Warning “Queensland Statute Reprints” QUT Digital Collections This copy is not an authorised reprint within the meaning of the Reprints Act 1992 (Qld). This digitized copy of a Queensland legislation pamphlet reprint is made available for non-commercial educational and research purposes only. It may not be reproduced for commercial gain. ©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.