mutandis, apply accordingly. As amended by Act of 1947, 11 Geo. 6 No. 28, s. 5; Act of 1949, 13 Geo. 6 No. 36, s. 2; Act of 1950, 15 Geo. 6 No. 4, s. 4; Act of 1953, 2 Eliz. 2 No. 28, s. 6; Act of 1958, 7 Eliz. 2 No. 16, s. 4; and Act of 1971, No. 78, s. 12 (1). Subsections (2) to (4) of s. 12 of Act of 1971, No. 78, reads as follows:- "(2) A valuation of .the unimproved value of any land made prior •to the commencement of this Act .in accordance with the requirements of paragraph (iv), paragraph (v), paragraph (vi) or paragraph (vii), as the case requkes, of subsection (1) of section 11 of the Principal Act, inserted by subsection (1) of .this section shall, without prejudice to any rights which accrue or may have accrued under the provisions of Part VI of the Principal Act, be deemed to be made and to have always been made as validly and effectually as if •the provisions of the paragraph in question were in operation at the time such valuation was made. (3) Where, in the case of a valuation made by the Valuer-General of all lands in an Area, any notice required to be given to an owner pursuant to section 19 of the Principal Act has been issued by the Valuer-General after the thirtieth day of June 1971 in respect of a valuation of the unimproved value of land referred to in paragraph (v) or paragraph (vii) of subsection ( 1) of section 11 of the Principal Act, the unimproved value of that land shall be taken to be the valuation determined in accordance with the requirements of the said paragraph (v) or paragraph (vii), as the case may be, for the purposes of the hearing of any objection or appeal under Part VI of the Principal Act whether or not the valuation of the unimproved value was determined by the Valuer-General in accordance with those ;requirements, and in any such case, notwithstanding the issue of the notice and the expiration of time for objection under section 20 of the Principal Act, such notice shall, without prejudice to any rights which accrue or may have accrued under the provisions of the said Part VI, be deemed to have been given on the date of commencement of this Act. VALUATION OF LAND ACT 1944-1971 s.U 11
( 4) The Principal Act shall have effect and be deemed for all purposes to have had effect as if it had originally been enacted to include the provisions of paragraph (iv) of subsection (2) of section 11, inserted by subsection (1) of this section."
U. Unimproved value. ( 1) For the purposes of this Act, "Unimproved value" of land means- ( a) In relation to unimproved land, the capital sum which the fee-simple of the land might be expected to realise if offered for sale on such reasonable terms and conditions as a bona fide seller would require; and (b) In relation to improved land, the capital sum which the fee simple of the land might be expected to realise if offered for sale on such reasonable terms and conditions as a bona fide seller would require, assuming that, at the time as at which the value is required to be ascertained for the purposes of this Act, the improvements did not exist: Provided that the unimproved value shall in no case be less than the sum that would be obtained by deducting the value of improvements from the improved value at the time as at which the value is required to be ascertained for the purposes of this Act: Provided further that the restrictions and limitations in any. deed of grant or certificate of title in respect of any race course shall be disregarded in ascertaining the unimproved value of the land of the racecourse concerned. (lA) Notwithstanding anything contained in this section, in determining the unimproved value of any land it shall be assumed that- (a) the land may be: used, or may continue to be used, for any purpose for which it was being used, or for which it could be used, at the date to which the valuation relates; and (b) such improvements may be continued or made on the land as may be required in order to enable the land to continue to be so used, but nothing in this subsection prevents regard being had, in determining that value, to any other purpose for which the land may be used on the assumption that any improvements referred to in subsection ( 1) of this seCtion had not been made. (2) For the purposes of this Act- (a) "Improved value" means, in relation to land, the capital sum which the fee-simple of the land might be expected to realise if offered for sale on such reasonable terms and conditions as a bona fide seller would require; (b) "The value of improvements" means, in relation to land, the added value which the improvements give to the land at the time as at which the value is required to be ascertained for the purposes of this Act, irrespective of the cost of the improvements, including in such added value the valu~ of any hotel license the value of which has been included in the improved value: 12 &13 VALUATION OF LAND ACT 1944-1971
Provided that the added value shall in no case exceed the amount that should reasonably be involved in effecting, at the time as at which the value is required to be ascertained for the purposes of this Act, improvements of a nature and efficiency equivalent to the existing improvements; and (c) "Improvements" means, in relation to land, improvements thereon or appertaining thereto, whether visible or invisible, and made or acquired by the owner or his predecessor in title, and includes all such destruction of suckers and seed lings as is incidental to the destruction of timber, and also includes the destruction of other vegetable growths and of animal pests on the land to the extent to which such destruction retains its utility, but does not include the destruction by any person of any such growths or pests which are allowed to establish themselves on the land during his ownership, except to the extent (if at all) to which it restores wholly or partly so much of the utility of a previous improve ment in the nature of the destruction of such growths or pests as is, by the subsequent provisions of this definition, deemed to have been lost, and any improvement consisting of the destruction of such growths or pests, by whomsoever the same may be effected, shall be deemed to have lost its utility tp the extent to which, after it has been made, other growths or pests (as the case may be) are allowed to establish themselves on the land. As amended by Act of 1958, 7 Eliz. 2 No. 16, s. 5; and Act of 1971, No. 78, s. 13.
13. Valuations at periodic intervals. (1) Subject to this subsection, valuations of all lands in an Area may be made under, subject to and in accordance with this Act at periodic intervals. The period intervening between one and the next succeeding valuation of all lands in an Area shall be not less than five years nor more than eight years calculated by reference to the dates respectively proclaimed under paragraph (ii) of subsection two of section eleven of this Act in relation thereto. Every valuation of all lands in an Area shall be in force during the period on and from the date proclaimed under the said paragraph (ii) in relation thereto and thereafter to and including the day preceding the date proclaimed under the said paragraph (ii) in relation to the next succeeding valuation of all lands in the Area in question, and no longer. In this subsection, the expression "dates respectively proclaimed under paragraph (ii) of subsection two of section eleven of this Act" includes, where necessary, dates taken to be dates fixed by the Governor in Council pursuant to the said paragraph (ii) in accordance with paragraph (iv) or paragraph (v) of the said subsection (2), as the case requires, and the expression "the date proclaimed under the said para graph (ii)" includes, where necessary, the date taken to be the date fixed by the Governor in Council pursuant to the said paragraph (ii) in accordance with paragraph (iv) or paragraph (v) of the said subsection (2), as the case requires. (lA) Where a date fixed by the Governor in Council in accordance with the provisions of paragraph (ii) of subsection (2) of section 11 of this Act is postponed pursuant to the provisions of paragraph (iv) or VALUATION OF LAND ACT 1944-1971 s.13 13 paragraph (v) of that subsection and the date to which the fixed date is so postponed is a date subsequent to the last day of the period of eight years referred to in subsection ( 1 ) of this section, then, notwithstanding the provisions of the said subsection ( 1 ) , the period in question shall, with the approval of the Governor in Council by Proclamation published in the Gazette, extend to and include the day preceding the date to which the fixed date is so postponed, and every valuation by the Valuer-General of all lands in the Area concerned shall, subject to the like approval as aforesaid and otherwise to this Act, be the valuation of the lands in that Area for the period as extended. This subsection applies whether the fixed date is postponed before, on or after the date of commencement of the Valuation of Land Act and Another Act Amendment Act 1971 and where necessary shall have retrospective effect accordingly.
(1 B) Notwithstanding the provisions of subsection (1) of this section, the Governor in Council at the request of a Local Authority may on the recommendation of the Minister, by Proclamation published in the Gazette, determine that a valuation by the Valuer-General of all lands in the Area of that LocalAuthority shall be inforce for a period specified by the Governor in Council, being a period of less than five years, but subject to the extension of such period pursuant to the application of paragraph (iv) or paragraph (v) of subsection (2) of section 11 of this Act with respect to the date fixed by the Governor in Council, in accordance with paragraph (ii) of the said subsection (2),. in relation to the commencement date of the next succeeding valuation of all such lands, if he is satisfied that there are special circumstances warranting such determination in ·any particular case, and thereupon the period specified shall, subject to its· extension pursuant to the application of the said paragraph (iv) or paragraph (v) as aforesaid, be the period in respect of which the valuation shall be in force. (2) No alteration shall be made in the valuation of any parcel of land during the period during which any valuation of all lands in the Area in question is in force or, in the case of a valuation of all lands in an Area which has not come into force, during the period between the giving of notice of valuation of the land to the owner and the date of the valuation ;oming into force:- (a) Unless such land is subdivided during such period; or (b) Unless where two or more parcels of 'moccupied land adjoining each other valued as one portion of land and one or more parcels of such land is or are sold or occupied during such period; or (c) Unless a public work, service, or undertaking is provided during such period on account of which, the Valuer-General is of opinion the valuation of such land has altered; or (d) Unless by reason of flood, cyclone, or some other adverse natural cause over which the owner had no control, such land has been permanently damaged and the Valuer-General is of opinion that the valuation of such land has altered; or (e) Unless the unimproved value of that parcel of land is altered by the acquisition or loss during that period of a license, assignment to a sugar mill, or other right or privilege the value of which is deemed to form part of the unimproved value of that land; or 14 1.13 VALUATION OF LAND ACT 1944-1971
(f) Unless, being land exclusively used for purposes of a single dwelling-house or the business of primary production when valued, that land ceases to be used for either of such purposes whereby the valuation thereof is, having regard to the provisions of paragraph (vii) of subsection ( 1) of section 11 of this Act, in the opinion of the Valuer-General, altered. In this paragraph "a single dwelling-house" and "the business of primary production" have the meanings they have in the said paragraph (vii); or (g) Unless, in the opinion of the Valuer-General, circumstances affecting the valuation of the land are such as to render an alteration necessary or desirable for preserving or attaining uniformity in values between that valuation and ·subsisting valuations of other comparable parcels of lands; or (h) Unless the valuation is affected by error or omission which the Valuer-General considers it necessary to correct; or (i) Unless by reason of implementation of or alteration in zoning under or amendment of a Town Plan, the Valuer-General is of opinion that the valuation of such land has altered; or (j) Unless, being land used for commercial or industrial purposes or for purposes other than those of a single dwelling-house or the business of primary production when valued, that land comes under exclusive use for purposes of a single dwelling house or the business of primary production whereby the valuation thereof is, having regard to the provisions of paragraph (vii) of subsection ( 1) of section 11 of this Act, in the opinion of the Valuer-General, altered. In this paragraph "a single dwelling-house" and "the business of primary production" have the meanings they have in the said paragraph (vii). The Valuer-General may at any time alter the valuation of any land the valuation of which may be altered pursuant to this subsection. Every alteration of the valuation of any land made pursuant to this subsection shall be deemed to be a valuation and the provisions of this Act respecting notice of valuation, objection and appeal shall apply and extend accordingly. ( 3) Nothing in this section shall prevent or be deemed to prevent the Valuer-General from valuing any land which becomes taxable and/or rateable for the purposes of The Land Tax Acts 1915 to 1936, The Local Government Acts 1936 to 1943, and/or The City of Brisbane Acts 1924 to 1943, at any time during the period during which any valuation of all lands in the Area in question is in force, or from deducting from the unimproved value for the purposes of The Land Tax Acts 1915 to 1936, the rateable value for the purposes of The Local Government Acts 1936 to 1943 and/or the unimproved value for the purposes of The City of Brisbane Acts 1924 to 1943, of land the taxable and/or rateable value of any portion of such land which ceases to be taxable and/or rateable. ( 4) Where, subsequent to the making of the first valuation or of any subsequent valuation under this Act in an Area- (a) That Area is abolished and the whole or any part thereof is joined to another Area; or VALUATION OF LAND ACT 1944-1971 s.14 15
(b) Part of that Area is excluded therefrom and included in another Area, the Valuer-General shall, in and for the purpose of making the first valuation or, as the case may be, any subsequent valuation under this Act in that other Area, again value, and to the extent deemed fit by him alter the subsisting valuation of, any and all land in that other Area which has been joined thereto or included therein as aforesaid, and nothing in this section or in any other provision of this Act shall prevent or be deemed to prevent the Valuer-General from so doing. This subsection shall apply with respect to any and every first valuation under this Act whether made before, or after, or partly before and partly after the passing of The Valuation of Land Acts Amendment Act of 1949. (5) In addition to his powers· under subsection four of this section, the Valuer-General may, at any time during the period during which any valuation of all the lands in, an Area is in force, make a valuation of all the lands which he is authorised by this Act to value in any other Area or part of any other Area (being in either such case another Area in respect of which the Valuer-General has not theretofore made under this Act a valuation of all lands therein) which during that period is joined to or included in the Area first mentioned in this subsection, and for the purpose of making such valuation the Valuer-General may alter to the extent deemed fit by him the subsisting valuation of all or any of those lands, and nothing in this section or in any other provision of this Act shall prevent or be deemed to prevent him from so doing. Any and every valuation of land made pursuant to this subsection shall, subject to objection or appeal under this Act, be deemed to be in force on and from the date of .the joinder or inclusion as aforesaid of the Area or part of an Area wherein the same is situate and, subject to subsection two of this section, shall continue in force until the expiration of the period hereinbefore mentioned in this subsection. ( 6) Paragraph (d) of subsection two of this section applies subject to this subsection. An alteration in the valuation of any land shall not be made pursuant to the said paragraph (d) save upon application in that behalf made by the owner in writing within six months after the occurrence of the alleged permanent damage. (7) Any and every valuation, or alteration of the valuation, of any land made, or purporting to be made, under this Act by the Valuer General shall be deemed to be correct until proved otherwise upon objection or appeal or until altered or further altered pursuant to a provision of this section. As amended by Act of 1947, 11 Geo. 6 No. 28, s. 6; Act of 1949, 13 Geo. 6 No. 36, s. 3; Act of 1950, 15 Geo. 6 No. 4, s. 5; Act of 1953, 2 Eliz. 2 No. 28, s. 7; Act of 1958, 7 Eliz. 2 No. 16, s. 6; and Act of 1971, No. 78, s. 14.
14. Lands to be included in one valuation. Unless the Valuer-General otherwise directs, there shall be included in one valuation several parcels of land which adjoin, and are owned by the same person, and where either no part is leased or all the parcels are let to one person: 16 ss.lS, 16 VALUATION OF LAND ACT 1944-1971
Provided that any such parcels of land shall be valued separately if buildings are erected thereon which are obviously adapted to separate occupation and which may respectively be lawfully held under separaie ownerships. As amended by Act of 1953, 2 Eliz. 2 No. 28, s. 8.
15. Separate valuation. ( 1) Unless the Valuer-General otherwise directs ( a) Several parcels of land which are owned by the same person, but which are separately let to different persons, shall be separately valued; (b) Lands which do not adjoin or which are separated by a public road, or are separately owned, shall be separately valued; and (c) Where land in respect of which one valuation would otherwise be made under this Act is situated partly in one Area and partly in another, or is rateable as to part only, the parts which are in such separate Areas, or the part which is rateable, shall be separately valued. (2) Where, by direction of the Valuer-General, the one valuation is made of any land to which paragraph (c) of subsection one of this section applies, that valuation shall be apportioned amongst the parts of that land specified in ·the applicable provisions of that subsection and, subject to this subsection, the amount of that valuation apportioned to such a part shall be deemed to be the valuation thereof made under this Act. Where in valuing land in any one Area any one valuation and apportionment as aforesaid are made in respect of land situate partly in that Area and partly in· another Area, the apportionment shall be deemed to be made solely for determining the valuation of the part of the land situate in the Area being valued, and accordingly the amount apportioned to the part of that land situate outsid~ that Area shall not be or be deemed to be a valuation of that part made under this Act. Substituted by Act of 1953, 2 Eliz. 2 No. 28, s. 9; and amended by Act of 1958, 7 Eliz. 2 No. 16, s. 7.
16. Certain returns and information to be furnished. ( 1) The Commissioner of Land Tax, the Commissioner of Stamp Duties, the Registrar-General, the Registrar of Titles, every Local Deputy Registrar of Titles1 the Registrar of the Supreme Court, and every officer employed in or in connection with any department of the Government, shall at the prescribed time and in the prescribed form, furnish to the Valuer-General such information in their respective offices as may be required by him. (2) Every Local Authority and every officer thereof shall permit any valuer or prescribed officer to take for the information of the Valuer General a copy of or extract from any valuation return, rate-book, or document of the Local Authority. Every Local Authority shall, as and when required by the Valuer General, cause to be furnished to him such copies of or extracts from such valuation returns, rate-books, or documents as he requires. VALUATION OF LAND ACT 1944-1971 s.17 17
Every Local Authority shall, within one month after submitting any land at auction for unpaid rates, furnish, as prescribed, to the Valuer General or any officer authorised by him, particulars of the disposition of such land, whether it has been sold or not, and also furnish particulars, as prescribed, to the Valuer-General or any officer authorised by him, in respect of all lands acquired or disposed of by the Local Authority by any process whatsoever. ( 3) Access to lands, buildings, etc. The Valuer-General, or any officer authorised by him in that behalf, shall at all times have full and free access to all lands, buildings, places, books, documents, and other papers, and to all registers of deeds or documents of title, for the purpose of valuing or inspecting any land improvements to land, stock, plant, chattels, and personal property, or any of them, or of ascertaining the ownership of any of them, and for any of those purposes may make extracts from or copies of any such books, documents, or papers. The owner or occupier of any land, the manager of any business or undertaking carried on on any land, and any architect, contractor or other person engaged in or in connection with the planning, construction, alteration, renovation or repair of any structure on any land shall answer any questions put to him by the Valuer-General or any officer authorised by him, and generally shall afford all necessary information to enable a correct valuation to be made. As amended by Act of 1953, 2 Eliz. 2 No. 28, s. 10.
PART V-VALUATION ROLLS 17. Valuation rolls-particulars and form. (1) A valuation roll shall, in the prescribed form, be prepared for each Area and such roll shall set forth, in respect of each valuation, the following particulars:- (a) Name, postal address, and occupation of the owner; (b) Situation, description, and measurement or area of the land; (c) Unimproved value; (d) Such additional particulars as may be prescribed. For the purpose of completing, in respect of any valuation under this Act of all lands in an Area, the valuation roll for the Area as soon as reasonably may be the Valuer-General may cause so much of that roll as relates to valuations of lands in any portion of or locality in the Area to be prepared at any time after the Governor in Council has, pursuant to paragraph (ii) of subsection two of section eleven of this Act, fixed in respect of all lands in the Area the date mentioned in the said paragraph ( ii). (lA) For the purposes of subsection (1) of this section, the date referred to therein as the date fixed by the Governor in Council pursuant to paragraph ( ii) of subsection ( 2) of section 11 of this Act shall not include a postponed date pursuant to paragraph (iv) or paragraph (v) of the said subsection (2). (2) Every- (a) Valuation roll; and (b) Copy of a valuation roll, or part or portion thereof, furnished by the Valuer-General, c 18 ss.18, 19 VALUATION OF LAND ACT 1944-1971 shall for all purposes and in all proceedings be evidence of every valuation recorded therein, and of the particulars prescribed by this section to be set forth therein, and so set forth, in respect of every such valuation, and unless and until the contrary is proved every valuation recorded therein shall be presumed to have been duly made under, subject to and in accordance with this Act, and to have force according to the particulars thereof therein. As amended by Act of 1947, 11 Geo. 6 No. 28, s. 8; Act of 1949, 13 Geo. 6 No. 36, s. 4; Act of 1958, 7 Eliz. 2 No. 16, s. 8; and Act of 1971, No. 78, s. 15. 18. Amendment of valuation roll. The valuation roll shall be amended whenever- ( a) An alteration is made, under and pursuant to section thirteen of this Act, in the valuation of any parcel of land; (b) There is a change in the ownership or an alteration in any other particular recorded therein in respect of the valuation of any parcel of land; or (c) Any parcel of land is omitted from or erroneously described in that roll or other particulars of a parcel of land or of its value have been omitted from or erroneously entered in that roll; or (d) The Valuer-General considers it necessary to correct any other error or omission in respect of any valuation in or from that roll; or (e) An alteration is made in the valuation of any parcel of land pursuant to a decision upon objection or appeal under Part VI of this Act. Substituted by Act of 1950, 15 Geo. 6 No. 4, s. 6; as amended by Act of 1958, 7 Eliz. 2 No. 16, s. 9; and Act of 1971, No. 78, s. 16.
PART VI-NoTICE oF VALUATION, OBJECTIONs, AND APPEALs 19. Notice of valuation. ( 1) Notice of valuation shall be given to the owner in the prescribed form, and such notic~ shall also state that such owner may object against the valuation. ( 2) Subject to subsection ( 3) of this section, notice of valuation may be given at any time after the making thereof. ( 3) In the case of a valuation of all lands in an Area, notice of valuation shall be issued by the Value.r-General not earlier than the date of publication in the Gazette of the Proclamation referred to in paragraph (ii) of subsection (2) of section 11 of this Act and not less *then eight months before the date fixed by the Governor in Council pursuant to the said paragraph (ii) as the date on and after which the valuation of those lands shall have force and effect. ( 4) The failure to duly issue notice of valuation not less *then eight months before the date fixed by the Governor in Council, in accordance with the requirements of subsection (3) of this section, shall not affect the validity of the valuation of all lands in the Area concerned or the date of its coming into force. As amended by Act of 1949, 13 Geo. 6 No. 36, s. 5; Act of 1950, 15 Geo. 6 No. 4, s. 7; Act of 1958, 7 Eliz. 2 No. 16, s. 10; and Act of 1971, No. 78, s. 17 (1 ). *Semble than. VALUATION OF LAND ACT 1944-1971 ss.19A, 20 19
Subsection (2) of section 17 of Act of 1971, No. 78, reads as follows:- "(2) Any notice of valuation given to an owner under section 19 of the Principal A_~;t in respect of ·a valuation proclaimed to come into force p1,1rsuant to paragraph (ii) of subsection (2) of section 11 of the Principal Act on the thirtieth day of June 1972 shall be deemed to have been given in accordance with subsection (3) of the said section 19 if such notice was issued by the Valuer-General on or before the thirty-first day of October 1971."
19A. Right of new owner to carry on objection or appeal. ( 1) Where a change in the ownership of land occurs subsequent to the giving of a notice of valuation in respect of that land the new owner may, subject to this section, object against that valuation and, if he is dissatisfied with the decision of the Valuer-General upon that objection, appeal against that valuation. (2) If an objection or appeal as aforesaid was made or instituted by the former owner prior to the change in ownership then the new owner shall have the right to carry on in his own name that objection or appeal but he shall not be entitled in that case to himself make or institute a fresh objection or, as the case may be, appeal. (3) All of the provisions of this Part of this Act shall, subject to subsection two of this section, apply and extend for the purposes of this section excepting that- ( a) The new owner shall not be entitled to be given a fresh notice of valuation, but he shall be deemed to have received the notice of valuation given to the former owner and to h11ve received it when it was so given; and (b) Any and every period of time specified in this Part of this Act shall run against a fresh owner as if he had been the owner upon the first day of that period of time. ( 4) This section shall apply and extend with respect to an objection or an appeal or a right to object or to appeal against a valuation subsisting at the passing of The Valuation of Land Acts Amendment Act of 1950. Inserted by Act of 1950, 15 Geo. 6 No. 4, s. 8; as amended by Act of 1953, 2 Eliz. 2 No. 28, s. 11.
20. ( 1) Objections to valuation. An owner who is dissatisfied with the valuation made by the Valuer-General under this Act may, within sixty days after the date of issue of the notice of valuation (which date of issue shall be stated in such notice), post to or lodge with the Valuer-General or District Valuer for the District wherein the subject land is situate an objection in writing against the valuation. (2) Consideration of objections. The Valuer-General shall with all reasonable despatch consider the objection, and may either disallow it or allow it in such manner and to such extent as he deems proper. The Valuer-General and the owner may, by mutual consent, confer before the Valuer-General makes a decision upon the objection. Such conference shall not be limited to the grounds, if any, stated in the objection. 20 s.2l VALUATION OF LAND ACT 194~1971
Any such conference shall be without prejudice, and in any appeal under section twenty-one of this Act evidence of the proceedings at such conference shall not be given by or on behalf of either the Valuer General or the owner concerned, nor shall the Valuer-General or such owner, or any witness on behalf of either of them, be cross-examined on such proceedings. (2A) (a) A conference between the Valuer-General and the owner pursuant to subsection (2) of this section which is in respect of an objection to a valuation made in the course of a valuation of all lands in an Area may, in the discretion of the Minister, be conducted under the chairmanship of a person appointed as a chairman in accordance with this subsection. (b) The Minister shall, at such time or times as he considers necessary for the purposes of this subsection, appoint persons as chairmen of such conferences between the Valuer-General and owners. (c) A person appointed as chairman shall, as far as the Minister is reasonably able to ascertain, in each case be a disinterested person as between the Valuer-General and the owner. (d) A person appointed as a chairman shall be- (i) appointed either generally or in respect of a particular Area, or part thereof, or particular Areas; (ii) appointed for such period or in respect of such conference or conferences as the Minister deems fit; (iii) paid such remuneration or allowances as may be prescribed, and otherwise appointed subject to such terms and conditions as may be prescribed and, in so far as not prescribed, as the Minister determines. (e) It shall be the function of a chairman- (i) to do all in his power to ensure a full, free and frank exchange of opinion between an owner and the Valuer-General, including full disclosure of information relevant to the matter the subject of the conference; (ii) to make recommendations to either party concerning matters raised before him at the conference; (iii) to report to the Minister, after the Valuer-General has given the objector written notice of his decision on the objection pursuant to subsection (3) of this section, any conduct of either party at the conference which he considers calls for comment. (f) Subject to this subsection, a chairman is deemed to be a person employed under this Act for the purposes of section 8 of this Act. ( 3) Notice to objector. The Valuer-General shall give the objector written notice of his decision on the objection. As amended by Act of 1958, 7 Eliz. 2 No. 16, s. 11; Act of 1959, 8 Eliz. 2 No. 51, s. 3; and Act of 1971, No. 78, s. 18.
Zl. Appeal against decision upon objection of the Valuer-General. (1) Subject to this section an owner who has duly objected to the Valuer General against a valuation made by the Valuer-General may, if dissatisfied with the decision of the Valuer-General upon the objection, appeal to the Land Court. VALUATION OF LAND ACT 1944-1971 L2l 21 (2) Such an appeal shall not lie unless it is instituted within sixty days after the date of issue to the owner concerned by the Valuer-General of notice of his decision upon the objection (which date of issue shall be stated in such notice).
(3) An appeal under this section shall be instituted by filing in the Land Court registry a notice of appeal. Such notice shall state the grounds of appeal and the appeal shall be limited to the grounds so stated, and the burden of proving any and every such ground shall be upon the owner. Such notice shall also state the amount which in the opinion of the appellant should be the valuation of the subject land. The appellant shall forthwith, after .filing such notice in the Land Court registry, serve a copy thereof on the Valuer-General.
( 4) For the purpose of hearing and determining any appeal under this section the Land Court shall in the first instance be constituted by one member thereof sitting alone.
( 5) If aggrieved with the decision of the Land Court upon any appeal under this section, the Valuer-General or the owner may appeal to the Land Appeal Court. Such an appeal shall be by way of a rehearing. The member of the Land Court who constituted such Court in the first instance shall not sit upon the Land Appeal Court as constituted for such hearing. ( 6) The owner or the Valuer-General may appeal from the decision of the Land Appeal Court to the Full Court of the Queensland Supreme Court on the ground that the decision is erroneous in point of law or is in excess of jurisdiction. If desirous of so appealing the owner or the Valuer-General shall, within forty-two days after the pronouncing of the decision, apply in writing to the Land Appeal Court to state and sign a case setting forth the facts and the grounds of decision for appeal therefrom to the said Full Court. (7) Upon an appeal under this section the Land Court or, upon the rehearing of any such appeal, the Land Appeal Court may- ( a) Affirm the valuation appealed against; or (b) Reduce or increase the amount of that valuation to the extent necessary in its opinion to determine the same correctly under, subject to, and in accordance with this Act, and, subject to section twenty-two of this Act, make such order as it deems fit with respect to the payment of costs.
(8) Subject to this section the provisions of Divisions III, IV, and V of Part II of The Land Acts 1910 to 1959, and of the rules there under relating to the Land Court, the Land Appeal Court and appeals to the Supreme Court of Queensland shall, with and subject to all necessary adaptations, apply for the purposes of this section. 22 ss. 21A-23 VALUATION OF LAND ACT 1944-1971 The power to make rules under such lastmentioned Acts shall include power to make, in relation to the Land Court, ~e Land Appeal Court, or appeals to the Full Court of the Supreme Court of Queensland under this section, additional such rules, or rules amending or substituted for subsisting such rules, as necessary or convenient to provide for and regulate practice and procedure in respect of appeals under this section. (9) A Judge of the Supreme Court or a member of the Land Court shall not, by reason only that land owned by him is subject to valuation under this Act, be deemed to be interested in or be debarred from dealing with any matter upon which he may be called to adjudicate under this section. (10), (11). [Repealed.] Substituted by Act of 1959, 8 Eliz. 2 No. 51, s. 4; as amended by Act of 1971, No. 78, s. 19.
21A. Alteration of valuation after notice of appeal and etfed thereof. The Valuer-General may after receiving notice of appeal alter the valuation in accordance with the requirements of such notice and may not less than fourteen days before the commencement of the sittings of the Court at which the appeal is to be heard give notice of such alteration to the appellant and to the Court, as the case requires, and thereupon the appeal shall be determined. Moreover the Valuer-General may after receiving notice of appeal reduce the valuation and may not less than fourteen days before the commencement of the sittings of the Court at which the appeal is to be heard give notice of such reduction to the appellant who may not less than seven days before the commencement of the said sittings give to the Valuer-General and to the Court, as the case requires, notice that he accepts the valuation as reduced and thereupon the appeal shall be determined. If the appellant does not give such notice the valuation as reduced shall be deemed to be the valuation appealed against. Inserted by Act of 1947, 11 Geo. 6 No. 28, s. 10; as amended by Act of 1953, 2 Eliz. 2 No. 28, s. 13.
22. Costs of appeal against valuation. Where the value of land as finally determined upon an appeal against the valuation is the value stated by the owner in his notice of appeal against the valuation, or is nearer to that value than to the valuation appealed against, costs shall not be awarded against the, owner. Otherwise costs shall not be awarded against the Valuer-General. Substituted by Act ·of 1953, 2 Eliz. 2 No. 28, s. 14; as amended by Act of 1959, 8 Eliz. 2 No. 51, s. 5.
23. Objections or appeal not to interfere with levy, etc:., of land tax and of Local Authority rates. The fact that objection has been made or that an appeal is pending shall not in the meantime interfere with or affect the levy and recovery of land tax by the Commissioner of Land Tax under The Land Tax Acts 1915 to 1936, or the making and levying of rates by any Local Authority or the making or levying and recovery of any other statutory rate, charge or assessment based on the rateable value or VALUATION OF LAND ACT 1944-1971 ss. 24-25 23
unimproved value of land, and if the valuation is altered a due adjustment shall be made, for which purpose amounts paid in excess shall be refunded, and amounts short paid shall be recoverable as arrears. As amended by Act of 1953, 2 Eliz. 2 No. 28, s. 15.
24. (Repealed.) Repealed by Act of 1953, 2 Eliz. 2 No. 28, s. 16.
24A. Objection by Local Authority to valuation. ( 1 ) Subject to the provisions of this section, any Local Authority which is dissatisfied with the valuation of any land within its Area made by the Valuer-General under this Act on the ground that such valuation is lower than the correct valuation may post to or lodge with the Valuer-General an objection in writing against the valuation, stating that ground and setting out fully and in detail the reasons for relying thereon. (2) An objection by a Local Authority against the valuation of any land shall be posted to or lodged with the Valuer-General within sixty days after that Local Authority has been furnished by the Valuer General with a copy of the valuation roll or part of the valuation roll setting forth the particulars in respect of that valuation or with the statement showing the amendment of the valuation roll or part of the valuation roll and being an alteration made in the unimproved value of that land, as the case may be. ( 3) The Valuer-General shall with all reasonable despatch consider the objection, and may either disallow it or allow it either wholly or in part. ( 4) The Valuer-General shall give the Local Authority objecting written notice of his decision on the objection, and, if by his decision the valuation has been altered, shall also give notice of such alteration to the owner of the land in question. ( 5) The decision of the Valuer-General upon an objection by a Local Authority shall, as regards the Local Authority, be final and the Local Authority shall have no right whatsoever of appeal against that decision. Every decision of the Valuer-General upon an objection made by a Local Authority altering the valuation of any land shall, for the purposes of the provisions, other than this section, of this Part of this Act, be deemed to be a fresh valuation of that land, and the provisions, other than this section, of this Part of this Act shall apply and extend accordingly. Inserted by Act of 1950, 15 Geo. 6 No. 4, s. 10; as amended by Act of 1971, No. 78, s. 20.
PART VII-UsE OF VALUATION 25. Purposes for which valuation to be used. The valuation of any land made under this Act shall be- ( a) The unimproved value of that land for the purposes of the Land Tax Act 1915-1969; 24 s.26 VALUATION OF LAND ACT 1944-1971 (b) The rateable value of that land for the purposes of the Local Government Act 1936-1971; (c) The unimproved value for the purposes of the City of Brisbane Act 1924-1969; and where in any provision of any other Act, whether enacted before, on or after the enactment of this section, reference is made to the unimproved value or rateable value of land, that rateable value or unimproved value shall, if there is a subsisting valuation made under this Act of the land in question, be that valuation. Substituted by Act of 1953, 2 Eliz. 2 No. 28, s. 17; as amended by Act of 1971, No. 78, s. 21.
26. (1) Supply of .:opies of valuation roll by Valuer-General. The Valuer-General shall, as soon as is reasonably practicable after the completion- ( a) Of the valuation roll in respect of the first or any subsequent valuation under this Act in an Area; or (b) Where the Valuer-General has caused to be prepared a part of any such roll (being so much thereof as relates to valuations of lands in a portion of or locality in an Area), of that part, and in any case not less than eight months before the date fixed by the Governor in Council pursuant to paragraph (ii) of subsection (2) of section 11 of this Act as the date on and after which the valuation in respect of which the roll or part thereof is completed shall have force and effect, furnish- ( c) A copy of that valuation roll or part of a valuation roll, or of such portions thereof as he may require, to the Commissioner of Land Tax; and (d) A copy of that valuation roll or part of a valuation roll to the Local Authority for the Area; and (e) A copy of that valuation roll or part of a valuation roll, or of such portions thereof as it or he may require, to any authority or person administering any Act and requiring the same for a purpose of or connected with the administration of that Act. Thereafter the Valuer-General shall when and so often as any amendment of that valuation roll or part of a valuation roll (or, in the case of the Commissioner of Land Tax or any authority or person hereinbefore specified in this subsection, any portion of such roll or part of a roll furnished to him or it) is made furnish to the Local Authority, the said Commissioner, and authority or persons respectively a statement showing that amendment. Fees in respect of valuation rolls shall be payable as prescribed to the Valuer-General by every Local Authority, the Commissioner of Land Tax, and every authority or person as aforesaid. (2) Copies of valuation roll to be .:ertified. All such copies of the valuation roll or any portion thereof shall be certified by the Valuer General in the prescribed form. As amended by Act of 1947, 11 Geo. 6 No. 28, s. 11; Act of 1949, 13 Geo. 6 No. 36, s. 6; Act of 1953, 2 Eliz. 2 No. 28, s. 18; and Act of 1971, No. 78, s. 22. VALUATION OF LAND ACT 1944-1971 ss. 27-29 25
27. Valuer-General may make valuations for State Departments, etc. ( 1) (i) The Valuer-General shall have power and authority to make, and shall, as and when required by any State Department or sub-Department or Crown instrumentality, make any valuation of real and/or personal property for such department, sub.;department, or instrumentality. (ii) The Valuer-General may make any valuation of property as and when required by any other person. (2) The fees payable by the department, instrumentality, or person for making any valuation under this section shall be as prescribed. ( 3) Any valuation under this section in respect of land may be in its unimproved state, the value of improvements, and/or the improved value, according to the nature of the requirement concerned. ( 4) The Valuer-General shall issue a certificate of valuation of any valuation made under this section. ( 5) The enabling of the Valuer-General to make any and every valuation authorised by this section to be made by him shall be a purpose of this Act and all of the provisions· of this Act shall apply and extend accordingly. As amended by Act of 1953, 2 Eliz. 2 No. 28, s. 19.
PART VIII-MISCELLANEOUS 28. ( 1 ) Certified copies of or extracts from entries in a valuation roll. On application in writing and on payment of the prescribed fee the Valuer-General shall supply to any person, in such form as the Valuer General may determine, a certified copy of or a certified extract from the particulars in respect of any valuation entered in a valuation roll. Such certified copy or certified extract shall for all purposes and in all proceedings be evidence of the matters and things stated therein and that any valuation mentioned therein has been duly made under and in accordance with the provisions of this Act. (2) The Valuer-General may supply information as to valuations to any department of the Commonwealth in the manner and to the extent and on the terms mutually agreed upon between the Governments of the State and of the Commonwealth. ( 3) Power to supply information contained in notices given under s. 31. Upon payment of the prescribed fee the Valuer-General may supply to any person particulars or information contained in any notice given to the Valuer-General under the provisions of section thirty-one of this Act. As amended by Act of 1950, 15 Geo. 6 No.4, s. 11.
29. Certificate in lieu of valuation of land. Any trustee, solicitor, or agent may and notwithstanding the provisions of section eight of The Trustees and Executors Act of 1897, for the purposes of any investment obtain and use the certificate of valuation or any valuation made under the provisions of section twenty-seven hereof and, unless directed by the conditions of his trust, retainer, or employment to ascertain in any other specified manner the value of land offered as security, shall not be chargeable with negligence or other default for failing to obtain other evidence of such value. 26 ss. 30-32 VALUATION OF LAND ACT 1944-1971
30. Power to obtain evidence. (1) The Valuer-General may by notice in writing require any person, whether an owner or not, to attend and give evidence before him, or before any officer authorised by him in that behalf, concerning any land, and to produce all books, documents, and other papers whatsoever in his custody or under his control relating thereto. (2) The Valuer-General may require the evidence to be given on oath, and either verbally or in writing, and for such purpose he or the officer so authorised by him may administer an oath.
31. Notice of change of ownership. ( 1) Whenever any person agrees to acquire or dispose of any land held in fee-simple or held under lease or license from the Crown or any share or interest in land held in fee-simple or held under lease or license from the Crown he shall give notice in writing in, or to the effect of the prescribed form, of such transaction within thirty days after the execution of the instrument of transfer or agreement (as the case may be) to the Valuer-General. (2) Whenever a person who is the owner of land held in fee-simple or held under lease or license from the Crown subdivides the same he shall forthwith give notice in writing in or to the effect of the prescribed form, accompanied by a plan of subdivision and (where the same is required by the Local Authority) a contour plan, to the Valuer-General. (3) Whenever any person has given notice to the Valuer-General of any acquisition or disposal of land held in fee-simple or held under lease or license from the Crown or share or interest therein under the foregoing provisions of this section and subsequently, for any reason whatever, the transaction in question is not completed, such person shall give notice in writing in or to the effect of the prescribed form of the fact to the Valuer-General, within thirty days of the cancellation or other termination of the agreement of sale or transfer. ( 4) Whenever any person transfers or forfeits any land to the Crown he shall give notice in writing in or to the effect of the prescribed form of such transfer or forfeiture within thirty days after the execution of the instrument of transfer, or after such forfeiture (as the case may be) to the Valuer-General. As amended by Act of 1947, 11 Geo. 6 No. 28, s. 12; Act of 1958, 7 Ellz. 2 No. 16, s. 13.
32. ( 1) General returns. Every person shall, if required by the Valuer General by notice published in the Gazette, furnish to the Valuer-General in the prescribed form, and in the manner required, and within the time specified in the notice, or such extended time as the Valuer-General may allow, a return signed by him, setting forth a full and complete statement of every area of land and/ or interest in land owned by him. (2) Further returns. Every person shall, if required by the Valuer General, furnish to him in the manner and within the time required by him, a return or a further or fuller return of land or interests in land owned by him, whether on his own behalf or as agent or trustee, and whether a return has or has not previously been furnished by him. ( 3) If the person so required to furnish such return is not the owner of any land or interests in land, he shall, nevertheless, in the manner and within the time the Valuer-General has so required him to VALUATION OF LAND ACT 1944-1971 ss. 33,34 27 make such return under subsection two hereof, furnish a return stating that fact, and should such person fail so to do, he shall be deemed to have failed to duly comply with the aforesaid requirement of the Valuer General under subsection two hereof. ( 4) Special returns. Every person, whether a land owner or not, if required by the Valuer-General, shall, in the manner and within the time required by him, furnish any return or any information required by the Valuer-General for the purposes of this Act. ( S) The Valuer-General may require the returns referred to in this section to be furnished to any officer duly authorised by him in that behalf, either by delivering the same to the said officer personally, or by forwarding the same to the said officer by registered post. ( 6) Every person shall give, upon every return furnished by him, his correct postaJ. address in Queensland for service of notices, etc., . and shall, within one month after any change in such address, give notice in writing to the Valuer-General of a new address for service in Queensland. (7) All returns, notices, and information required under this Act shall (except where otherwise specified by this Act) be furnished or sent to the Valuer-General at his office on or before such days as may be notified or prescribed. A return, notice, or any information shall be deemed to have been not duly furnished or sent to the Valuer-General unless and until such return, notice, or information has been received by the officer authorised by him to have the custody of such return, notice, or information. As amended by Act of 1947, 11 Geo. 6 No. 28, .s. 13.
33. Service of notice. Any notice or other communication by or on behalf of the Valuer-General may be served upon any person- (a) By causing it to be personally served on him; or (b) By leaving it at his address for service; or (c) By posting it by prepaid letter post addressed to him at his address for service, and in the case of paragraph (c) of this section service thereof shall be deemed to have been effected at the time when it would, in the ordinary course of post, have arrived at the place to which it was addressed, or at the post town or post office nearest to that place, whether or not it has, in fact, been received by the addressee.
34. Address for service. The address for service last given to the Valuer General by any person shall, for all purposes under this Act and its Regulations, be his address for service, but where no address for service has been given to the Valuer-General, or where the Departmental records disclose that such person has subsequently changed his address, and he has not notified the Valuer-General either in a return or by separate written advice of such change, then the address of the person as described in any record in the custody of the Valuer-General shall be his address for service. 28 a.35-48 VALUATION OF LAND ACT 1944-1971
35. Substituted service. If any owner of land or other person to receive any notice or other document under this Act- ( a) Is absent from Queensland, and the records in the possession of the Valuer-General disclose that such owner or such other person has not any attorney or agent in Queensland to whom the same may be given; or (b) Cannot after reasonable inquiry be found, any such notice or other document may be given or served on him by posting the same or a copy thereof in a letter addressed to him at his address for service under this Act, or by placing the same on a conspicuous part of the land to which the same relates, or by publishing a copy of or true abstract of the same in the Gazette.
36. Right to appear. The Valuer-General may appear either personally, or by counsel or solicitor, or by some officer of the Public Service, in any court or in any proceedings; and the statement of any such counsel, solicitor, or officer that he so appears by the authority of the Valuer General shall be accepted as sufficient evidence of such authority.
37. Power of Governor in Council as to times for doing acts, etc. If any act, matter, or thing prescribed to be made or done at or within a fixed time cannot be or is not so made or done, the Governor in Council may, by Order in Council from time to time, appoint a further or other time for making or doing the same, whether the time or any such further or othertime within which the same ought to have been done has or has not elapsed or expired. Any act, matter, or thing made or done within· the time· or other time appointed by such Order ·shall be as valid as if it had been made or done within the time prescribed.
38. Penalty for refusing information. Any person who in any way obstructs or hinders the Valuer-General, valuer, or any officer in the exercise of his functions under this Act, or refuses to answer any relevant questions when duly required to do so, shall be guilty of an offence and liable on conviction to a penalty of not less than $4 ·or more than· $40. Proceedings for recovery of such penalty may be instituted at any time within one year of the offence being committed. As amended by Act of 1971, No. 78, s. 25, Sch.
39. Failure to furnish return. Any person who fails to duly furnish any return notice or information or comply with any requirement of the Valuer-General as and when required by this Act or by the Valuer General shall be guilty of an offence and liable on a conviction to a penalty of not less than $4 or more than $40. Proceedings for the recovery of such penalty may be instituted within twelve months after such failure comes to the knowledge of the Valuer-General. As amended by Act of 1971, No. 78, s. 25, Sch.
40. Penalty on failure to notify change of address. Any person who fails to duly notify the Valuer-General of his change of address, shall be guilty of an offence and be liable on conviction to a penalty of not less than $4 or more than $40. VALUATION OF LAND ACT 1944-1971 ss.41-45 29
Proceedings for the recovery of such penalty may be instituted within twelve months after such failure comes to the knowledge of the Valuer-General. As amended by Act of 1971, No. 78, s. 2S, Sch.
41. Penalty for failure to attend. Any person who refuses or neglects duly to attend and give evidence when required by the Valuer-General or any officer duly authorised by him in that behalf, or to truly and fully answer any questions put to him, or to produce any book, document or other paper required of him by the Valuer-General or any such officer, shall, unless just cause or excuse for the refusal or neglect is shown by him, be guilty of an offence, and liable to a penalty of not less than $4 or more than $40. Proceedings for the recovery of such penalty may be commenced at any time within twelve months of the offence being committed. As amended by Act of 1971, No. 78, s. 25, Sch.
42. Order to comply with requirements. (a} Upon the conviction of· any person for an offence against sections thirty, thirty-two, and thirty-nine, the Court shall order him, within a time specified in the order, to do the act which he has failed or refused or neglected to do, and any person who does not duly comply with such order, shall be guilty of an offence, and liable to a penalty of not less than $10 or more than $100.. .(b) A prosecution for an offence against this subsection, may. be commenced at any time within one year of the expiry of · the time specified in the order; As amended by Act of 1971, No. 78, s. 25, Sch.
43. False returns or statements.· Any person who makes or delivers a return or· notice which to. his knowledge is false in any particular, or makes an answer whether orally or in writing, which is to his knowledge false in ·any particular to any question put to him by the Valuer-General or any officer duly authorised by him, shall be guilty of an offence, and liable to a penalty of not less than $10 or more than $40. Proceedings for recovery of the above penalty may be instituted at any time within one year after such offence comes to the knowledge of the Valuer-General. As amended by Act of 1971, No. 78, s. 25, Sch.
44. Recovery of penalties and fees. All penalties for breaches of this Act and all fees payable thereunder shall be recoverable in a summary way under The Justices Acts 1886 to 1942, upon the complaint of the Valuer-General, or of any person authorised by the Valuer-General either generally or for the purposes of any particular case.
45. Place where offence committed. Any of the following offences, viz.:- (a) Failure to duly furnish any return or information; (b) Making or delivering a return which to the knowledge of the person making or delivering same is false in any particular, or making an answer which to the knowledge of the person making same is a false answer; or 30 8. 46 VALUATION OF LAND ACT 1944-1971
(c) Failure to comply with any requirement; shall be deemed to have been committed either:- (i) At the place where the return or information was furnished or should, in accordance with this Act, the regulations, or a requirement of the Valuer-General, or an officer authorised by him, have been furnished, or where the answer was made, or where the requirement should have been complied with; or (ii) At the usual or last-known place of business or abode of the defendant, and may be charged as having been committed at either of those .places.
46. Evidence. ( 1) Any valuation roll and all entries made therein or a copy of or extract from any such valuation roll or entries certified by the Valuer-General upon payment of the prescribed fee to be a true copy or extract, or any return, notice, or advice of any kind made by any person, or copy thereof certified by the Valuer-General to be a true copy thereof by the production thereof alone, and without any further evidence shall be received as prima facie evidence of the facts therein mentioned in any proceedings under this Act. · (2) Any certificate, notice or other document bearing the written, stamped, or printed signature or the stamped or .printed name of the Valuer-General, shall, until ·the contrary is proved, be deemed to have been duly signed by the Valuer-General. (3) Judicial notice shall be taken of every such signature or name and of the fact that the person whose signature or name it purports to be holds or has held the office of Valuer-General. ( 4) The production of the Gazette containing any notice purporting to be published by the Valuer-General in pursuance of this Act or any notice of the appointment of the Valuer-General or of any officer or person under this Act, shall be conclusive evidence of such notice, publication, or appointment. (5) Any map or plan purporting to be made or issued by, for, or on behalf of any Department of the Government or any officer thereof or any Local Authority or any officer of a Local Authority, and any copy of any such map or plan certified by the Valuer-General or any officer authorised by him to be a true copy thereof, shall be and is hereby declared always was admissible in evidence in proceedings for the hearing and determination of any appeal against any valuation made under this Act and shall, until the contrary is proved, be evidence of the matters stated or delineated on such map, plan, or copy thereof. Any information in writing furnished to the Valuer-General by any owner or his agent and duly signed by the said owner or agent shall be admissible in evidence in proceedings for the hearing and determination of any such appeal and, until the contrary is proved, be evidence of the facts stated in such documents. (6) Subsections one and five- of this section shall apply subject to this subsection. A statement in any return, notice or advice mentioned in subsection one of this section, or copy thereof certified by the Valuer-General to be a true copy thereof, or in any document mentioned in subsection five of VALUATION OF LAND ACT 1944-1971 s. 47 31 this section, that any amount is the unimproved value of any land, or the value o~ the improvements or any of the improvements on any land, or the value of any other thing shall be deemed to be a statement of opinion only and shall not be evidence of the value in question. As amended by Act of 1958, 7 Eliz. 2 No. 16, s. 14.
47. Regulations. ( 1) The Governor in Council may from time to time make regulations providing for all or any purposes, whether general or to meet particular cases, that may be convenient for the administration of this Act or that may be necessary or expedient to carry out the objects and purposes of this Act. Without limiting the generality of the foregoing provisions, such regulations may provide for- ( a) Defining the quties and powers of valuers and persons appointed or employed under this Act. (b) Prescribing the form of the valuation roll. (c) Prescribing the manner in which copies of the valuation roll shall be furnished to the Commissioner of Taxes and to the Local Authority and any authority or person administering any Act and requiring same for a purpose of or connected with the administration of that Act. (d) Prescribing the fees payable under this Act, and the manner in which the same shall be paid. (e) Making provision for all matters required or permitted by this Act to be prescribed. (f) Generally for carrying out the objects and purposes of this Act. (2) Regulations may provide penalty. The regulations may provide a penalty not exceeding $40 for any breach thereof. ( 3) Regulations may be made on passing of thiS Act. Such regulations may be made on the passing of this Act. ( 4) Effect of Proclamations, Orders in Council, and regulations. All Proclamations, regulations and Orders in Council made or purporting to be made under this Act shall, upon publication in the Gazette, be of the same effect as if they were enacted in this Act and shall be judicially noticed, and shall not be questioned in any proceedings whatsoever. All such regulations and Orders in Council shall be laid before Parliament within fourteen days after the publication thereof if Parliament is then sitting; or if not, then within fourteen days after the commencement of the next session thereof. If Parliament passes a resolution disallowing any such Order in Council or regulation, of which resolution notice has been given at any time within fourteen sitting days thereof after such Order in Council or regulation has been laid before it, such Order in Council or regulation shall thereupon cease to have effect, but without prejudice to the validity of anything done in the meantime, and without prejudice to the power to make any further or other Order in Council or regulation. For the purposes of this subsection, the term "sitting days" shall mean days on which Parliament actually sits for the despatch of business. As amended by Act of 1953, 2 Eliz. No. 28, s. 20; and Act of 1971, No. 78, ss. 23, 25, Sch. 32 Schedules VALUATION OF LAND ACT 1944-1971
SCHEDULES ScHEDULE I 1. Amended Local Government Acts, s. 24. 2. Repealed by Act of 1947, 11 Geo. 6 No. 28, s. 14. 3. Amended Local Government Acts, s. 47. 4. Amended Local Government Acts, s. 50.
SCHEDULE II 1. (1}-(2). Amended City of Brisbane Acts, ss. 36B, 44. (3) Amended City of Brisbane Ordinances, Chapter VII, and further provides: "Moreover, any ordinance or any provision of any ordinance inconsistent with or in derogation of any of the provisions of The Valuation of Land Act of 1944 is hereby repealed."
SCHEDULE III Amended Land Tax Acts, s. 27.
ScHEDULE IV This Schedule which contained a list of Valuation Districts has ·not been reprinted. For the Valuation Districts at present in force see Order in Council, p. 35, post. THE VALUATION OF LAND ACTS AMENDMENT ACT of 1953 2 Eliz. 2 No. 28
An Act to Amend The Valuation of Land Acts 1944 to 1951, . in certain particulars [Assented to 18 December 1953] 1. Short tide and ronstruction. This Act may be cited as The Valuation of Land Acts Amendment Act of 1953, and shall be read as one with The Valuation of Land Acts 1944 to 1951, herein referred to as the Principal Act. CoHective tide. The Principal Act and this Act may be collectively cited as The Valuation of Land Acts 1944 to 1953. 2.-20. Amended Principal Act. 21. Pending appeals. ( 1 ) As well as applying to valuations made by the Valuer-General which come into force after the passing of this Act, the provisions relating ·to appeals against valuations of the Principal Act as amended by this Act shall, subject to due objection having been made against the valuation, apply in respect of- ( a) Valuations made by the Valuer-General which came into force on and from the thirtieth day of June, one thousand nine hundred and fifty-three; and (b) Valuations to which The Review of Valuations Acts 1952 to 1953, apply. (2) If the decision of the Valuer-General upon an objection duly made against a valuation specified in paragraph (a) or paragraph (b) of subsection one of this section was given before the date of the passing of this Act, the time within which the appeal may be instituted shall be deemed to begin to run as on and from that date. (3) Save and except valuations to which The Review of Valuations Acts 1952 to 1953, apply, the provisions relating to appeals against valuations of the Principal Act in force immediately prior to the date of the passing of this Act shall be deemed to continue in force as if this Act had never been passed in respect of any and every appeal instituted before but not finally determined as at the date of the passing of this Act against a valuation made by the Valuer-General which came into force on and from a date earlier than the thirtieth day of June, one thousand nine hundred and fifty-three. THE VALUATION OF LAND ACTS AMENDMENT ACT of 1958 7 Eliz. 2 No. 16
An Act to Amend The Valuation of Land Acts 1944 to 1953, in certain particulars [Assented to 28 April 1958] 1. (1) Short title. This Act may be cited as The Valuation of Land Acts Amendment Act of 1958. (2) Principal Act. The Valuation of Land· Acts 1944 to 1953, are in this Act referred to as the Principal Act. (3) Collective title. The Principal Act and this Act may be collectively cited as The Valuation of Land Acts 1944 to 1958. 2.-14. Amended Principal Act. 15. Pending appeals. The provisions relating to appeals against valuations of the Principal Act in force immediately prior to the date of the passing of ,this Act shall be deemed to continue in force as if this Act had never been passed in respect of any and every appeal against a valuation made by the Valuer-General instituted before but not finally determined as at the date of the passing of this Act. ORDER IN COUNCIL 3S
ORDER IN COUNCIL At the Executive Buildings, Brisbane, the third day of April, 1969 Present: His Excellency the Administl"ator of the Government in Council WHEREAS by The Valuation of Land Acts 1944 to 1959, it is amongst other things enacted that the Governor in Council may, by Order in Council, alter or vary the Valuation Districts defined in Schedule IV of that Act: Now, therefore, His Excellency the Administrator of the Government, acting by and with the advice of the Executive Council and in pursuance and exercise of the powers and authorities vested in him by the said Acts doth hereby alter the said Valuation Districts of Schedule IV of the Valuation of Land Acts in accordance with the Schedule her.eto. And the Honourable the Minister for Local Government and Conservation is to give the necessary directions herein accordingly. C. H. CURTIS, Clerk of the Council.
THE ScHEDULE SCHEDULE IV VALUATION DISTRICTS FOR THE PURPOSES OF THIS ACT
Place of Areas comprising Name of District Office of Valuation District District Valuer
Brisbane .. Brisbane .. City of Brisbane . City of Gold Coast City of Ipswich City of Redcliffe Mor.eton .. . . Brisbane .. Shir.e of Albert Shire of Beaudesert Shire of Boonah Shire of Caboolture Shire ofEsk Shire of Gatton Shire of Kilcoy Shire of Laidley Shire of Landsborough Shire of Maroochy Shire of Moreton Shire of Pine Rivers Shire of Redland Downs .. , Toowoomba City of Toowoomba Town of Dalby Shire of Cambooya Shire of Chinchilla Shire of Clifton Shire of Crow's Nest Shire of Jondaryan Shire of Millmerran Shire of Murilla Shire of Pittsworth Shire of Rosalie Shire of Tara Shire of Wambo Southern Downs .. Warwick City of Warwick Town of Goondiwindi Shire of Allora Shire of Glengallan Shire of Inglewood Shire of Rosenthal Shire of Stan thorpe Shire of Waggamba 36 01\DE.R IN COUNCIL
VALUAnoN DISTRICTS FOil THE PuaPosEs OF TH1S Acr-eontinwd
Place of Areas comprisina Name of District Office of Valuation District District Valuer
South-Western .• Roma Town ofRoma Sllire of Balonne Shire of Barcoo Shire of Bendemere Shire of Booringa Shire of Bulloo Shire of Bungil Shire of Diamantina Shire of Murweh Shire of Paroo Shire of Quilpie Shire of Taroom Shire of Warroo
Wide Bay . . Maryborough City of Maryborough City of Bundaberg City of Gympie Shire of Biggenden Shire of Burrum Shire of Eidsvold Shire of Gayndah Shire of Gooburrum Shire of Isis Shire of Kilkivan Shire of Kingaroy Shire cif Kolan Shire cif Mundubbera Shire of Murgon Shire of Nanango Shire of Noosa Shire of Perry Shire of Tiaro Shire of Widgee Shire of Wondai Shire of Woocoo Shire of Woongarra
Rockhampton . . Rockhampton City of Rockhampton Town of Gladstone Shire of Banana Shire of Bauhinia Shire of Belyando Shire of Broadsound Shire of Calliope Shire of Duaringa Shire pf Emerald Shire of Fitzroy Shire of Jericho Shire of Livingstone Shire of Miriam Vale Shire of Monto Shire of Mount Morgan Shire of Peak Downs
Townsville • . Townsville City of Townsville City of Charters Towers City of Mackay Shire of Ayr Shire of Bowen Shire of Dalrymple S~ire of Hinchinbrook Sliire of Mirani Shire of Nebo Shire of Pioneer ORDER IN COUNCIL . 37
VALUATION DISTRICTS FOR THE PuRPOSES OF THIS ACT-continued
Place of Areas comprisina Name of District Office of Valuation District Distri<:t Valuer
Townsville-continued •• Townsville- Shire of Proserpine continued Shire of Sarina Shire of Thuringowa Cairns Cairns City of Cairns Town of Thursday Island Shire of Atherton Shire of Cardwell Shire of Carpentaria Shire of Cook Shire of Croydon Shire of Douglas Shire of Eacham Shire of Etheridge Shire of Herberton Shire of Johnstone Shire of Mareeba Shire of Mulgrave North-Western .. . . Townsville City of Mount Isa Shire of Aramac Shire of Barcaldine Shire of Blackall Shire of Boulia Shire of Burke Shire of Cloncurry Shire of Flinders Shire of Ilfracombe Shire of Isisford Shire ofLongreach Shfre of McKinlay Shire of Richmond Shire of Tambo Shire of Winton
Published Gazettes 5 April 1969, p. 1109; and 6 September 1969, p. 20.
REGULATIONS Regs.l, 2 39
VALUATION OF LAND REGULATIONS 1972 [Published in Gazette 25 March 1972, pp. 1415-1434.]
Department of the Valuer-General, Brisbane, 23rd March, 1972. HIS Excellency the Governor, acting by and with the advice of the Executive Council and in pursuance of the provisions of the Valuation of Land Act 1944-1971, has been pleased to approve the following Regulations. W. A. R. RAE.
INTRODUCTORY Short Title 1. ( 1) These Regulations may be cited as the Valuation of Land Regulations 1972. (2) "The Valuation of Land Regulations 1951", as well as all subsequent Regulations made in amendment thereof, are hereby repealed as from the coming into operation of these Regulations: Provided that such repeal shall not- ( a) Affect any previous operation of a repealed Regulation or Regulations or anything duly done or suffered thereunder; or (b) Affect a right, privilege, obligation or liability acquired, accrued or incurred under a repealed Regulation or Regula tions; or (c) Affect a penalty, forfeiture or punishment incurred in respect of an offence committed against a repealed Regulation or Regulations; or (d) Affect an investigation, legal proceeding, or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid: And provided further that such investigation, legal proceeding, or remedy may be instituted, continued or enforced, and such penalty, forfeiture or punishment may be imposed as if the repealed Regulation or Regulations had not been repealed. 2. (i) The Forms set forth in the Schedule hereto shall be used for the purpose for which they are respectively applicable: Provided that no such Form shall be deemed invalid if it is to the effect of the respectively proper Form in the said Schedule with such modifications as the circumstances may require. (ii) Where a Form prescribed by these Regulations requires com pletion by the insertion of particulars or other matters referred to in the Form, those particulars or other matters are prescribed as the particulars or other matters required under the provisions of the Act for the purpose for which the Form is prescribed. (iii) A Form prescribed by these Regulations shall be completed in accordance with such directions as are specified in the Form as so prescribed. 40 Regs. 3-11 REGULATIONS
Definitions 3. In these Regulations unless the context otherwise indicates or requires the terms used shall have the meanings respectively assigned to them by the Act, and the following terms shall have and include the meanings set against them respectively that is to say:- "Form"-A Form of the Schedule of these Regulations; "Officer"-A person appointed under the provisions of section 7 of the Act; "Regulation"-A Regulation of these Regulations; "Schedule"-The Schedule to these Regulations; "The Act"-The Valuation of Land Act 1944-1971 and any Act passed in amendment thereof or in substitution therefor. Officers 4. Every person appointed under section 7 of the Act shall be under the direction and control of the Valuer-General and shall perform such duties as he may be required to perform by the Valuer-General or as may be prescribed. 5. The oath or declaration to be made pursuant to section 8 of the Act by a person howsoever appointed under the Act shall be made in Form V.G. 3 or V.G. 4 (as the case may require). Valuation Roll 6. Every Valuation Roll rec,,eired to be prepared by the Valuer General under section 17 of the Act shall be in Form V.G. 7 or Form V.G. 70 whichever is applicable. Certification of copies of Jlu.luation Rolls 7. The certificate of the Valuer-General of copies of a Valuation Roll furnished to a Local Authority and to the Commissioner of Land Tax shall be in Form V.G. 28 and V.G. 49 respectively. Notice of Valuation 8. The notice of valuation required to be given to an owner under section 19 of the Act by the Valuer-General shall be in Form V.G. 9 or Form V.G. 71 whichever is applicable. Where the Valuer-General alters a valuation pursuant to section 13 of the Act notice of such altered valuation shall be given by the Valuer-General to the owner in like manner. .Objections against Valuation 9. An objection made by an owner pursuant to section 20 of the Act against a valuation of the Valuer-General shall be in Form V.G. 23. 10. The written notice of the decision of the Valuer-General upon the objection of an owner shall be given to such owner by the Valuer General in Form V.G. 24 or V.G. 25, whichever is applicable. Appeals 11. An appeal under subsection (1) of section 21 of the Act to the Land Court by an owner dissatisfied with the decision of the Valuer General upon his objection to a valuation by the Valuer-General shall be in Form V.G. 26 and shall otherwise comply with the Rules of the Land Court. REGULATIONS Regs. 12-14 41
Application for a Certificate of Valuation, a Certified Copy or a Certified Extract of an Entry recorded on the Valuation Roll, a copy of a Certificate of Valuation, or a copy of a return in Form V.G. 1. 12. An application under the Act for (a) A certificate of valuation; (b) A certified copy of an entry in a Valuation Roll; (c) A certified extra.ct from a Valuation Roll; (d) A copy of a Certificate of Valuation; (e) A copy of a return in Form V.G. 1; shall be made in writing in Form V.G. 29 and shall be accompanied by the prescribed fees. Fees payable for Certificates of Valuation issued under Section 21 of the Act 13. Where a valuation is made by the Valuer-General under section 27 of the Act and a Certificate of Valuation is issued by him, the fee payable, subject to the provisions of Regulation 14, for each such valuation and Certificate of Valuation shall be either, an amount equivalent to the actual cost involved in the making and issuing of such valuation, or, in accordance with the following scale:- The Scale of Fees (i) Land and Improvements- $ Property valued under $401 . . 6 Property valued from $401 to $1,000 10 Property valued from $1,001 to $2,000 14 Property valued from $2,001 to $4,000 17 Property valued from $4,001 to $6,000 20 Property valued from $6,001 to $8,000 23 Property valued from $8,001 to $10,000 . . 26 Property valued from $10,001 to $12,000 29 Property valued from $12,001 to $14,000 32 Property valued from $14,001 to $16,000 35 Property valued from $16,001 to $18,000 38 Property valued from $18,001 to $20,000 41 Property valued over $20,000-An additional $1.50 per $1,000 or part thereof. (ii) Live Stock-Same scale as above tabulated for Land and Improvements but shall be calculated separately. (iii) Furniture, Plant, Machinery, Etc.-One per centum (1%) of the Valuation with a minimum fee of $6. 14. (i) Where a valuation is made for any person by the Valuer General under clause (ii) of subsection (1) of section 27 of the Act, a provisional fee of not less than $3 shall be paid by such person on lodgment of his application and upon completion of such valuation the Valuer-General shall determine the fee payable in accordance with the scale of fees prescribed by Regulation 13. (ii) Travelling expenses actually and necessarily incurred by or on behalf of the Valuer-General in the making of a valuation under section 27 of the Act shall be paid to the Valuer-General by the person requiring such valuation. Where the Valuer-General has not outlaid moneys for 42 Regs. 15, 16 REGULATIONS fares the amount to be paid to him shall be a sum determined by the Valuer-General at a rate not exceeding 10c per mile by the nearest and most practicable route to the land to be valued from the nearest office of the Valuer-General thereto calculated for both outward and return journey. (iii) The fees payable under subsection (2) of section 27 of the Act for the making of a valuation and the issue of a Certificate of Valuation to a State Department or Sub-department or Crown Instrumentality shall be in accordance with the fees set out in Regulation 13. Fees payable by Local Authorities and the Commissioner of Land Tax 15. (1) The fee payable to the Valuer-General by a Local Authority for each copy of a Valuation Roll prepared by him for such Local Authority. pursuant to subsection ( 1) of section 26 of the Act shall be calculated as follows:- ( a) For every valuation of rateable land used or occupied for any business purposes whatsoever-60 cents per valuation per annum. (b) For every valuation of rateable land used or occupied for other than business purposes- (i) Under 1 acre~25 cents per valuation per annum; (ii) 1 acre and over but less than 50 acres-30 cents per · valuation per annum; (iii) 50 acres and over but less than 100 acres--40 cents per valuation per annum; (iv) 100 acres and over but less than 500 acres-45 cents per valuation per annum; (v) 500 acres and over-60 cents per valuation per annum: for the period such valuation remains in force from and after the date of the coming into force thereof. In addition to the amount so calculated the Local Authority shall pay annually during such period to the Valuer General in respect of such copy of the Valuation Roll a further sum equal to twenty per centum (20%) of such amount. (2) The Local Authority shall pay such fee to the Valuer-General in each year not later than the .thirtieth day of September, or on such other day as the Valuer-General may direct: Provided that the minimum sum so payable by a Local Authority in any one year shall be $150. ( 3) For the purpose of this Regulation the term "business purposes" includes any wholesale or retail business, profession, trade, manufacture, calling, or occupation for profit; Provided, however, the term does not include- (a) the carrying on for residential purposes only of a boarding house or residential flats; nor (b) the winning, gathering, raising, or growing of any primary product. 16. The fee payable to the Valuer-General by the Commissioner of Land Tax for each copy of a Valuation Roll furnished pursuant to subsection ( 1) of section 26 of the Act shall be an annual sum calculated and payable at the rate of two-fifths (2/5ths) of the fee payable to the Valuer-General by a Local Authority in respect of each freehold valuation supplied by the Valuer-General to such Local Authority. REGULATIONS Regs.17-20 43 Fees payable for Certified Copy of Extract of an Entry recorded on the Valuation Roll, and Copies of Certificates or Returns, and the like 17. The fees payable to the Valuer-General by a person with respect to an . application made by him under Regulation 12 shall be as follows:- (a) for each extract of any entry on a Valuation Roll-50 cents. (b) for each certified copy of an entry on a Valuation Roll- 50 cents. (c) for each copy of a Certificate of Valuation-50 cents. (d) for each certified copy of a return in Form V.G.1-$1. (e)- (i) for particulars or information contained in each notice given to the Valuer-General under section 31 of the Act-40 cents for each search. {ii) for particulars in each notice given to the Valuer General under section 31 of the Act where lists are supplied in commercial/industrial sales-30 cents for each entry. (f) for particulars or information contained . in an entry on a Valuation Roll-40 cents for each search. (g) for each certified extract of particulars or information in respect of any valuation entered in a Valuation Roll held by the Valuer-General on magnetic tape, required by a Local Authority and supplied by the Valuer-General in the form of a computer listing-4 cents for each extract, provided that the minimum sum payable by a Local Authority for the listing of extracts shall be $200. Notice to attend and give evidence 18. The notice to a person to attend and give evidence before the Valuer-General as prescribed in subsection ( 1 ) of section 30 of the Act shall be in Form V.G. 34. Acquisition and disposal of land by Local Authorities 19. Where a Local Authority disposes of any land at auction for unpaid rates or acquires or disposes of any land by any process whatsoever, notice thereof by such Local Authority to the Valuer-General as required by subsection (2) of section 16 of the Act shall include the following particulars:- Reference number; Full description of the property disposed of; Name and address of previous owner or owners; Name and address of person or persons to whom sold; Reason for sale;· Date of sale; Sale price. Notice of Change of Ownership 20. Forms V.G. 1 and V.G. 30 shall be used for compliance with the provisions of subsections ( 1 ) and ( 3) respectively of section 31 of the Act. All owner of land who subdivides such land shall forthwith upon the subdivision being passed or consented to by the properly constituted statutory authority or authorities in that behalf give notice to the Valuer General of such subdivision in Form V.G. 31, accompan:ed by a copy 44 Rep. 21-29 REGULATIONS of the plan of subdivision and (where such is required by the Local Authority) a contour plan. Forfeitures of land to the Crown 21. When a person transfers or forfeits any land to the Crown he shall give notice of such transfer or forfeiture in Form V.G. 32 to the Valuer-General of such transfer or forfeiture within thirty ( 30) days after the execution of the instrument of transfer or after such forfeiture, as the case may be. RETURNS Owner's Return 22. The return required to be furnished by a person under the provisions of subsection (1) of section 32 of the Act shall be in Form V.G. 33. Owner's Further or Special Return 23. The return of rental information to be furnished by a person under the provisions of subsections 2 and 4 or 2 or 4 of section 32 of the Act shall be furnished in Form V.G. 78. Any further information or particulars which may be required in addition to that supplied by a person on such form shall be furnished by such person on the written request of the Valuer-General. Joint Owners' Returns 24. A return required to be furnished to the Valuer-General by the joint owners of any land shall be so furnished by the joint owner resident in Queensland whose name appears first in the title deed, lease, contract of sale, or deed of partnership relative to such land. Returns by Agents for Absentees 25. When the owner, including a trustee, of any land or Crown leasehold is permanently or temporarily out of Queensland the return required by or under the Act to be made or furnished by such owner or trustee shall be made or furnished· by the attorney under power of such owner or trustee and if there be no such attorney then such return shall be made or furnished by the agent, manager, or other representative in Queensland of or for such owner or trustee or by the person in present occupation of such land. Service of Notice 26. An owner shall state his address for service in every notice of objection and/or appeal given by him under the Act. General 27. Every Local Authority which is required by the Valuer-General to furnish copies of or extracts from any valuation returns, rate book, or documents, under subsection (2) of section 16 of this Act, may receive payment therefor at a rate to be determined by the Valuer General. 28. Where a person has been required to attend and give evidence in accordance with the provis'ons of section 30 of the Act and the Valuer General has taken such action only as the result of the neglect or failure of such person to comply with any requirement of the Act or the Valuer-General, then such person shall not be entitled to any expenses for his attendance. 29. A person who contravenes or fails to comply with any provision of these Regulations shall be guilty of an offence against these Regula tions, and shall upon conviction be liable to a penalty not exceeding $40. REGULATIONS Sda. f. V.G.l 4S
THE SCHEDULE Form V.G. 1 Office Use Only Roll No.: To be forwarded to Valuer-General, Roll Noted: Box 1401. F.S. Noted: G.P.O., Brisbane. V.G. 2 Issued: QUEENSLAND DEPARTMENT OF VALUER-GENERAL
NOTIFICATION OF CHANGE OF OWNERSHIP The Valuer-General, Brisbane. Sir,-ln accordance with the Valuation of Land Act 1944-1971, I/We hereby give notice of the following change of ownership:- Name of Vendor: Address: *Name of Purchaser: Address (for service of notices, &c.): Date of Contract: Date of Possession: Sale Price, $ Valuation District: Terms of Sale: Local Authority: County: Parish: Town: Street:
Real Property Description of Land
Town Land Area Reference to Titles - Frontage Depth Acres Rds.l~ ------No. I Vol. Fol.
I
Crown Leasehold Land Agent's District: Area: Tenure and No. (G.F., P.L.S., &c.): Portion: Amount required to Freehold as at Date of Sale, $ Country Lands (A) Sugar Cane Land.- Mill: Gross Assignment Acres. Net Assignment: Acres. Farm Peak: (B) Tobacco Land. Quota: 46 Sc:h. ff. V.G. 3, V.G. 4 REGULATIONS
Apportionment of Sale Price Value of Lease (Crown Leasehold) .. $ ...... Unimproved Value of Land (Freehold) $ ...... Nature and Value of Improvements: $ ...... Value of Implements, Plant, and Machinery $ ...... Value of Live Stock, $ ...... Value of Chattels, $ Value of Crops, $ $......
Total $ ......
1/We, , declare that this statement contains full and accurate details of the several matters and things set forth herein. Dated this day of , 19 • Signature of Purchaser. Signature of Vendor. NoTE: Penalty for lodging false Returns $40. *If joint owners please insert whether joint tenarts or tenants in common. A separate form must be used for each sale.
Form V.G. 3 STATE OF QUEENSLAND Valuation of Land Act 1944-1971 OATH OF SECRECY . *-an officer I, , of , in the State of Queensland, bemg *a person within the meaning of :~~~~l~~ ~O (2A) of the Valuation of Land Act 1944-1971, do swear that I will not, either directly or indirectly, except as permitted under the said section, and either while I am, or after I cease to be, an officer, make a record of or divulge or communicate to any person any information respecting the affairs of any other person disclosed or obtained under the provisions of the Valuation of Land Act 1944-1971 or of any amendment thereof, or of any Act substituted tl:erefore, or of any previous law of the State relating to the valuation of land. So Help Me God. Signature. Sworn and subscribed at in the State of Queensland this day of , 19 . Before me- Justice of the Peace for the State of Queensland: Signature. *Delete whichever is inapplicable.
Form V.G. 4 STATE OF QUEENSLAND Valuation of Land Act 1944-1971 DECLARATION OF SECRECY I , , of , m· t h e State of Queens 1 an d , b emg . *an*a person officer within the meaning of :~~~~~~ ~O (2A) of the Valuation of Land Act 1944-1971, do solemnly and sincerely declare that I will not either directly or indirectly, except as permitted under the said section, and either while I am, or after I cease REGULATIONS Scb. f. V.G. 7 47 to be, an officer, make a record of, or divulge or communicate to any person any information respecting the affairs of any other person disclosed or obtained under the provisions of the Valuation of Land Act 1944-1971 or of any amendment thereof, or of any Act substituted therefor, or of any previous law of the State relating to the valuation of land. Signature. Declared at in the State of Queensland this day of , 19 Before me- Justice of the Peace for the State of } Queensland Signature. Commissioner for Declaration *Delete whichever is inapplicable.
Form V.G. 7 Valuation No.I DEPARTMENT OF THE VALUER-GENERAL, QUEENSLAND ------VALUATION ROLL Town ------Shire Valuation District: City Division Reference Owner's Name and Address I Infm. I Date I Price
·------County: Parish: Town: Street: Description of Land Area
-- Date Value Date of Valuation takes effect in Valuation Unimproved Notice I Initials Remarks Valuation Value 1 Roll of Area Issued 8 48 Scb. f. V.G. 9 REGULATIONS
Form V.G. 9 c:: 0 ::I Valuation No. ~ .~"' ..c: .... DEPARTMENT OF THE VALUER-GENERAL, QUEENSLAND 0 "'c:: NOTICE OF VALUATION .S! .!! <; ..s Town "0 Shire ~ 0 > -s Val. Dist. City Division 0 0... -s .-::: Owner's Name and Address: ... ..s ·;c::"' "'>. CQ ..s "0"' 0 e "'c:: c::0 0 :s 0.:. ·~ 0 ... :::1 .. "; :::1 > u0 County: Parish: Town: Street: .... "0 0 c Description of Land Area ..s ...c ~ e0 0 t: -s ..s t:l. g 0 0 Q "0 ..s e0 • e 0 .!:l8o·g .c :Ec:: ~ ..s., e Date Values take I Date of Unimproved ·-..s::::C·- c . effect in Valuation Value ..s ... o"C Valuation Rolls of Area :c .... ·.:: ~ 00 0"0 s .!:!. 0 .C"'"' §~ Oc:: cS·!!l .c::.S! oo.... ::so0 .... {IJ.~ ..So c.c c::- "C..S::::o- .2 § co.., .~ c "Ccu ~ 0 o- "'c --..s cuO Take notice that I have entered on the Valuation Roll of this ll~ -s:~ Department the valuation of the land described herein at the amount >...s ...... 0 ..s"' :g"' stated . eo ·; u This value, subject to the provisions of the Valuation of Land CQ.C cc::"' ..s- Act, 1944-1971, will take effect in the Valuation Roll on and ·-..S::::0·- c;"S after the date shown above and, until altered, will be used for rating O·- and/ or taxing purposes. -~~-- &8 .cc c.._ Oo Form V.G. 23 QUEENSLAND Valuation of Land Act 1944-1971 NOTICE OF OBJECTION The Valuer-General, Department of Valuer-General, Brisbane, 1/We, , of , hereby give notice that I/We object against the valuation of the Valuer-General that the unimproved value of the land hereunder described should be $ and take effect from the day of , 19 , as per entry of Valuation Roll No.: Particulars of Land Valuation District: Local Authority: County: Parish: Town: Street: Description of Land (Resub., Sub., Allot., Sec., Por., &c.): Area: Frontage: (City, Town and Suburban Land): Depth: Grounds of Objection and Value Contended may be Stated Hereunder The unimproved value entered in the Valuation Roll should be altered to $ Is a conference with the Valuer-General, or his delegate desired? (NOTE.-No arrangments will be made for you to attend a conference unless this question is answered "YES".) Date: Signature: Address: Address for service: This objection to be valid must be signed by the owner or Authorised Agent. Below this fine for office use only Date of Valuation: Notice issued: Objection received: Acknowledged: Interviewed: at on ' 19 • Decision: Field Book No.: Noted:. Roll Noted: List Noted: NOTE.-This Notice of Objection should be addressed to The Valuer-General, Department of Valuer-General, Box 1401, G.P.O., Brisbane, 4001. Should there be insufficient space on the front of this form to supply full particulars, please use the space below. so Scb.lf. V.G. 24, V.G. 25 REGULATiONS Form V.G. 24 Please Address aD DEPARTMENT OF THE VALUER-GENERAL, Correspondence to State Government Building, "Valuer-General'' Anzac Square, Box 1401, G.P.O .• Brisbane, Qld., 4000 Brisbane, 4001 I...... (Date of Issue) 'Phone 31 0201 IMPORTANT In replying quote this number:- Dear Sir/Madam, I have to advise you that the . objection recently lodged by you against the valuation of $ placed on your land in the of and covered by Valuation No. , has been disallowed and the value entered in the valuation roll Temains unaltered at $ . Unless within 60 days after the date of issue of this notice you appeal to the Land Court in terms of the Valuation of Land Act 1944-1971, and the Regulations thereunder, such decision shall be deemed to stand and the matter shall be deemed to be determined. Yours faithfully, NEVILLE J. COOK, Valuer-General. Form V.G. 25 Please Address aU DEPARTMENT OF THE VALUER-GENERAL, Correspondence to State Government Building, "Valuer-General'' Anzac Square, Box 1401, G.P.O., Brisbane, Qld., 4000 Brisbane, 4001 (Date of Issue) 'Phone 31 0201 IMPORTANT In replying quote 'this number:- Dear Sir/Madam, I have to advise you that the objection recently lodged by you against the valuation of $ placed on your land in the of artd covered by Valuation No. , has been allowed and the value entered in the valuation roll has been altered to $ . Unless within 60 days at:ter the date of issue of this notice you appeal to the Lartd Court in terms of the Valuation of Land Act 1944-1971, and the Regulations thereunder, such decision shall be deemed to stand and the matter shall be deemed to be determined. Yours faithfully, NEVILLE J. CoOK, Valuer-General. REGULATIONS Scb. f. V.G. 26 S1 Form V.G. 26 QUEENSLAND Valuation of Land Act 1944-1971 NoTICE OF .APPEAL TO TilE LAND COURT AGAINST A DETERMINATION OF TilE VALUER-GENERAL 1/We, , of , hereby give notice that I/We appeal to the Land Court under Section 21 against the determination of the Valuer-General made on the day of , 19 , whereby it was determined that "the unimproved value of the land hereunder described should be $ and take effect from the day of , 19 , as per entry on Valuation Roll No. Grounds of Appeal The grounds of my/our appeal are set out hereunder:-. Particulars of Land Valuation District: Local Authority: County: Parish: Town: Street: Description of Land (Resubdivision, Allotment, Section, Portion, &c.): Area: Frontage: Depth: The improvements on the above described land consist of: MyI our estimate of the value of the improvements is $ and my I our estimate of the unimproved value of the land on an unencumbered freehold basis is $ 1/We consider that the sales of comparable land, particulars of which arc set out hereunder, support my/our appeal. Description of Value of lm-1 Unimproved Vendor Purchaser Land Date of Sale Sale Price provements Value Dated at this day of ' 19 • Signature: Address for Service: This appeal to be valid must be signed by the Owner, his Solicitor, or Authorised Agent. (Before completing this notice of appeal, please read back hereof.) NoTE.-Notice of Appeal to be addressed to The Registrar, Land Court, Land Administration Building, George Street, Brisbane. Copy of Notice of Appeal to be addressed to-Valuer-General, Box 1401, G.P.O., Brisbane. Should there be insufficient space on the front of this form to supply full particulars, please use the space below. 52 Scb. ff. V.G. 28, V.G. 29 REGULATIONS Form V.G. 28 QUEENSLAND DEPARTMENT OF TilE VALUER-GENERAL CERTIFICATE BY VALUER-GENERAL TO LOCAL AUTIIORITY To: I hereby certify that valuations contained in this and the accompanying books are true and correct copies of the entries in tho Valuation Roll held in this office for the Division of City Town of Valuation District of Shire These valuations, subject to the provisions of the Valuation of Land Act 1944-1971, supersede all previous valuations as from Dated at this day of , 19 • State Government Buildings, Anzac Square, Brisbane. Valuer-General. Form V.G. 29 Application No. DEPARTMENT OF THE VALUER-GENERAL, QUEENSLAND APPLICATION FOR A CERTIFICATE OF VALUATION, CERTIFIED COPY, OR EXTRACT OF AN ENTRY ON A VALUATION ROLL The Valuer-General, Brisbane. Application is hereby made for a (State whether certificate of valuation, certified copy, or extract) as at the (Here specify date) in respect of the property described below. Signature of Applicant: Address: Date of Application: 19 • Description of Property Valuation District: Valuation No.: City } Town Division: County: Shire . Parish: Street: House Name or No.: Description of land (Resubdivision, Allotment, Section, Portion, &c.): Owner's Name: Owner's Address: Purpose for which valuation is required: OFFICE UsE ONLY Extract } Certified copy No. prepared I I by Valuation Fee: paid: Rect. No.: REGULATIONS Sch.li. V.G. 30, V.G. 3i .S~ Form V.G. 30 QUEENSLAND DEPAJI.TMENT OF 11HE VALUER-GENERAL To be forwarded to-- Valuer-General, Anzac Square, Brisbane NOTICE OF CANCELLATION OR 0rHER TERMINATION OF SALE OF LAND 1/We (Full name in block letters), of (Address), do hereby give notice in accordance with the Valuation of Land Act 1944-1971, that the agreement dated for the purchase or sale of the land described hereunder between r:;: and (Full name in block letters), of (Address), bas been cancelled or otherwise terminated as from (Date). Particulars of Land Valuation District: Local Authority: County: Parish: Town: Street: Area: Description of Land (Resub., Allot., Sec., Por., &c.): Reason for cancellation or termination of sale or other disposition of land: Dated at day of ' 19 • Signature: Address: ' (This form to be used for both freeholds and leaseholds.) Form V.G. 31 QUEENSLAND DEPARTMENT OF THE VALUER-GENERAL NOTICE OF SUBDIVISION To be forwarded to Valuer-General, State Government Buildings, Anzac Square, Brisbane. 1/We, , of , do hereby give notice in accordance with the Valuation of Land Act 1944-1971, that my I our land described as has been &ubdivided in accordance with the accompanying plan and is now described as:- Dated at this day of ' 19 Signature: Address: NoTE.-The plan of subdivision submitted with this notice must have the approval of the Local Authority noted thereon. (This form to be used for both freeholds and leaseholds.) 54 Scb.li. V.G. 32, V.G. 33 REGULATIONS Form V.G. 32 DEPARTMENT OF TiiE VALUER-GENERAL QUEENSLAND NOTICE OF FORFEITURE OR TRANSFER OF LAND TO TiiE CROWN To be forwarded to- Valuer-General, State Government Buildings, Anzac Square, Brisbane. 1/We (Full name in block letters), of (Address), do hereby give notice in accordance with the Valuation of Land Act 1944-1971, that 1/We have: ~~:!~~:~ed to the Crown the land described hereunder as at the (Date of transfer or forfeiture). Particulars of Land Valuation District: Local Authority: County: Parish: Town: Street: Area: Description of land (Resub., Allot., Sec., Port., ij freehold.) (P.H., G.F., P.L.S., &c., and tenure if leasehold): Reason for forfeiture or transfer: Dated at this day of ' 19 Signature: Address: * Delete whichever is inapplicable. Form V.G. 33 DEPARTMENT OF TiiE VALUER-GENERAL, QUEENSLAND OWNER'S RETUB.N-"-SEC110N 32 ( 1) Local Authority: Division: City and Town Land No. Tenure Description Owner's Owfter's Owner's rreehold, of Land Unim- Value of Im- of County Parish .H.,G.F., (Resub., Area proved Improve- proved Par- P.L.S., Allot., Sec., Value mcnts Value eel &c.) Por., &c.) Town Street Front- Depth - ----age ------ Nature of land (State whether farming, grazing, suburban, &c.): Particulars of Improvements on Land State hereunder details of all improvements and value of each particular kind in or upon each parcel of land, whether stone, brick, wood, or iron buildings, kind and length of fencing, area and value of clearing, ringbarking and cultivation, and nature and value of other improvements. No. of Description and Value of each Separate Class of Total Value of Improvements on Parcel Improvement Each Parcel REGULATIONS Scb.lf. V.G. 34, V.G. 49 55 Declaration I, the person making this return, do declare that the return and statement therein referred to or accompanying it contain full and accurate details of the several matters and things set forth and in particular contain a true account of all land and/or interest in land owned by me. Owner } Signature: Public Officer Strike out Whichever are not Agent for Absentee required Trustee Dated at , this day of • 19 NoTE.-This notice should be completed and returned to rhe Valuer-General, State Government Buildings, Anzac Square, Brisbane, within days from . Refusal or neglect to comply with this request renders any owner Hable to a penalty of not less than $4 or more than $40. Form V.G. 34 DEPARTMENT OF THE VALUER-GENERAL, QUEENSLAND NOTICE TO A PERSON TO ATTEND AND GIVE EVIDENCE (Under the Valuation of Land Act 1944-1971) To , of Take notice that pursuant to the powers in that behalf conferred upon me by section 30 of the abovementioned Act, I, , Valuer-G~neral, hereby require you to attend before (an Officer of the and duly authorised by me in this behalf), on the day of , 19 , at o'clock in the ·noon at ·the to give evidence on oath and in writing, concerning:- Dated at Brisbane this day of • 19 Valuer-General. I certify that I serv.ed a true copy of the above notice on the abovenamed addressee personally at on the day' of • 19 Form V.G. 49 QUEENSLAND DEP~RTMENT OF THE VALUER-GENERAL CERTIFICATE BY VALUER-GENERAL TO STATE LAND TAX DEPARTMENT To The Commissioner of Land Tax, Brisbane. I hereby Certify that the valuations forwarded herewith are true and correct copies of the entries in the Valuation Roll held in this office in respect City of all lands held in fee simple in the Town of Valuation District Shire of These valuations, subject to the proviSions of the Valuation of Land Act 1944-1971, supersede all previous valuations as from Dated at this day of , 19 • Valuer-General. State Government Buildings, Anzac Square, Brisbane. 56 Sch. f. V.G.70 REGULATIONS Form V.G. 70 VALUATION ROLL PROPERTY CARD Valuation District: If Found, Please Return to Department of the Valuer-General, P.O. Box 1401 G.P.O., Brisbane, 4001 Old i Valuation j !No. Primary I Insert I R/1 ..... , 11 Local Authority I I ! j Street No. Water s ZN Map Grid TOWN ' ------2 STREET Date Details OWNERS CoDE NAME 3 AND ADDRFSS Fee Land Area -- Use DI!SCIUP110N OP 4 LAND Date of Date of Valua- Value Auth. Initials Date of Remarkl Effect tion Issue ------$------5 VALUATION I Valuer-GCDeral. REGULATIONS Sc:h. f. V.G. 71 51 Form V.G. 71 DEPARTMENT OF THE VALUER-GENERAL, QUEENSLAND NOTICE OF VALUATION Valuation District: Local Authority and Division: Valuation No.: Owner's Name and Address: Street Description of Lands: Date Valuation Takes Effect in Valuation Roll: Date of Valuation of Area: Unimproved Value: Area: Take notice that I have entered on the Valuation Roll of this Department the Valuation of the land described hereon at the amount stated. This value, subject to the provisions of the Valuation of Land Act 1944-1971, will take effect in the Valuation Roll on and after the date shown above and, until altered, will be used for rating and/or taxing purposes. Objection may be lodged on the form available from Department of Valuer-General against the Valuation shown hereon within 60 days after the date of issue of this notice. Appeal against the decision on such objection may be made to the Land Court within 60 days after the date of issue of notice of the decision on any objection lodged. Date of Issue from the Office of the Valuer-General, Anzac Square, Brisbane. NEVILLE J. COOK, Valuer-General. .... Form V.G. 78 Valuation No.: 00 DEPARTMENT OF THE VALUER-GENERAL Street: Valuation of Land Act 1944-1971 City or Town: RlltultN of rental information to be completed and forwarded to Valuer-General, Box 1401, G.P.O., Brisbane, Q., 4001 J District Valuer, Box P.O., !"' Description of Property: Owner: DETAILS OF TENANCIES AND INCOME RECEIVED ~ ..a I When Dimensions of Areas QO Floor Date of Does Details of Other Premiums Occupied Office Use Occupier/s (i.e. Tenancy Commence- Annual Present Amounu, Rates, &c., (if any) Ground, or ment and Rental Rental Paid in Addition to Paid for First, Lease Term Date Rental Lease or &c.) Tenancy Frontage I Depth Floor Per Per ft. From ----Area sq. ft. Frontage ~ I c::: I ~ Details of Outgoings $ $ ~ Insurance Premiums paid by Owner Amount of Insurance Cover Cll Fire .. Fire .• Plate Glass Plate Glass Public Risk Public Risk Other . . . . Other .. Collection Fees paid by Owner Annual cost of cleaning paid by Owner Rates paid by Owner • . . . . • . . . . Land Tax, Crown Rents or Ground Rents (if any) paid by Owner Maintenance and repairs (average annual) paid by Owner Name of Managing Agent (if any): Other items paid by Owner (supply details) Total Signature of Owner or. Agent: Issued at ,on t 19 Date: '19 • INDEX VALUATION OF LAND ACT 1944-1971 AND VALUATION OF LAND REGULATIONS 1972 Page A .!<~ to lemts, buildings, etc., by Valuer-General s. 16 (3) 17 Acquisition of land, notice of to be given to Valuer-General 31 (I) (2) .. j 26 Address- for service, provisions re . . . . 34, Reg. 26 27,44 notification by person of change of .. 32 (6) 27 penalty for failure to notify change of 40 28 Agent- meaning of term . . . • • . • • • . • • s 2 use of by certificate of valuation of land, when not charge- 29 25 able with negligence Alteration of valuation, during period of 13 12 Amendment of valuation rolls 18 18 Appeal- by owner dissatisfied with decision of Valuer-General s. 21; Reg. 11, Sch. f. 20, 40, 51 V.G.26 costs of.. . . 22 .. 22 how instituted ...... • . . . . . 21 (2) (3) 21 not to interfere with levying of land tax, etc. . . . . 23 22 notice of valuation to state that owner may appeal or object 19 18 to valuation right of, by owner 21 .. 20 to Full Court ...... 21 (6) 21 to Land Appeal Court to be rehearing .. 21 (5) 21 valuation may be altered after notice of appeal 21A .. 22 valuation may be reduced after notice of appeal 21A .. 22 when to be instituted ...... 21 (2) 21 Appeal against valuation- costs of.. .. 22 22 right of new owner to 19A 19 Appeals- costs of...... 22 22 or objections not to interfere with levy of land tax or Local 23 22 Authority rates rules re, power to make 21 (8) 21 Appearance in court, right of Valuer-General or by counsel, etc. 36 28 Application for- certificate of valuation ...... Reg. 12, Sch. f. V.G. 29 .. 41,52 certified copy of an entry in a valuation roll Reg. 12, Sch. f. V.G. 29 .. 41,52 certified extract from a valuation roll .. Reg. 12, Sch. f. V.G. 29 .. 41,52 copy of a certificate of valuation Reg. 12, Sch. f. V.G. 29 .. 41,52 copy of Form V.G. 1 .. Reg. 12, Sch. f. V.G. 29 .. 41,52 Appointment-, by Gov~mor in Council of valuer s. 7 (I) s by Valu~r-General of other valuers . • . . • . • . 7 (2) s of Deputy Valuer-General ...... 6 (2) s of person to act in absence of Valuer-General and Deputy 6 (4) s Valuer-General of Valuer-General ...... • . . . 6 (I) (i) s of Valuer-General or officer, proof of by production of 46 (4) 30 Gazette of valuers, evidence of . . • . . . • . 7 (3) s Public Service Commissioner to recommend, of valuers 7 (I) s Area- alteration of, subsequent to valuation 13 (4) 14 meaning of term ...... s .. 2 Proclamation of valuation in • • . • II (2) 8 valuation roll to be prepared for each .. 17 17 valuation to be made at periodic intervals in each 13 12 valuation to be made in each . • ...... II 7 when valuation roll may be prepared for valuation of part of 17 17 Assignment of sugar mill. See License. Attend, penalty for failure to, when required by Valuer-General -41 29 60 INDEX Page c Certificate- in lieu of valuation of land s. 29 2' of valuation- issue of by Valuer-General • . . . • . • . 27 (4) 2' obtaining and use of by trustee, solicitors, or agents, 29 2' effect of Certificated copies of entries in Valuation Roll supply of by Valuer-General .. 28 (I) 25 evidence of 28 (I) 25 Chairman- provisions reappointment of at conference between Valuer 20 (2A) 20 General and owner Change of ownership of land, notice of, to be given to Valuer 31; Reg. 20, Sch. If. 26, 43, 45, 53 General V.G. I, V.G. 30 City of Brisbane Act- alteration of valuation during period 13 (3) 14 valuation to be used for purposes of • • . . . • 25 23 Valuer-General to make valuation of land for purposes of 11 o) · 7 Commencement of Act 2 Commissioner of Land Tax. See also Land Tax. to be suppliei by Valuer-General with copies of valuation 26 (I) (c) 24 rolls to furnish Valuer-General with information 16 (I) 16 Commonwealth, Valuer-General may supply information to 28 (2) 25 Condition, valuation of land subject to onerous 11 (I) 7 Conference- between Valuer-General and owner to be without prejudice 20 (2) 19 Costs of appeal against valuation 22 22 Court, production in of rolls, returns, etc., when permitted 8 6 Covenant, valuation of land subject to onerous 11 (I) 7 Crown- transfer or forfeiture of land to, person to give notice to 31 (4) 26 Valuer-General Crown instrumentality- meaning of term ...... s 2 Valuer-General may make valuations for 27 (I). 25 D Definitions agent s 2 Area ...... 5 2 Crown instrumentality 5 2 District ...... s 2 form .. Reg. 3 .. 40 improved value s. 12 (2) (a) 11 j mprovements .. 12 (2) (c) 12 Local Authority 5 2 Minister .. 5 3 officer Reg. 3 40 owner .. s. 5 3 parcel of land 5 4 person .. 5 4 prescribed s 4 regulation Reg. 3 40 return . . . . s. s 4 roll or valuation roll 5 4 schedule . . . . Reg. 3 40 subdivided and subdivide s. s 4 the Act .. Reg. 3 40 This Act s. s 4 trustee • • . . . . s .. 4 unimproved value of land 12 (I) 11 valuation . . . • s .. 4 value of improvements 12 (2) (b) 11 valuer s .. 4 Delegation provisions as to 9 (2) 7 revocation of ...... 9 (3) 7 when Valuer-General may delesate his powers 9 (I) 6 INDEX 61 Paae Departments of State- Valuer-General may make valuations for 27 (1) 2S certificate of valuation 27 (4) 25 fees re . . • . • • 27 (2) 2S particulars of valuation •• 27 (3) 25 Departments to furnish Valuer-General with information 16 (I) 16 Deputy Valuer-General- acts during absence of Valuer-General 6 (2) 5 appointment of, by Governor in Council 6 (2) s delegation of powers to . . . . • . . . . . 9 00 6 may be appointed to act in absence of, and of Valuer- 6 (4) s General salary of 6 (3) s District- meaning of term s 00 00 2 valuation, defined 10, Sch. IV .• 7, 32 District valuers. See Valuers. E Entry to land and buildings, powers of Valuer-General 16 (3) 17 Evidence- judicial notice of signature of Valuer-General 46 (3) 30 of certificate of Valuer-General . . . • . . . • 46 (2) 30 of certified copies of entries in valuation roll supplied by 28 (I) 25 Valuer-General of valuation roll, or extracts, etc. 46 (I) 30 plan or map or copy of . . . • . . • . 46 (S) 30 production of Gazette of notice, etc., to be conclusive .. 46 (4) 30 statement in return as to unimproved value to be statement 46 (6) 30 of opinion only valuation rolls and copy of . . . . . • . • . • 17(2) 00 17 Valuer-General may obtain evidence and order production 30 (1), Reg. 28 26,44 of document Valuer-General may require evidence on oath 30 (2), Reg. 28 26,44 F False returns or statements, penalties for 43 29 Fees- for certified copies of entries in valuation roll 28 (I) 2S for making valuations . . • . • . . . . . 27 (2) 2S for supplying information contained in any notii:e given 28 (3) 25 under s. 31 payable by Local Authorities and Commissioner of Land Regs. IS, 16 42 Tax payable by Local Authority for copies of valuation roll .. s. 26 (I) 24 payable for certificates of valuation issued to department, Reg. 13 41 sub-department or Crown instrumentality scale of payable for certificates of valuation issued to persons other Regs. 13, 14 41 than Crown instrumentality scale of payable for certified copy of extract of entry recorded on Reg. 17 43 valuation roll and copies of certificates and returns recovery of 00 00 00 • s. 44 29 regulations may be made prescribing 47 (ll (d) 31 Forfeiture to Crown, notice to· be given 31 (4); Reg. 21, Sch. 26, 44, S4 f. V.G. 32 Form- meaning of term Reg. 3 40 Full Court- appeal to, from Land Appeal Court s. 21 (6) 21 grounds of appeal to . • . . . . 21 (6) 21 Judge of, not debarred through ownership 21 (9) 22 power to make rules re appeals to •. 21 (8) 21 G Gazette-- effect of publication . . . . • ...... 47 (4) 31 notification in of order to furnish returns to Valuer-General 32 (I) 26 production of containing notice, evidence of 46 (4) 30 regulations to be published in 47 (4) 31 62 INDEX Page Governor in Council- appoints valuers and officers • . • ...... s. 7 (I) fixes salaries of Valuer-General and Deputy Valuer-General 6 (3) s may appoint Deputy Valuer-General 6 (2) 's may appoint other valuers . . . . . • . . • • 7A .. s may appoint person to act during absence of Valuer-General 6 (4) s and Deputy Valuer-General may appoint Valuer-General 6 (I) (i) s may make regulations ...... 47 31 power of to extend times for doing acts, etc. . . . . 37 .. 28 to fix date after which valuation to be valuation of lands 11 (2) 8 in Area I Improved value, meaning of term 12 (2) (a) II Improvements, meaning of term 12 (2) 11 Information- further provisions regarding .. 32 26 Local Authority shall furnish 16 (2). 16 penalty for false 43 29 penalty for refusing • . . . 38 28 provisions as to disclosure of 8 6 to be furnished to Valuer-General 16 o) · 16 J Judge of Supreme Court, not debarred through ownership 21 (9) 22 Judicial notice of signature of Valuer-General 46 (3) 30 Justices Acts- penalties and fees recoverable under 44 29 L Land- disposal of, notification of change of ownership to be sent 31 26 to Valuer-General forfeiture to Crown, notice to be given of to Valuer-General 31 (4) 26 meaning of unimproved value of ...... 12 11 Valuer-General to make valuation of unimproved value of 11 7 what lands to be included in the one valuation . . • . 14 15 what lands to be valued separately .. 15 ~~ Land held under Crown lease or license, notice of acquiring or 31 26 disposing, etc., to be given \ Land Appeal Court- appeal from, to Full Court 21 (6) 21 appeal to, fr·Jm Land Court 21 (5) 21 costs of appeal to 22 22 powers of . . . . 21 (7) 21 rules re, power to make 21 (8) 21 Land Court- appeal from ...... 21 (5) 21 appeals to by owner dissatisfied with valuation 21; Reg. ti,' Sch. 'i. 20, 40, 51 V.G. 26 costs of appeal to ...... 22 22 member of, not debarred through land ownership 21 (9). 22 powers of, on appeal ...... 21 20 rights of appeal to .. 21 20 rules re, power to make 21 (8) 21 Land Tax Act. See also Commissioner of Land Tax. valuations to be used for purposes of 'lS 23 Land tax, objections or appeals not to interfere with levy of .• 23 22 Land tax purposes, alteration of valuation for 13 (3) 14 Land tax valuations, saving of 3 (S) 2 Lease or license from the Crown notice of acquiring or disposing 31 26 of, etc., to be given License, altering unimproved value 13 (2) 13 License from the Crown, notice of acquiring or disposing of, 31 26 etc., to be given INDEX 63 Page Local Authorities- acquisition and disposal of land by . . . • . • • . Reg. 19 •• 43 to be supplied by Valuer-General with copies of valuation s. 26 (I) 24 roll Local Authority- fees payable in respect of valuation roll by 26 (I) 24 furnish details to Valuer-General of auction of ·l~nd f;,~ 16 (2) 16 unpaid rates meaning of term . . • • . . s 2 objection to valuation by • . . . 24A · · 23 to furnish information to Valuer-General . . . . 16 (2) .. 16 to permit valuer to take extracts from rate-books or 16 (2), Reg. 27 16,44 valuation returns when copy of valuation roll to be furnished to 26 (I) 24 Local Authority rates, objections or appeals not to interfere with 23 22 levy of Local Government Act- alteration of valuation during period • • . . . . 13 (2) 13 valuations to be used for purposes of . . . . • . 25 .. 23 Valuer-General to make valuation of land for purposes of II (I) 7 M Minister- may approve of delegation of powers of Valuer-General to 9 Deputy meaning of term ...... s .. Valuer-General to administer Act subject to 6 (I) (i) N Notice. See also Service of notice. further provisions regarding 32 26 Notice of- change of ownership .. Reg. 20, Sch. If. V.G. 1, 43, 45, 53 V.G.30 given under s. 31, power of Valuer-General to supply s. 28 (3) 25 infonnation contained in objection to valuation 20 (I) of decision on objection 20 (3) ~g service of Reg. 26 44 valuation ...... Reg. 8 40 valuation to be sent to owner s. 19 18 Notice to person to give evidence Reg. 18, Sch. f. V.G. 34 .• 43,55 0 Objection to valuation- by Local Authority • . . . S. 24A 23 right of new owner to carry on 19A 19 Objections- against valuation may be lodged by dissatisfied owner with 20 (I); Reg. 9, Sch. f. 19, 40,49 Valuer-General V.G. 23 chairman to conduct conference between Valuer-General 20 (2A) 20 and owner re notice of decision of Valuer-General on, to be sent to owner 20 (3); Reg. I 0, Sch. 20,40,50 If. V.G. 24, V.G. 25 or appeals not to interfere with levy of land tax or Local 23 22 Authority rates power of Valuer-General re 20 (2) 19 Offences- against Regulations . . • . Reg. 29 44 infringement of secrecy provisions s. 8 6 penalties, recovery of . . . . 44 29 penalty for- failure to attend when required by Valuer-General 41 29 failure to comply with order of court . . . . 42 29 failure to furnish returns .. 39 28 failure to notify change of address 40 28 false statements or returns .. 43 29 refusing information ...... 38 28 rules a• to determining place where offence committed 45 29 64 INDEX Page Officer- appointment of. . . . s. 7 (I), Reg. 4 .. S,40 as to declaration of secrecy 8; Reg. S. Sch. If. 6,40,46 V.G. 3, V.G. 4 meaning of term Reg. 3 40 Order of Court to comply with requirements, penalty for failure s. 42 29 Owner- absent from Queensland, substituted service provisions .. 3S •• 28 access to lands, etc., of, by Valuer-General...... 16 (3) 17 dissatisfied with valuation may lodge objection with the 20 (I) 19 Valuer-General may appeal to Full Court 21 (6) 21 may appeal to Land Court . . . . 21 20 may hold conference with Valuer-General 20 (2) 19 meaning of term . . . . s 3 notice of valuation to be given to ...... 19 18 notice of valuation to state owner may appeal against 19 18 valuation required to furnish returns of land to Valuer-General .. 32 (I), (2) 26 right of new, to carry on objection or appeal against 19A •• 19 valuation right of, to appeal ...... 21 .. 20 to answer questions and afford information . . . . 16 (3) 17 to be advised of decision of Valuer-General on objection .. 20 (3) 20 p Parcel of land- as to lands being included in one valuation 14 IS as to lands being separately valued IS 16 meaning of term s 4 Parliament- effect of disallowance of Proclamations, regulations, and 47 (4) 31 Orders in Council may disallow Proclamations, regulations, and Orders in 47 (4) 31 Council Proclamations, regulations, and Orders in Council to be 47 (4) 31 laid before Parts of Act •• 4 2 Penalties. See Offences. offence against provisions of Regulations ...... Reg. 29 .. 44 Valuer-General may make valuation of real property for .. s. 27 (I) (ii) 2S Period of valuations 13 (I) 12 Place where offence committed, rules re as to prosecutions 4S 29 Prescribed, meaning of term s 4 Proclamation of any valuation in Area 11 (2) 8 effect of 11 (3) 10 Proclamations, regulations, and Orders in Council to be laid 47 (4) 31 before Parliament Production in Court of rolls, returns, etc., when permitted 8 6 Public Service Act, Valuer-General subject to 6 (I) (iii) s Public Service Commissioner, recommends appointment of 7 (I) s valuers R Registrar-General to furnish Valuer-General with information 16 (I) 16 Registrar of Titles and deputies to furnish Valuer-General with 16 (I) 16 information Regulations- Governor in Council may make 47 (I) 31 may be made on passing of Act 47 (3) 31 may provide penalty .. 47 (2) 31 meaning of term Reg. 3 .. 40 subject matter for .. s. 47 (I) 31 to be laid before Parliament 47 (4} 31 INDEX 65 Page Returns- agents for absentees . . . . • ...... Reg. 25 44 failure to make rules determining place where offence s. 45 29 committed form of .. Reg. 23, Sch. f. V.G. 78 .. 44,58 joint owners .. Reg. 24 44 meaning of term .. s. 5 4 penalty for failure to furnish 39 28 penalty for false .. 43 29 special, provisions re . . . . 32 (4)-(7) . . . . 27 to be furnished by owner .. Reg. 22, Sch. f. V.G. 33 .. 44, 54 to be furnished to Valuer-General ...... s. 16 (I) 16 to show addresses of persons for service of notices 32 (6) 27 Valuer-General may require further . . . . 32 (2) (3) 26 Valuer-General may require to be furnished 32 (I) 26 who shall furnish such ...... 16 (I) (2) 16 Right of appearance in court by Valuer-General or by counsel, 36 28 etc. Roll. See Valuation Roll. Rules re appeals, power to make 21 (8) 21 s Saving of land tax valuations 3 (5, 2 Schedule- meaning of term Reg. 40 Secrecy, as to declaration of s. 8 6 Separate valuations, provisions re IS 16 Service of notices- address for 34 27 provisions re ...... 33; Reg. 26 27,44 returns to show address of person for 32 (6) 27 substituted service . . . . • • 35 28 Short title Solicitor, use of by certificate of valuation of land, when not 29 25 chargeable with negligence Subdivide, meaning of term ~ 4 Subdivision of land, notice of to be given to Valuer-General 31 (2) 26 Substituted service of notices, etc. 35 28 Supreme Court, Registrar of to furnish Valuer-General with 16 (I) 16 information T The Act, meaning of term .. Reg. 3 40 This Act, meaning of term s. 5 4 Time, power of Governor in Council to extend, for doing acts, 37 28 etc. Transfer of land, notification of to be given to Valuer-General 31 26 Trustee- meaning of term ...... 5 4 required to furnish returns of land to Valuer-General 32 o) (2> 26 use of by, of certificate of valuation of land, when not 29 25 chargeable with negligence u Unimproved value of Iand- in Area, Valuer-General to make valuation of II (I) 7 meaning of term . . . . 12 (I) II the subject of a sugar assignment ...... • II (I) 7 the use whereof is restricted by reason of road alignment II (I) 7 to be ascertained without regard to any onerous covenant II (I) 7 or condition Use of valuations 25 .. I 23 66 lNDEX Page v Valuation- amendment of valuation roll and being an alteration in the s. 18 18 unimproved value deemed a certified copies of or extracts from valuation roll entries in 28 (I} 25 respect of costs of appeal against 22 22 effect of . . . . II (3). 10 land to be valued separately ...... 15 16 made may be unimproved state, or improved value 27 (3). 25 may be altered after notice of appeal . . . . 21A .. 22 may be reduced after notice of appeal 21A .. 22 meaning of term ...... 5 4 notice of to be given to owner .. 19, R~g. 8 18,40 notice to state owner may appeal against 19 18 objections against . . . . 20 (I);' Reg: 9 19,40 objections by Local Authority to . . . . 24A .. 23 of lands in any area, date when to be made II (2) 8 of lands joined or included in another area l3 (4) 14 period of ...... 13 (I} 12 power of Valuer-General to alter II (4) 10 presumption as to correctness 13 (7) 15 Proclamation of in area II (2) 8 saving of land tax ...... 3 (5) 2 use for land tax purposes ...... 25 23 use for rating purposes for Local Authorities and City of 25 23 Brisbane use of ...... 25 23 unimproved, to be ascertained without regard to onerous II (I). 7 covenant or condition Valuer-General to make, of unimproved value of land in II (I) 7 area what lands to be included in the one .. 14 15 when alteration permitted during period of 13 (2) .(5) 13, 15 when same may be altered during period .. 13 (2) 13 Valuation district. See Districts. Valuation rolls- amendments ...... 18 18 certification of. copies of . . . . Reg. 7 40 copies of to be certified by Valuer-General .. s. 26 (2). 24 copy to be furnished to Local Authority . . . . 26 (I} 24 evidence of certified copy of entries in proceedings 28 (I} 25 fees P.ayable by Local Authority in respect of 26 (I} 24 meamng of term ...... s 4 particulars of ...... 17 17 regulations may be made as form of 47 (l)(i,); R~g.6,Sch. 31, 40, 47, ff. V.G. 7, V.G. 70 56 regulations may be made as to furnishing of copies .. 47 (I) (c) 31 supply of copies of by Valuer-General to Commissioner 26 (I) 24 of Land Tax to be prepared for each area ...... 17 17 Valuer-General may supply certified copies of entries in 28 (I). 25 Value of improvements, meaning of term 12 (2} (b) II Valuer- appointment of by Governor in Council . . . . 7(1) s appointment of by Valuer-General in certain cases 7 (2) 5 appointment of other, in certain circumstances 7A .. 5 delegation of power of Valuer-General to 9 6 delegation to ...... 9 (I). 6 evidence of appointment 7 (3) 5 meaning of term .. 5 4 oath by ...... 8 6 regulations may be made prescribing duties of 47 (I) (a) 31 Valuer-General- absence of . . . . 6 (4) 5 alterations by of valuations 13 (2) (3) 13, 14 after notice of appeal .. 21A .. 22 application of Public Service Act to 6 (I) (iii) 5 appointment of- by Governor in Council 6 (I} (i) 5 term of ...... 6 (I} (ii) 5 as to declaration of secrecy and disclosing information 8 6 as to production in court of rolls, returns, etc. . . . . 8 6 certain returns and information to be furnished him by 16 (I). 16 Commissioner of Land Tax and other Depart ments and Local Authorities consideration by of objections . . . . 20 (2) 19 decision by on objection to be sent to owner 20 (3) 20 deputy- appointment of .. 6 (2) 5 salary of ...... 6 (3) s evidence of copies of extracts, etc., of 46 (I) 30 illness of ...... 6 (4) s may appeal to Full Court . . . • 21 (6) 21 may appeal to Land Appeal Court •. 21 (5) 21 INDEX 67 Page Va.luer-General-continued may appoint valuers in special cases s. 7 (2) 5 may assign valuers to districts , ...... 7(1) 5 may correct error or omission in respect of any valuation 18 18 in or from valuation roll may direct as to what lands shall be included in the one 14 15 valuation may hold conference with owner• ...... 20 (2) 19 may make valuations of real and/or personal property for 27 (I) (i) 25 State Departments and instrumentalities may make valuations of real property for other persons .. 27 (I) (ii) 25 may require- evidence on oath .. 30 (2) 26 further returns .. 32 (2) 26 returns to be furnished 32 (I) 26 special returns ...... 32 (4) 27 valuer, etc., to make oath or declaration of secrecy 8 .. 6 may supply certified copies of·entries in valuation roll .. 28 (I) 25 may supply Commonwealth with information • . . . 28 (2) 25 notice of change of ownership, acquisition, subdivision, 31 26 and forfeiture to Crc.wn of land to be given to notice of objection by owner to valuation sent to .. 20 (I) 19 objection by Local Authority to valuation by 24A .. 23 power of access to buildings, lands, books, etc. 16 (3) 17 power of alteration of valuation ...... 11 (4) 10 power of to obtain evidence and produce documents .. 30 (I) 26 power of, to supply information contained in notices given 28 (3) 25 under s. 31 provisions as to delegation of powers by 9 6 provisions as to service of notices .. 33 27 provisions as to substituted service .. 35 28 provisions re address for service . . . . 34 27 right to appear in Court personally or by counsel 36 28 salary of ...... 6 (3) 5 signa~ure of, judicial notice of ...... 46 (3) 30 to fix a date in respect of the valuation of any area 11 (2) 8 to make valuation of unimproved value of land . . . . 11 (I) 7 to supply copies of valuation roll to Commissioner of Land 26 (I) 24 Tax to supply copies of valuation roll to Local Authorities 26 (I) 24 valuation by, upon alteration of valued area 13 (4) 14 valuation of, deemed to be correct •. 13 (7) 15 By Authority: S. R. HAMPSON, Government Printer, Brisbane-*1978