Acts Amendment and Repeal (Valuation of Land) Act 1978 (WA)

WESTERN AUSTRALIA.

ACTS AMENDMENT AND

REPEAL

(VALUATION OF LAND).

No. 76 of 1978.

AN ACT to amend the City of Perth Endowment Lands Act, 1920-1970, the Country Areas Water Supply Act, 1947-1977, the Country Towns Sewerage Act, 1948-1977, the Fire Brigades Act, 1942-1975, the Health Act, 1911-1976, the Land Drainage Act, 1925-1977, the Land Tax Assessment Act, 1976, the Local Government Act, 1960-1978, the Metropolitan Water Supply, Sewerage, and Drainage Act, 1909-1978, the Rights in Water and Irrigation Act, 1914-1976, the Strata Titles Act, 1966-1970, the Town Planning and Development Act, 1928-1978, and the Water Boards Act, 1904-1973, and to repeal the City of Perth (Rating Appeals) Act, 1940- 1954.

[Assented to 20th October, 1978.]

RE it enacted by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and the Legislative

No. 76.] Acts Amendment and Repeal

[1978.

(Valuation of Land).

Assembly of Western Australia, in this present Parliament assembled, and by the authority of the same, as follows:—

PART I.-PRELIMINARY.

Short

title.

1. This Act may be cited as the Acts Amendment

and Repeal (Valuation of Land) Act, 1978.

Commence-

2. This Act shall come into operation on the date

ment.

on which the Valuation of Land Act, 1978 comes into

operation.

Arrange-

ment.

3. The arrangement of this Act is as follows—

PART I.-PRELIMINARY.

PART IL-CITY OF PERTH ENDOWMENT LANDS ACT, 1920-1970.

PART III.-CITY OF PERTH (RATING APPEALS) ACT, 1940-1954.

PART IV.-COUNTRY AREAS WATER SUPPLY ACT, 1947-1977.

PART V.-COUNTRY TOWNS SEWERAGE ACT,

1948-1977.

PART VI.-FIRE BRIGADES ACT, 1942-1975.

PART VII.-HEALTH ACT, 1911-1976.

PART VIII.-LAND DRAINAGE ACT, 1925-1977.

PART IX.-LAND TAX ASSESSMENT ACT, 1976.

PART X.-LOCAL GOVERNMENT ACT, 1960-1978.

PART M.-METROPOLITAN WATER SUPPLY,

SEWERAGE, AND DRAINAGE ACT, 1909-1978.

PART XIL-RIGHTS IN WATER AND IRRIGATION ACT, 1914-1976.

PART MIL-STRATA TITLES ACT, 1966-1970.

PART XIV.-TOWN PLANNING AND DEVELOP-

MENT ACT, 1928-1978.

PART XV.-WATER BOARDS ACT, 1904-1973.

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

PART IL-CITY OF PERTH ENDOWMENT LANDS

ACT, 1920-1970.

Lands Act, 1920-1970 is referred to as the principal

Act.

(1) In this Part the City of Perth Endowment Citation.

(2) The principal Act as amended by this Act may be cited as the City of Perth Endowment Lands Act, 1920-1978.

5. repealing the interpretation "Improvements".

Section 3 of the principal Act is amended by gzegLodneg

Sect ion 6

Section 6 of the principal Act is repealed and repealed

and

re-enacted as follows—

re-enacted.

6. The unimproved value of land shall be Mtn determined in accordance with the Valuation of .tlig.proved Land Act, 1978.

Section 7

7. Section 7 of the principal Act is amended by amended.

deleting the word "capital" in line three.

PART III.-CITY OF PERTH (RATING APPEALS) ACT,

1940-1954.

City of

8. 1940-1954 is hereby repealed.	The City of Perth (Rating Appeals) Act,	Perth(Rating
ActAppeals) repealed.

PART IV.-COUNTRY AREAS WATER SUPPLY ACT,

1947-1977.

Supply Act, 1947-1977 is referred to as the principal

Act.

(1) In this Part the Country Areas Water Citation.

(2) The principal Act as amended by this Act may be cited as the Country Areas Water Supply Act, 1947-1978.

No. 76.] Acts Amendment and Repeal

[1978.

(Valuation of Land).

Section 2

Section 2 of the principal Act is amended by deleting the passage "62—" in the heading of Division 2 of Part VI and substituting the passage 62A—"Objections and".

amended.

10.

Section 5

11.

Section 5 of the principal Act is amended by

inserting in the appropriate alphabetical sequence

the following interpretations

amended.

"gross rental value", in relation to rateable land, means the gross rental value of that land in force under the Valuation of Land Act, 1978;

"unimproved value", in relation to rateable land, means the unimproved value of that land in force under the Valuation of Land Act, 1978; .

Section 47

Section 47 of the principal Act is amended

by deleting the words "estimated net annual" in line

ten and substituting the words "gross rental".

amended.

12.

Section 48	13.	Section 48 of the principal Act is repealed.
repealed.
Section 54
amended.	14.	Section 54 of the principal Act is amended

(a)	by deleting the words "estimated net annual" in line one and substituting the words "gross rental"; and
(b)	by deleting the passage commencing with the words "sixty-nine" in line three and ending with the word "provided" in line six and substituting the words "sixty-two A and section sixty-nine of this Act".

Section 58

15. Section 56 of the principal Act is amended

by deleting the words "right of" in line four and

substituting the words "rights of objection and".

amended.

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

16. The heading before section 58 of the principal Heading

Act is amended by inserting before the word 8=2

Appeals" the words "Objections and".

17. Section 58 of the principal Act is repealed 13=

and

and re-enacted as follows—

re-enacted.

58. (1) Subject to section sixty-one of this %V=

Act, any person who is dissatisfied with any itote

entry in a rate book, and who stands rated on

the basis of that entry, may serve upon the

Minister a written objection to that entry.

(2) An objection to an entry in a rate book shall

(a)	be served within forty-two days after the issue of the relevant assessment;
(b)	describe the relevant land so as to identify it;

(d)	set out fully and in detail the grounds of objection.

(3) The grounds upon which an objection may be made include

(a)	in the case of any holding to which the system of rating on the area applies, that the area set out in the rate book is in excess of the actual area of the holding; and
(b)	that rateable land is incorrectly classified under section sixty-three A of this Act.

(4) The Minister may, for reasonable cause shown by a person entitled to make an objection, extend the time for service of the objection for such period as the Minister considers reasonable in the circumstances.

(5) The Minister shall, with all reasonable despatch, consider any objection and may either disallow it or allow it, wholly or in part.

No. 76.1

Acts Amendment and Repeal

[1978.

(Valuation of Land).

(6) The Minister shall promptly serve upon the person by whom the objection was made written notice of his decision on the objection and a brief statement of his reasons for that decision.

If the Minister decides to allow an objection, wholly or in part, he shall advise the person by whom the objection was made of any consequent amendment of the relevant rate book entry; and if the Minister decides to disallow an objection, wholly or in part, he shall advise the person of the time within which and the manner in which an appeal against the decision may be made.

(7)

Section 59

repealed

18. Section 59 of the principal Act is repealed

and

re-enacted. and re-enacted as follows

Appeal

against

59.

(1) Any person who is dissatisfied with that person may, within forty-two days (or such further period as the Minister shall, for reason- able cause shown by the person, allow) after service of notice of the decision of the Minister, serve on the Minister a notice requiring that the Minister treat the objection as an appeal against the relevant rate book entry.

decision

of Minister	the decision of the Minister on an objection by
on objection,
(2) Upon receipt of such notice the Minister shall promptly refer the objection to a Land Valuation Tribunal under the Land Valuation Tribunals Act, 1978 as an appeal.
Section 60

repealed	19. Section 60 of the principal Act is repealed
and

re-enacted.	and re-enacted as follows-
Appeal

against	60.	(1) A person who is dissatisfied with a
refusal to

extend	decision of the Minister to refuse to extend the
time for
objection	time for service of an objection against an entry
or appeal.	in a rate book or for service of a notice requiring the Minister to treat an objection to an entry in a rate book as an appeal against that entry may serve on the Minister a notice requiring him to refer such decision to a Land Valuation Tribunal under the Land Valuation Tribunals Act, 1978 as an appeal.

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

(2) Upon receipt of such notice the Minister shall promptly refer the decision to such a Tribunal as an appeal.

20. Section 61 of the principal Act is repealed and re-enacted as follows-

Section 61

and

repealed

re-enacted.

61. There shall be no objection or appeal in respect of a valuation of rateable land appearing

Objectionsand

appeals

against

in a rate book, except in accordance with the

valuations.

Valuation of Land Act, 1978.

Section 62 of the principal Act is repealed and re-enacted as follows

Section 62

and

repealed

re-enacted.

21.

62. The making of an objection or an appeal, gttgla

whether in respect of an entry in a rate book tifogg or in respect of a valuation of rateable land or tin/NY otherwise, shall not affect the liability of the rates:

ratepayer to pay any rates assessed under this Act pending determination of the objection or the appeal.

22. The principal Act is amended by adding after ,%teir 629

section 62 a new section as follows-

62A. (1) The Minister shall make any Minister amendment of an entry in a rate book which raanta book shall be necessary in consequence of the allow- assessment

ance, wholly or in part, of an objection or an iconnsequentobjections.

appeal under this Act or under the Valuation

of Land Act, 1978.

(2) The Minister shall issue a notice of an amended assessment of rates under this Act when, in consequence of the allowance, wholly or in part, of an objection or appeal under this Act or the Valuation of Land Act, 1978, amendment of an assessment is necessary.

No. 76.] Acts Amendment and Repeal

[1978.

(Valuation of Land).

Section es

amended.

23. Section 65 of the principal Act is amended

(a) as to subsection (1), by deleting the words "estimated net annual" in line thirteen and in lines fourteen and fifteen and sub- stituting in each place the words "gross rental";

(b)	as to subsection (la), by deleting the words "estimated net" in line fourteen and sub- stituting the words "gross rental"; and

(i) by deleting the word "capital" in line four;

(ii) by deleting the passage ", the unimproved capital value to be determined by the Minister on application by the owner" in lines five to seven; and

(iii) by repealing paragraph (c) of the proviso and substituting the following paragraph

(c) an owner or occupier on whom a notice of assessment of the amount of water rate to be charged under the provisions of paragraph (b) of this proviso is served may object to that assessment and appeal against the disallowance of such an objection in the manner provided in Division 2 of this Part of this Act; and .

Section 66

amended.

24. Subsection (2) of section 66 of the principal Act is amended by deleting the words "estimated net annual" in line three and substituting the words "gross rental".

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

25. Section 69 of the principal Act is repealed and Tggareld69

and

re-enacted as follows—

re-enacted.

69. (1) Where as a result of an interim groat-

valuation, a determination of the gross rental =17=

value of rateable land comes into force under meae up

the Valuation of Land Act, 1978 during the

currency of any year, and that value is an

amount different from the amount stated in the

rate book for that year as the gross rental

value of that land, the Minister shall adopt the

former value and amend the entry in the rate

book accordingly.

(2) Where the Minister amends the rate book under subsection (1) of this section, he may, on the basis of that amendment, amend the assessment of rates payable on the land in respect of the portion of the current year unexpired as at the date the determination of the gross rental value comes into force under the Valuation of Land Act, 1978.

26. Section 83 of the principal Act is amended by =1.3..3

deleting the passage commencing with the word "may" in line seven and ending with the passage "rate;" in line ten and substituting the following passage

shall, for the purpose of the water rate on any land within that area, adopt the gross rental value of that land in force under the Valuation of Land Act, 1978; .

PART V.-COUNTRY TOWNS SEWERAGE ACT, 1948-1977.

27. (1) In this Part the Country Towns Sewerage citation.

Act, 1948-1977 is referred to as the principal Act.

(2) The principal Act as amended by this Act may

be cited as the Country Towns Sewerage Act, 1948-

No. 76.] Acts Amendment and Repeal

[1978.

(Valuation of Land).

Section 3

amended.

28. Section 3 of the principal Act is amended

(a)	by inserting in the appropriate alphabetical sequence a new interpretation as follows

"gross rental value", in relation to rate- able land, means the gross rental value of that land in force under the Valuation of Land Act, 1978; ;

(b)	by repealing the interpretation "unim- proved capital value" and substituting the following interpretation

"unimproved value", in relation to rateable land, means the unimproved value of that land in force under the Valuation of Land Act, 1978; and

(c)	by repealing the interpretation "valuation" and substituting the following inter- pretation

"valuation", in relation to rateable land, means a valuation of that land in force under the Valuation of Land Act, 1978; .

Section 48

amended.

29. Section 48 of the principal Act is amended

(a)	by deleting the words "estimated net annual" in line six and substituting the words "gross rental"; and
(b)	by deleting the word "capital" in line seven.

Section 49

repealed.	30.	Section 49 of the principal Act is repealed.
Section 50
amended.	31.	Section 50 of the principal Act is amended

(a)	by deleting the word "capital" in line three and in line seven; and
(b)	by deleting the words "net annual" in line five and the words "estimated net annual" in line six and substituting in each case the words "gross rental".

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

Section 51

32. Section 51 of the principal Act is repealed.

repealed.

33. Section 53 of the principal Act is amended by 2=2,73

deleting the passage "and the valuations where available of the Commissioner of Taxation" in lines four and five.

34. Section 57 of the principal Act is amended— 2:zinotter

(a)	by deleting the words "estimated net annual" in line one and substituting the words "gross rental";
(b)	by deleting the word "capital" in line two;
(c)	by adding after the word "section" in line four the words "sixty-five A and section"; and
(d)	by deleting the passage "and subject to appeal as hereinafter provided" in lines four and five.

35. Section 59 of the principal Act is amended by setodier

deleting the passage "right of" in line four and

substituting the passage "rights of objection and".

36. The heading appearing before section 61 of iteLdr

the principal Act is amended by inserting before the section

6 1

passage "Appeals." the words "Objections and".

amended.

37. Section 61 of the principal Act is repealed and lite=d61

re-enacted as follows—	and
re-enacted

61. (1) Subject to section sixty-four of this ii:othget4pr

Act, any person who is dissatisfied with any taoritte.

entry in a rate book, and who stands rated on

the basis of that entry, may serve upon the

Minister written objection to that entry.

(2) An objection to an entry in a rate book

shall

(a)	be served within forty-two days after the issue of the relevant assessment;

No. 76.] Acts Amendment and Repeal

[1978.

(Valuation of Land).

(b)	describe the relevant land so as to identify it;
(c)	identify the entry objected to; and
(d)	set out fully and in detail the grounds of objection.

(3) The Minister may, for reasonable cause shown by a person entitled to make an objection, extend the time for service of the objection for such period as the Minister considers reasonable in the circumstances.

(4) The Minister shall, with all reasonable despatch, consider the objection and may either disallow it or allow it, wholly or in part.

(5) The Minister shall promptly serve upon the person by whom the objection was made written notice of his decision on the objection and a brief statement of his reasons for that

decision.

(6) If the Minister decides to allow an objection, wholly or in part, he shall also advise the person by whom the objection was made of any consequential amendment of the relevant rate book entry; and if the Minister decides to disallow an objection, wholly or in part, he shall also advise the person of the time within which and the manner in which an appeal against the decision may be made.

Section 62

repealed	38. Section 62 of the principal Act is repealed and
and

re-enacted.	re-enacted as follows-
Appeal

against	62. (1) Any person who is dissatisfied with that person may, within forty-two days (or such further period as the Minister shall, for reason- ble cause shown by the person, allow) after service of notice of the decision of the Minister, serve on the Minister a notice requiring that the Minister treat the objection as an appeal against the relevant rate book entry.
decision
of Minister	the decision of the Minister on an objection by
an
abjection.

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

(2) Upon receipt of such notice the Minister shall promptly refer the objection to a Land Valuation Tribunal under the Land Valuation Tribunals Act, 1978 as an appeal.

39. Section 63 of the principal Act is repealed and hag:Mad63

re-enacted as follows—

reenacted.

Appeal

63. (1) Any person who is dissatisfied with	against
refusal to

a decision of the Minister to refuse to extend	extendtime for
the time for service of an objection against an	objection
entry in a rate book or for service of a notice	or appeal.
requiring the Minister to treat an objection to an entry in a rate book as an appeal against that entry may serve on the Minister a notice requiring the Minister to refer such decision to a Land Valuation Tribunal under the Land Valuation Tribunals Act, 1978 as an appeal.
(2) Upon receipt of such notice the Minister shall promptly refer the decision to a Land Valuation Tribunal as an appeal.

40. Section 64 of the principal Act is repealed =a411:d64

and

and re-enacted as follows—

re-enacted.

64. There shall be no objection or appeal in trolls

respect of a valuation of rateable land appearing =Leg	in a rate book except in accordance with the valuations.
Valuation of Land Act, 1978.

41. Section 65 of the principal Act is repealed =11(165

and

.and re-enacted as follows—

re-enacted.

65. The making of an objection or an appeal, gbenteigT

whether in respect of an entry in a rate book isi,g:f

shall not affect the liability of the ratepayer to rates •or in respect of a valuation of rateable land, ltihtir

pay any rates assessed under this Act pending

determination of the objection or the appeal.

No. 76.] Acts Amendment and Repeal

[1978.

(Valuation of Land).

Section 65A

added.

42. The principal Act is amended by adding after section 65 a new section as follows

Minister

to amend	65A. (1) The Minister shall make any
rate book

and assess-	amendment of an entry in a rate book which
ment
consequent	shall be necessary in consequence of the allow-
oti
objection	ance, wholly or in part, of an objection or an
or appeal.
appeal under this Act or under the Valuation of Land Act, 1978.
(2) The Minister shall issue a notice of an amended assessment of rates under this Act when, in consequence of the allowance, wholly or in part, of an objection or appeal under this Act or the Valuation of Land Act, 1978, amend- ment of an assessment is necessary.
Section 68

amended.

43. Subsection (1) of section 68 of the principal Act is amended

(a)	by deleting the words "estimated net annual" in lines three and four and sub- stituting the words "gross rental"; and
(b)	by deleting the word "capital" in line six and in line eight.

Section 2

repealed

44. Section 72 of the principal Act is repealed and

and

re-enacted. re-enacted as follows

Re-assess-

ment of	72. (1) Where, as a result of an interim
gross rental

value after	valuation, a determination of the gross rental
rate book
made up.	value of rateable land comes into force under the Valuation of Land Act, 1978 during the currency of any year, and that value is an amount different from the amount stated in the rate book for that year as the gross rental value of that land, the Minister shall adopt the former value and amend the entry in the rate book accordingly.
(2) Where the Minister amends the rate book under subsection (1) of this section, he may, on the basis of that amendment, amend the assess- ment of rates payable on that land in respect of

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

the portion of the current year unexpired as at the date the determination of the gross rental value comes into force under the Valuation of Land Act, 1978.

45. The First Schedule to the principal Act is El.r!	o,",dule
amended.

amended—

(a)	by deleting the words "Estimated Net Annual" in the heading to the seventh column and substituting the words "Gross Rental"; and
(b)	by deleting the word "Capital" in the eighth column.

46. The Second, Third and Fourth Schedules to Third and

Fourth

the principal Act are repealed.

Schedules repealed.

PART VI.-FIRE BRIGADES ACT, 1942-1975.

Citation.

47.

(1) In this Part the Fire Brigades Act, 1942- 1975, is referred to as the principal Act.

(2) The principal Act as amended by this Act may be cited as the Fire Brigades Act, 1942-1978.

Section 38

48.

Subsection (2) of section 38 of the principal Act is amended by deleting the passage beginning with the word "annual" in line five and ending with the word "annual" in line eight and substituting the passage "gross rental value, in force under the Valuation of Land Act, 1978, of all land subject to water rates within the fire district of each local authority's district bears to the aggregate of the said gross rental".

amended.

PART VII.-HEALTH ACT, 1911-1976.

49. referred to as the principal Act.

(1) In this Part the Health Act, 1911-1976 is

Citation.

(2) The principal Act as amended by this Act may be cited as the Health Act, 1911-1978.

No. 76.] Acts Amendment and Repeal

[1978.

(Valuation of Land).

Section 40

amended.

50. Section 40 of the principal Act is amended

(a) as to subsection (2)-

(i) by deleting the words "annual assess- ment" in lines six and seven and in line sixteen and substituting in each case the words "gross rental value";

and

(ii) by deleting the word "capital" in line eleven and in line twenty; and

(b) as to subsection (3)-

(i) by deleting the words "annual rate- able" in line five and substituting the words "gross rental"; and

(ii) by deleting the word "capital" in line five.

Section 41

amended.

51. Section 41 is amended

(a)	by deleting the words "annual assessment" in line eleven and substituting the words "gross rental value"; and

(b) by deleting the word "capital" in line fifteen.

PART VIII.-LAND DRAINAGE ACT, 1925-1977.

Citation.

52.

(1) In this Part the Land Drainage Act, 1925- 1977 is referred to as the principal Act.

(2) The principal Act as amended by this Act may

be cited as the Land Drainage Act, 1925-1978.

Section 2

amended.

53. Section 2 of the principal Act is amended by deleting the heading of Division 4 of Part VII and substituting the heading

Objections and Appeals, Sections 97-99E. .

1978.]

Ads Amendment and Repeal [No. 76.

(Valuation of Land).

54. Section 72 of the principal Act is amended— amended?

(a)	by repealing the first proviso to paragraphs (1) and (2);
(b)	by deleting the word "also" in line one of the second proviso to paragraphs (1) and (2);
(c)	by deleting the passage "subsection (2) of this section" in lines one and two of the second proviso to paragraphs (1) and (2) and substituting the words "this para- graph"; and
(d)	by deleting the word "subsections" in line three and in line eight of paragraph (7) and substituting in each place the word "paragraphs".

55. Section 73 of the principal Act is amended =d3

by deleting the word "capital" in line three.

56. Section 74 of the principal Act is repealed repeat a74

and re-enacted as follows—	and re-
enacted.

74. The board shall adopt as the unimproved Value.

value of rateable land the unimproved value of that land in force under the Valuation of Land Act, 1978.

57. Sections 75 to 80 inclusive of the principal mt,;(grois

Act are repealed.

repealed.

58. The principal Act is amended by adding after ngia, S1A

section 80 a new section as follows-

81A. The unimproved value set against rate- able land in the rate book kept by the board shall, subject to sections ninety-nine D and ninety-nine E of this Act, be the rateable value thereof for the current financial year.	Rateable
value.

No. 76.] Acts Amendment and Repeal

[1978.

(Valuation of Land).

Section 85

amended.

59. Subsection (6) of section 85 of the principal

Act is amended

(a)	by deleting the words "appeal against" in line one and substituting the words "object to"•
(b)	by deleting the passage "against any decision of a board given on such appeal" in lines three and four and substituting the passage "appeal against any disallowance, wholly or in part, by a board of an objection"; and
(c)	by deleting the word "appeal" in line six and substituting the word "objection".

Section 88

amended.	60. Section 86 of the principal Act is amended by deleting the words "the valuation has not been made or" in lines one and two.
Heading

before	61. The heading before section 97 of the principal
section 97

amended.

Act is amended by adding before the passage

"Appeals." the words "Objections and".

Section 97

amended.

62. Section 97 of the principal Act is amended

(a)	by deleting the words "appeal against" and substituting the words "object to";
(b)	by deleting paragraph (1); and
(c)	by deleting the proviso and substituting the following proviso

Provided that where any rateable property is occupied by or leased to any person who has contracted to pay the rates thereon, the occupier or lessee may object to any entry in the rate-book in the same manner as if he were the owner of such property, and as if his name had been inserted in the rate-book as such owner.

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

Section 93

63. Section 98 of the principal Act is repealed and re-enacted as follows

repealed

and

re-enacted.

Objection

98. (1) An objection to an entry in the rate- to

entry

in rate

book shall—

book.

(a)	be made to the board in writing;
(b)	be served on the board within forty-two days after the service of a notice of assessment under section ninety-three of this Act based on such entry or the service of a notice under subsection (5) of section eighty-five of this Act relating to such entry;
(c)	describe the relevant property so as to identify it;
(d)	identify the entry objected to; and
(e)	set out fully and in detail the grounds of objection.

(2) The board may, for reasonable cause shown by a person entitled to make an objection, extend the time for service of the objection for such period as the Minister considers reasonable in the circumstances.

(3) The board shall, with all reasonable despatch, consider any objection and may either disallow it or allow it, wholly or in part.

In the case of an objection under para- graph (1) of section seventy-two, of this Act, the board may make such decision thereon as shall be just.

(4)

(5)

The board shall promptly serve upon the person by whom the objection was made written notice of its decision on the objection and a brief statement of its reasons for that decision.

(6)

If the board decides to allow an objection, wholly or in part, it shall also advise the person by whom the objection was made of any consequent amendment of the relevant rate

No. 76.] Acts Amendment and Repeal

[1978.

(Valuation of Land).

book entry; and if the board decides to disallow an objection, wholly or in part, it shall also advise the person of the time within which and the manner in which an appeal against the decision may be made.

Section 99

repealed	64. Section 99 of the principal Act is repealed and
and

re-enacted.	re-enacted as follows-
Appeal

against	99. (1) Any person who is dissatisfied with person may, within forty-two days (or such further period as the board shall, for reasonable cause shown by the person, allow) after service of notice of the decision of the board, serve on the board a notice requiring that the board treat the objection as an appeal against the relevant rate-book entry.
decision
of board on	the decision of the board on an objection by that
objection.
(2) Upon receipt of such notice the board shall promptly refer the objection to a Land Valuation Tribunal under the Land Valuation Tribunals Act, 1978 as an appeal.
Sections

99A to 99E

65. The principal Act is amended by adding after

added.	section 99 the following sections-
Appeal

against	99A. (1) A person who is dissatisfied with
refusal to

extend	a decision of the board to refuse to extend the
time for
objection	time for service of an objection against an entry
Or appeal.	in the rate-book or for service of a notice requiring the board to treat an objection to an entry in the rate-book as an appeal against that entry may serve on the board a notice requiring it to refer such decision to a Land Valuation Tribunal under the Land Valuation Tribunals Act, 1978 as an appeal.
(2) Upon receipt of such notice the board shall promptly refer the decision to a Land Valuation Tribunal as an appeal.

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

99B. There shall be no objection or appeal in respect of a valuation of rateable land appearing	Objections
and
appeals
against
in the ratebook, except in accordance with the	valuations.
Valuation of Land Act, 1978.

appeal, whether in respect of an entry in a rate- ittigeal

99C. The making of an objection or an Objection

book or a valuation of land, shall not affect the liability

liability of the ratepayer to pay any rates gtPer

assessed under this Act pending determination

of the objection or the appeal.

99D.	(1) The board shall make any amend-Mme

ment of an entry in the rate-book which shall and book

necessary in consequence of the allowance, Hein

consequent

wholly or in part, of an objection or an appeal 2L	objection
under this Act in respect of such entry.	or apnea/.
(2) The board shall issue a notice of an amended assessment of rates under this Act when, in consequence of the allowance, wholly or in part, of an objection or an appeal under this Act or the Valuation of Land Act, 1978, amendment of an assessment is necessary.

99E. (1) Where, as a result of an interim Mai:rosis-

valuation, a determination of the unimproved =PaTte:d

value of rateable land comes into force under rate-1)°°k	made up.
the Valuation of Land Act, 1978 during the currency of any financial year, and that value is an amount different from the amount stated in the rate-book for that year as the unimproved value of that land, the board shall adopt the former value and amend the entry in the rate- book accordingly.
(2) Where the board amends the rate-book under subsection (1) of this section, it may, on the basis of that amendment, amend the assess- ment of rates payable on the land in respect of the portion of the current financial year unexpired as at the date the determination of the unimproved value comes into force under the Valuation of Land Act, 1978.

No. 76.1

Acts Amendment and Repeal

[1978.

(Valuation of Land).

Section 107

amended.	66. Section 107 of the principal Act is amended by deleting the passage commencing with the comma in line five and ending with the word "appeal" in line eight.
Section 108
amended.	67. Subsection (2) of section 108 of the principal Act is amended

(a)	by deleting the word "objection" in line six and substituting the word "matter";
(b)	by deleting the word "appeal" in line seven and substituting the word "objection"; and
(c)	by deleting the words "as an objection" in line nine and substituting the passage "on an objection, or where an appeal is brought against disallowance of an objection,".

Section 109

amended.

68. Section 109 of the principal Act is amended

(a)	by deleting the words "or to hear any appeal" in line three; and
(b)	by deleting the words "or appeal" in line six.

PART IX.-LAND TAX ASSESSMENT ACT, 1976.

Citation.

69. (1) In this Part the Land Tax Assessment

Act, 1976 is referred to as the principal Act.

(2) The principal Act as amended by this Act may be cited as the Land Tax Assessment Act, 1976- 1978.

Section 5

amended.

70. Subsection (1) of section 5 of the principal

Act is amended

(a)	by repealing the interpretation "improve- ments";
(b)	by repealing the interpretation "merged improvements"; and

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

(c)	by repealing the interpretation "un- improved value" and substituting the following interpretation

"unimproved value" in relation to any land means the unimproved value of that land in force under the Valuation of Land Act, 1978; .

71. Subsection (1) of section 9 of the principal =del

Act is amended

(a)	by deleting the words "or valuing" in line five; and
(b)	by deleting the words "related thereto" in line six and substituting the words "relating to the assessment thereof".

Section 19

72. Subsection (1) of section 19 of the principal Act is amended by inserting in the appropriate alphabetical sequence the following two interpreta- tions

amended.

"improvements" means the value of all works actually effected to land, whether above or below the surface, and includes fixtures, but does not include machinery, whether fixed to land or not;

"merged improvements" means any works in the nature of draining, filling, excavation, grading or levelling of the land, retaining walls or other structures or works for that purpose, the removal of rocks, stone or soil, and the clearing of timber, scrub or other

vegetation; .

Section 26

73. Section 26 of the principal Act is repealed and re-enacted as follows-

repealed

and

re-enacted. Unimproved

26. For the purposes of this Act the

value of

unimproved value of any land shall be the	land.
unimproved value of that land in force under the Valuation of Land Act, 1978 as on the 30th June last preceding the year of assessment for which the valuation is required.

No. 76.] Acts Amendment and Repeal

[1978.

(Valuation of Land).

Section 35

amended.

74. Section 35 of the principal Act is amended

(a)	by deleting the article "A" in line one of subsection (1) and substituting the passage "Subject to section 37, a";

(b) by repealing subsection (2);

(c)	by renumbering subsection (3) as subsec- tion (2); and
(d)	by repealing subsection (4) and re-enacting it as subsection (3) as follows

(3) (a) The Commissioner shall promptly serve upon the objector written notice of his decision on the objection and a brief statement of his reasons for that decision.

(b) Where the Commissioner decides to allow an objection, wholly or in part, he shall also advise the objector of any consequent amendment of assessment; and where the Commissioner decides to disallow an objection, wholly or in part, he shall also advise the objector of the time within which and the manner in which an appeal against the decision may be made.

Section 36

amended.

75. Section 36 of the principal Act is amended

(a)	as to subsection (1), by deleting the passage commencing with the word "and" in line nine and ending with the word "Court" in line twelve;
(b)	by repealing subsection (2) and re-enacting it as follows

(2) Upon receipt of such request the Commissioner shall promptly refer the objection to a Land Valuation Tribunal under the Land Valuation Tribunals Act, 1978 as an appeal. ;

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

(3) A taxpayer who is dissatisfied with a decision of the Commissioner to refuse to extend the time for service of an objection against an assessment or for requesting the Commissioner to treat his objection as an appeal against the assess- ment may serve on the Commissioner a notice requiring the Commissioner to refer such decision to a Land Valuation Tribunal under the Land Valuation Tribunals Act, 1978 as an appeal. ;

(d)	by repealing subsection (4) and re-enacting it as follows

(4) Upon receipt of such notice the Commissioner shall promptly refer the decision to a Land Valuation Tribunal as an appeal. ; and

(e)	by repealing subsections (5) to (9) inclusive.

76. Section 37 of the principal Act is repealed repealed

and re-enacted as follows—	re-enacted.
and

37. There shall be no objection or appeal in respect of a valuation of land the subject of an assessment under this Act, except in accordance with the Valuation of Land Act, 1978.

77. The principal Act is amended by adding after section 37 the following sections-	Sections 37A
and 378
added.
Liability

37A. The obligation to pay and the rights to receive and recover land tax shall not be	to pay /and tax not
affected by objection
affected by any objection or appeal, whether in	or appeal.
respect of an assessment or in respect of a valuation of land the subject of an assessment under this Act.

No. 761 Acts Amendment and Repeal

[1978.

(Valuation of Land).

Amendment

of assess-	37B. The Commissioner shall issue a notice of
ment

consequent	an amended assessment of land tax when, in
on
objection	consequence of the allowance, wholly or in part,
or appeal.
of an objection or appeal under this Act or under the Valuation of Land Act, 1978, amendment of an assessment is necessary.
PART X.-LOCAL GOVERNMENT ACT, 1960-1978.
Citation.

78. (1) In this Part the Local Government Act,

1960-1978 is referred to as the principal Act.

(2) The principal Act as amended by this Act may be cited as the Local Government Act, 1960-1978.

Section 3

amended 79. Section 3 of the principal Act is amended by inserting before the passage "Appeals." in the heading of Division 5 of Part XXV the words

"Objections and".

Section 95

amended.

80. Section 45 of the principal Act is amended

(a) as to subsection (7)-

(i) by deleting the word "annual" in line twelve and substituting the words "gross rental"; and

(ii) by inserting before the word "rental" in both places it appears in line fifteen the word "gross"; and

(b) as to subsection (12)-

(i) by deleting the word "capital" in line

three of paragraph (b); and

(ii) by deleting the word "annual" in line four of paragraph (b) and sub- stituting the words "gross rental".

Section 46

amended.

81. Subsection (5) of section 46 of the principal

Act is amended by deleting the word "annual" in line six and substituting the words "gross rental".

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

82. Subsection (2) of section 59 of the principal leb?Lodie,519

Act is amended by deleting the word "annual" in line two of paragraph (c) and substituting the words "gross rental".

83. Section 81 of the principal Act is amended— =area

(a) as to subsection (1)-

(i) by deleting the word "Annual" in line ten and substituting the words

"Gross Rental"; and

(ii) by deleting the word "Capital" in line sixteen; and

(b)	as to subsection (2), by deleting the word "annual" in line two and in line five and substituting in each case the words "gross rental".

84. Section 82 of the principal Act is amended	Section 82
amended.

(a)	as to subsection (1), by deleting the word

"Annual" in line ten and substituting the

words "Gross Rental"; and

(b)	as to subsection (2), by deleting the word "annual" in line one and in line five and substituting in each case the words "gross rental".

Act is amended by deleting the word "annual" in amended.

85. line eight and substituting the words "gross rental".

Subsection (16) of section 329 of the principal Section 329

by deleting the word "court" in line four of para- amended.

86. graph (k) and substituting the word "tribunal".

Section 513 of the principal Act is amended Section M3

No. 76.] Acts Amendment and Repeal

[1978.

(Valuation of Land).

Section 531A

amended.

87., Section 531A of the principal Act is amended

(a)	by deleting the subsection designation "(1)" appearing after the section number "531A.";
(b)	by inserting before the hyphen in line one the passage ", unless the context requires otherwise";
(c)	by deleting the words "the appropriate Valuation Court" in lines six and seven of the interpretation "urban farm land" and substituting the words "a Land Valuation Tribunal"; and
(d)	by inserting in the appropriate alphabetical sequence the following interpretations

"gross rental value" in relation to land has the same meaning as under the Valuation of Land Act, 1978;

"Land Valuation Tribunal" means a Land Valuation Tribunal under the Land Valuation Tribunals Act, 1978;

"unimproved value" in relation to land has the same meaning as under the Valuation of Land Act, 1978; .

Section 533

amended.

88. Section 533 of the principal Act is amended

(a) by repealing subsections (1), (2), (3), (3a), (3b), (3c), (3d), (3e), (3f), (4) and (4a) and substituting subsections as follows

(1) Each council shall record in the rate book to be made up under Division 3 of this Part valuations of rateable land in its district.

(2) The council shall, in accordance with subsection (8) of this section, record as the valuation of rateable land in its district either the gross rental value or the unimproved value of that land.

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

Subject to subsections (4) and (4c) of this section, the gross rental value or the unimproved value of rateable land recorded by the council under subsection (2) of this section shall be the gross rental value or the unimproved value, as the case may be, of such land in force under the Valuation of Land Act, 1978 as at the first day of July in the financial year for which the rate book is being made up.

(3)

Subject to the provisions of sub- sections (4a), (4c), (4g), (4h) and (4i) of this section, where a general valuation of land in the district, or any part of the district, of the City of Perth shall not have come into force under the Valuation of Land Act, 1978 as of the first day of July of the financial year for which the rate book is being made up or in the six months preceding that date, the Council of the City may adopt and record in the rate book as the gross rental value or the unimproved value of rateable land in the district, or that part of the district, as the case may be, the gross rental value or the unimproved value, as the case may be, of that land as determined by a valuer appointed by the Council under sub- section (5) of this section.

(4)

(4a) A valuation shall not be adopted under subsection (4) of this section unless such valuation has been deter- mined in accordance with the level of values prevailing as at a date or dates being the first day of July in the financial year for which the rate book is being made up or a date not more than six months prior thereto. ;

No. 76.]

Acts Amendment and Repeal

[1978.

(Valuation of Land).

(b) by inserting immediately after subsection

(4a) the following subsections

(4b) In this subsection and in sub- sections (4c), (4d), (4e), (4f), (4g) and (4h) of this section, unless the context requires otherwise

"dwelling house" includes a building comprising two dwellings on ground level, each being com- plete and self-contained units for living purposes, but does not include any other building containing more than one self- contained unit for living pur- poses;

"eligible land" means rateable land

(a)	which is not exceeding 4 000 square metres in area and which, if it exceeds 2 000 square metres in area, is incap- able of subdivision into two or more lots or such a subdivision is impractic- able;
(b)	which is improved land, the improvements on the land consisting of a dwelling house only or a dwelling house and out- building only;
(c)	which is used for residen- tial purposes only and on which the owner is ordinarily resident;
(d)	which is specifically zoned under the provisions of-

(i) a town planning scheme in force under the Town

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

Planning and Dev- elopment Act, 1928, other than the Metropolitan Region Scheme, or

(ii) by-laws made under section two hun- dred and forty- eight of this Act,

so as to permit it to be used lawfully for a purpose other than the purpose for which it is being used; and

(e) the owner of which-

(i) was also the owner of the land immedi- ately before it first became zoned as specified in para- graph (d) above; or

(ii) is the surviving spouse of the person who was the owner of the land immedi- ately before it became so zoned; and

"rateable land" includes land owned by a person who has been registered as an entitled pen- sioner under the Pensioners (Rates Rebates and Deferment) Act, 1966.

(4c) Subject to subsections (4d), (4e) and (4i) of this section, the gross rental value or the unimproved value of eligible land shall be the gross rental value or the unimproved value, as the case may be, that such land would have if it were land on which only a dwelling house could lawfully be erected.

No. 76.1 Acts Amendment and Repeal

[1978.

(Valuation of Land).

(4d) Subsection (4c) of this section shall not apply to eligible land unless the owner thereof has applied in writing to the council in whose district the land is situated to have the land declared to be eligible land and the council is satisfied that the land is eligible land, in which event the council shall so declare.

(4e) When a council declares land to be eligible land, subsection (4c) of this section shall apply, or be deemed to have applied, to the land from the beginning of the financial year during which the council receives the application by the owner referred to in subsection (4d) of this section and shall cease to apply to the land when it shall cease to be eligible land.

(4f) The person on whose application the provisions of subsection (4c) of this section apply to eligible land shall forth- with, in writing, notify the council within whose district the land is situated if the land ceases to be eligible land.

Subject to subsection (4h) of this section, the council within whose district eligible land to which subsection (4c) of this section applies is situated shall request the Valuer-General to value such land in accordance with that subsection

(4g)

(a)	when the council declares the land to be eligible land in accord- ance with subsection (4d) of this section; and
(b)	whenever a determination of the gross rental value or the unim- proved value, as the case may be, of the land comes into force under the Valuation of Land Act, 1978

and the council shall forthwith adopt a valuation made by the Valuer-General pursuant to that request.

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

(4h) Whenever the Council of the City of Perth shall, pursuant to subsection (4) of this section, adopt a valuation of eligible land to which subsection (4c) of this section applies, the Council shall request a valuer to value the land in accordance with that subsection and in accordance with the same level of value as applied to the valuation of the land under subsection (4) of this section; and the Council shall forthwith adopt a valuation made by the valuer pursuant to that request.

(4i) A person liable to pay any rate assessed on the basis of a valuation adopted under subsection (4), (4g) or (411) of this section and who is dissatisfied with the valuation may object to the valuation, and appeal against any disal- lowance of the objection, under Part IV of the Valuation of Land Act, 1978 as if the valuation had come into force as a valuation under that Act on the first day of July in the financial year in respect of which the rate is assessed. ;

(c)	by repealing subsection (5) and substituting subsections as follows

(5) The Council of the City of Perth may appoint such number of persons to be valuers as are in its opinion necessary to assess valuations under subsections (4) and (4h) of this section, and a person so appointed is in this section called a "valuer", but the Council shall not appoint a person under this subsection

(a)	if the person is a member of the Council; or
(b)	unless the person is a qualified valuer.

No. 761 Acts Amendment and Repeal

[1978.

(Valuation of Land).

(5a) For the purposes of subsection (5) of this section "qualified valuer" means

(a)	in relation to an appointment made under that subsection before the expiration of twelve months from the coming into operation of the Land Valuers Licensing Act, 1978—

(i) a member of the body known as the Australian Institute of Valuers (In- corporated);

(ii) a person appointed as a sworn valuator under the provisions of the Transfer of Land Act, 1893 as enacted before the coming into operation of the Land Valuers Licensing Act, 1978; or

(iii) a person who is licensed under the Land Valuers Licensing Act, 1978;

(b)	in relation to an appointment made under that subsection after the expiration of twelve months from the coming into operation of the Land Valuers Licensing Act, 1978-

(i) a Fellow or Associate of the body known as the Australian Institute of Valuers (Incorporated);

(ii) a person who is licensed under that Act. ;

(d) by repealing subsection (6);

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

(e) as to subsection (8)—

(i) by deleting the passage commencingwith the word "adopt" in line six and

ending with the word "annual" in line eight and substituting the words "use valuations on gross rental" ;

(ii) by deleting the passage commencing with the word "adopt" in line twelve and ending with the word "capital" in line fourteen and substituting the words "use valuations on unim- proved" ;

(iii) by deleting the passage commencing with the word "adopt" in line nine- teen and ending with the word "capital" in line twenty-one and substituting the words "use valua- tions on unimproved" ; and

(iv) by deleting the passage commencing with the word "adopt" in line twenty- five and ending with the word "annual" in line twenty-seven and substituting the words "use valua- tions on gross rental" ;

(f) by repealing subsections (8a) and (9); and

(g)	as to subsection (14)-

(i) by deleting the passage commencing with the word "adopt" in line four and ending with the word "capital" in line six and substituting the words "use valuations on unimproved"; and

(ii) by deleting the passage commencing with the word "adopt" in line ten and and ending with the word "annual" in line twelve and substituting the words "use valuations on gross rental".

No. 761 Acts Amendment and Repeal

[1978.

(Valuation of Land).

Section 533A

amended.

89. Section 533A of the principal Act is

amended

(a)	as to subsection (3), by deleting the word "annual" in line five of paragraph (a) and substituting the words "gross rental";
(b)	as to subsection (4), by deleting the words "the appropriate Valuation Appeal Court" in line eight and substituting the words "a Land Valuation Tribunal";
(c)	as to subsection (6), by deleting the words "the appropriate Valuation Appeal Court" in lines eight and nine and substituting the words "a Land Valuation Tribunal"; and
(d)	as to subsection (7), by deleting the words "Valuation Appeal Court" in line two and in line five of paragraph (b) and sub- stituting in each case the words "Land Valuation Tribunal".

Section 534

repealed	90. Section 534 of the principal Act is repealed
and

re-enacted.	and re-enacted as follows-
No
amendment

of rate	534. Where a determination of the unim-
after

assessment	proved value or the gross rental value of rateable
revalua-	land in a district comes into force under the
tion.
Valuation of Land Act, 1978 as of a date after the first day of July in any financial year and that unimproved value or gross rental value is an amount different from the amount entered for that year in the rate book of the municipality as the unimproved value or the gross rental value, as the case may be, of that land, the council of the municipality shall not, on account of that difference, amend the assessment of rates payable on that land in respect of that financial year.

Sections 534A, 91. Sections 534A, 535 and 536 of the principal

535 and 536

repealed.

Act are repealed.

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

92. Section 537 of the principal Act is amended— 2=1,137

(a)	as to subsection (2), by deleting the words "Commissioner of State Taxation" and sub- stituting the words "Valuer-General";
(b)	as to subsection (3), by deleting the passage commencing with the word "the" in line three and ending with the word "appeal" in line four and substituting the words "a Land Valuation Tribunal as an appeal";
(c)	as to subsection (4), by deleting the words "Commissioner of State Taxation" where they appear in lines five and six, in line ten and in line fifteen and substituting in each case the words "Valuer-General";
(d)	as to subsection (5), by deleting the passage "Commissioner of State Taxation, or the Minister" in line seven and substituting the words "Valuer-General, or the Land Valua- tion Tribunal"; and
(e)	as to subsection (6), by deleting the word "annual" in line fourteen and substituting the words "gross rental".

93. Subsection (5) of section 538 of the principal =d5.38

Act is amended by deleting the word "annual" in line eleven and substituting the words "gross rental".

94. Subsection (1) of section 540 of the principal Sec:plat:Ter

Act is amended by deleting paragraph (a) and re-enacting it as follows

(a)	the gross rental value or the unimproved value of the land, as the case may be; and .

95. Section 543 of the principal Act is amended— SeTRTer

(a)	as to subsection (1), by deleting the passage ", five hundred and forty-five," in lines four and five of paragraph (f);

(b) by repealing subsection (2); and

No. 76.1 Acts Amendment and Repeal

[1978.

(Valuation of Land).

(i) by deleting the passage "appeal under Division 5 of this Part" in lines one and two and substituting the passage ", under Division 5 of this Part, object to or appeal"; and

(ii) by inserting before the word "appeal" in line four the words "objection or".

Section 545

repealed.	96. Section 545 of the principal Act is repealed.
Section 545A
amended.	97. Section 545A of the principal Act is

amended

(a)	by deleting the subsection designation "(1)"; and

(b) by repealing subsection (2).

Section 54 8

amended. 98. Subsection (1) of section 546 is amended by deleting the word "made" in line one and substituting the word "recorded".

Section 548

amended.

99. Section 548 of the principal Act is amended

(a)	as to subsection (3), by deleting the word "annual' in line five and substituting the words "gross rental"; and
(b)	as to subsection (3a), by deleting the word "annual" in line five and substituting the words "gross rental".

Heading	100. The heading before section 554 of the prin-
before

section 554 cipal Act is amended by adding before the passage

amended.

"Appeals." the words "Objections and".

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

101. Section 554 of the principal Act is Section 554

amended.

amended

(a)	by deleting the subsection designation "(1)"; and

(b) by repealing subsection (2).

102. Section 555 of the principal Act is 2,1=n5r

amended

(a)	by inserting after the section number "555." the subsection designation "(1)";
(b)	by deleting the passage commencing with the article "A" in line one and ending with the word "of" in line four and substituting the passage "Subject to section five hundred and fifty eight, a person may, in accordance with this section, object to";
(c)	by deleting paragraph (b) and substituting the following paragraph

(b)	whether he has or has not been recorded in the rate book as the owner of rateable property, that rateable property which, or the owner of rateable property who, should have been recorded in the rate book has not been so recorded. ; and

(d)	by adding the following subsections

(2) An objection to the rate book

shall

(a)	be made to the council in writing;
(b)	where the objection relates to the liability of the person making the objection to pay rates in respect of which he has been assessed, be made within forty-two days of the issue of the relevant assessment notice, and in any other case, be made within forty-two days of the

No. 76.] Acts Amendment and Repeal

[1978.

(Valuation of Land).

publication in the Gazette under section five hundred and fifty of this Act of the memorandum of imposition of the rate;

(c)	describe the relevant land so as to identify it; and
(d)	set out fully and in detail the grounds of objection.

(3) The Council may, for reasonable cause shown by a person proposing to make an objection, extend the time for service of the objection for such period as the council considers reasonable in the circumstances.

(4) The council shall, with all reasonable despatch, consider any objection and may either disallow it or allow it, wholly or in part.

(5) The council shall promptly serve upon the person by whom the objection was made written notice of its decision on the objection and a brief statement of its reason for that decision.

(6) If the council decides to allow an objection, wholly or in part, it shall advise the person by whom the objection was made of any consequent amendment of the rate book; and if the council decides to disallow an objection, wholly or in part, it shall advise the person of the time within and the manner in which an appeal against the decision may be made.

Section 556

repealed	103. Section 556 of the principal Act is repealed
and

re-enacted.	and re-enacted as follows-
Appeal
decision of

against	556. (1) Any person who is dissatisfied with the decision of a council on an objection by that person under section five hundred and fifty-five may, within forty-two days (or such further period as the council shall, for reasonable cause
council on
objection.

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

shown by the person, allow) after service of notice of the decision of the council, serve on the council a notice requiring that the council treat the objection as an appeal against the rate book.

(2) Upon receipt of such notice the council shall promptly refer the objection to a Land Valuation Tribunal as an appeal.

104. Section 557 of the principal Act is repealed rt 11%5 5a1nd

and re-enacted as follows-

re-enacted.

557. (1) A person who is dissatisfied with a Wir

isit

decision of the council to refuse to extend the'

It«

—.end rime

time for service of an objection against the rate fon	a bdzelt.ion
book or for service of a notice requiring the council to treat an objection to the rate book as an appeal against the rate book may serve on the council a notice requiring it to refer such a decision to a Land Valuation Tribunal as an appeal.
(2) Upon receipt of such notice the council shall promptly refer the decision to a Land Valuation Tribunal as an appeal.

105. Section 558 of the principal Act is repealed =lela5glid

re-

enacted.

and re-enacted as follows—

558. Subject to subsection (4i) of section five hundred and thirty-three of this Act,

Objections

and appeals

against

valuations.

there shall be no objection or appeal in respect of a valuation of rateable land appearing in a rate book, except in accordance with the Valuation of Land Act, 1978.

after section 558 a section as follows-

106. The principal Act is amended by inserting garadded.

558AA. The making of an objection or an Objection

ticle:or

appeal, whether in respect of the rate book or itioatitiv

in respect of a valuation of rateable land, shall to pay rates.

No. 76.] Acts Amendment and Repeal

[1978.

(Valuation of Land).

not affect the liability to pay any rates assessed under this Act pending determination of the objection or the appeal.

Section 558A

amended.

107. Section 558A of the principal Act is

amended

(a) as to subsection (1)—

(i) by deleting the passage "Notwith- standing anything contained in this Division, an" and substituting the word "An"; and

(ii) by deleting the words "the appro- priate Valuation Appeal Court constituted under this Division" in lines thirteen and fourteen and substituting the words "a Land Valuation Tribunal";

(b)	by repealing subsection (2) and re-enacting it as follows

(2) An appeal under subsection (1) of this section may be brought not later than a date two months after the date of the relevant decision of the council and shall be commenced and conducted in accordance with the provisions of the Land Valuation Tribunals Act, 1978. ;

(d) by repealing subsection (4).

Section 559

repealed and

108. Section 559 of the principal Act is repealed

re-enacted.	and re-enacted as follows-
Council to

amend rate	559. (1) The council shall make any
book and

assessment	amendment of the rate book which shall be
consequent
on objection	necessary in consequence of the allowance,
or appeal.
wholly or in part, of an objection or an appeal under this Act or the Valuation of Land Act,

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

(2) The council shall issue a notice of an amended assessment of rates under this Act when, in consequence of the allowance, wholly or in part, of an objection or an appeal under this Act or the Valuation of Land Act, 1978 amendment of an assessment is necessary.

109.

by deleting paragraph (b) and substituting the

following

Section 574 of the principal Act is amended amended."

(b)	the council shall, for the purpose of imposing the rate in respect of that land, use the appropriate valuation of that land in force under the Valuation of Land Act, 1978; but .

110.

Subsection (2) of section 636 of the principal ttgetn

lodnec13.6

Act is amended by deleting the words "valuations made under this Act" in line seven and substituting the words "recording of valuations".

111. Section 681 of the principal Act is amended— Meng'

(a) as to subsection (1)-

(i) by deleting the passage commencing with the comma in line three and ending with the semicolon in line six and substituting the words "in the imposition under this Act of a rate in respect of" ; and

(ii) by deleting the words "take proceed- ings under this section" in lines ten and eleven and substituting the words "appeal to a Land Valuation Tribunal" ;

(b)	by repealing subsection (2) and re- enacting it as follows

(2) The Land Valuation Tribunal hearing an appeal under this section may make an order quashing a rate which in the opinion of the Tribunal has been improperly made or imposed. ; and

No. 76.] Acts Amendment and Repeal

[1978.

(Valuation of Land).

Fifth

Schedule	112. The Fifth Schedule to the principal Act is amended by deleting the word "Annual" in the heading of the seventh column and substituting the words "Gross Rental".
amended.
Eiciihetdbul e	113. The Eighth Schedule to the principal Act is amended by deleting the word "Annual" in the heading of the sixth column and substituting the words "Gross Rental".
amended.
Schedule

Sixteenth

114. The Sixteenth Schedule to the principal Act

amended.

is amended

(a)	by deleting the word "Capital" in the heading of the eleventh column; and
(b)	by deleting the word "Annual" in the heading of the twelfth column and sub- stituting the words "Gross Rental".

Seventeenth

Schedule	115. The Seventeenth Schedule to the principal Act is amended by deleting the word "Annual" in the heading of the fourth column of the table therein and substituting the words "Gross Rental".
amended.

PART M.-METROPOLITAN WATER SUPPLY, SEWERAGE AND DRAINAGE ACT, 1909-1978.

Citation.	116. (1) In this Part the Metropolitan Water Supply, Sewerage, and Drainage Act, 1909-1978 is referred to as the principal Act.
(2) The principal Act as amended by this Act may be cited as the Metropolitan Water Supply, Sewerage, and Drainage Act, 1909-1978.

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

Section 3

117. Section 3 of the principal Act is amended

by deleting the heading in line twenty-five and

substituting the following

amended.

(3) Objections and Appeals, ss. 85-89A.

118. Section 73 of the principal Act is amended— secgte,13.

(a)	by deleting the word "annual" in line six and substituting the words "gross rental";
(b)	by deleting the word "capital" in line six; and
(c)	by deleting the passage ", as assessed in accordance with the provisions of section seventy-four or seventy-five of this Act" in lines seven to nine.

119. Sections 74 and 74A of the principal Act are ?Iv: 74

repealed.

repealed.

120. Section 75 of the principal Act is amended— giegrane2

(a) as to subsection (1)-

(i) by deleting the word "valuation" in line two and substituting the word "rating";

(ii) by deleting the word "capital" in line three;

(iii) by deleting the passage "a valuation

as prescribed by section seventy-four of this Act" in lines three to five and substituting the passage "on the basis of the gross rental value of land"; and

(iv) by deleting the words "estimated annual" in line eight and substituting the words "gross rental".

(b) as to subsection (2)-

(i) by deleting the word "capital" in line

one; and

No. 76.1 Acts Amendment and Repeal

[1978.

(Valuation of Land).

(ii) by deleting the word "annual" in line four and substituting the words "gross rental"; and

Section 75A

repealed	121. Section 75A of the principal Act is repealed
and

re-enacted.	and re-enacted as follows-
Adoption of

valuations.	75A. The Board shall adopt, as the gross rental value or the unimproved value of rateable land, the gross rental value or the unimproved value, respectively, of that land in force under the Valuation of Land Act, 1978; and rates imposed under this Act shall be assessed thereon.
Section 77

amended.	122. Section 77 of the principal Act is amended by deleting the passage ", and the valuations of the Commissioner of State Taxation" in lines four and five.
Section 81

amended.

123. Section 81 of the principal Act is amended

(a)	by deleting the words "assessed annual" in line one and substituting the words "gross rental";
(b)	by deleting the word "capital" in line one; and
(c)	by deleting the passage "and to appeal as hereinafter provided" in lines four and five.

Heading

before	124. The heading appearing before section 85 of
section 85

amended.

the principal Act is amended by inserting before the

passage "Appeals." the words "Objections and".

repealed and

Section 85

125. Section 85 of the principal Act is repealed

re-enacted.	and re-enacted as follows-
Objections

and appeals	85. There shall be no objection or appeal in respect of the valuation of any rateable land appearing in a rate book, except in accordance with the Valuation of Land Act, 1978.
against
valuations.

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

Section 26

126. Section 86 of the principal Act is repealed and re-enacted as follows-	repealed and
re-enacted.

86. (1) Any person who is rated in respect of land on the basis that the land is not used	Objectionto rate on ground land
used for
for residential purposes may object to the rate	residence.
assessment on the ground that such land is rateable land used for residential purposes.
(2) An objection under subsection (1) of this section shall be in writing and shall be served on the Board within forty-two days (or such further period as the Board shall, for reasonable cause shown by the person entitled to make the objection, allow) after the issue of the relevant assessment.
(3) The Board shall, with all reasonable despatch, consider any objection and may either disallow it or allow it, wholly or in part.

The Board shall promptly serve upon the person by whom the objection was made written notice of its decision on the objection and a brief statement of the reasons for that decision.

(4)

(5) Where the Board decides to disallow an objection, wholly or in part, it shall also advise the person by whom the objection was made of the time within which and the manner in which an appeal against the decision may be made.

127.

Section 86A of the principal Act is repealed. Teeggvdscia

128. and re-enacted as follows—

Section 87 of the principal Act is repealed MraValLd

re-enacted.

87. (1) Any person who is dissatisfied with Appeal

the decision of the Board on an objection by that rxrdlglim

person may, within forty-two days (or such	°r
or
further period as the Board shall, for reasonable cause shown by the person, allow) after service of notice of the decision of the Board, serve on

No. 76.] Acts Amendment and Repeal

[1978.

(Valuation of Land).

the Board a notice requiring that the Board treat the objection as an appeal against the relevant rate assessment.

(2) Upon receipt of such notice the Board shall promptly refer the objection to a Land Valuation Tribunal under the Land Valuation Tribunals Act, 1978.

Section 88

repealed and	129. Section 88 of the principal Act is repealed and re-enacted as follows-
re-enacted.
Appeal

against	88. (1) Any person who is dissatisfied with
refusal

to extend	a decision of the Board to refuse to extend the
time for
objection	time for service of an objection against an
or appeal.
assessment or for service of a notice requiring the Board to treat an objection against an assessment as an appeal may serve on the Board a notice requiring the Board to refer such decision to a Land Valuation Tribunal under the Land Valuation Tribunals Act, 1978 as an appeal.
(2) Upon receipt of such notice the Board shall promptly refer the decision to a Land Valuation Tribunal as an appeal.
Section 89

repealed and	130. Section 89 of the principal Act is repealed and re-enacted as follows-
re-enacted.
Liability

for rates	89. The making of an objection or an appeal, land or under section eighty-six of this Act, shall not affect the liability of the ratepayer to pay any rates assessed under this Act pending determination of the objection or appeal.
not affected
by Objection	whether in respect of a valuation of rateable
or appeal.
Section 89A

repealed and	131. Section 89A of the principal Act is repealed and re-enacted as follows-
re-enacted.
Board to

amend rate	89A. (1) The Board shall make any amend-
book and

assessment	ment of an entry in the rate book which shall
consequent
on objection	be necessary in consequence of the allowance,
or appeal.	wholly or in part, of an objection or an appeal, whether in respect of a valuation of rateable land or in respect of the use of land for residential purposes.

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

(2) The Board shall issue a notice of an amended assessment of rates under this Act when, in consequence of the allowance, wholly or in part, of an objection or an appeal, whether in respect of a valuation of rateable land or in respect of the use of land for residential purposes, amendment of an assessment is necessary.

132. Section 94 of the principal Act is amended	Section 94
amended.

(a) as to subsection (1)—

(i) by deleting the words "annual rateable" in lines three and four and substituting the words "gross rental"; and

(ii) by deleting the word "capital" in line five and in line seven;

(b) as to subsection (2)—

(i) by deleting the words "annual rateable" in lines three and four and substituting the words "gross rental"; and

(ii) by deleting the word "capital" in line six and in line eight; and

(i) by deleting the words "annual rateable" in lines three and four and substituting the words "gross rental"; and

(ii) by deleting the word "capital" in line five and in line seven.

133. Section 97A of the principal Act is =Kan

amended

(a)	by repealing subsections (1) and (2) and re-enacting them as follows

(1) Where a determination of the gross rental value or the unimproved value of any rateable land comes into force under the Valuation of Land Act, 1978 during

No. 76.1 Acts Amendment and Repeal

[1978.

(Valuation of Land).

any rating year, and that value is an amount different from the amount stated in the rate book for that rating year as the gross rental value or the unimproved value, as the case may be, of that land, the Board shall amend the entry in the rate book accordingly.

(2) Where the Board amends the rate book under subsection (1) of this section, it may, on the basis of that amendment, amend the assessment of rates payable on that land in respect of the portion of the rating year unexpired as at the date the determination of the gross rental value or the unimproved value, as the case may be, comes into force under the Valuation of Land Act, 1978. ; and

(b)	by deleting the subsection number "(1)" in line two of subsection (3) and in line two of subsection (4) and substituting in each case the subsection number "(2)".

Section 112

amended. 134. Section 112 of the principal Act is amended by deleting the passage commencing with the word "may" in line seven and ending with the word "rate" in line nine and substituting the passage "shall, for the purpose of any such rate, adopt the valuation of such land in force under the Valuation of Land Act, 1978".

Third

Schedule

135. The Third Schedule to the principal Act is

amended. amended

(a)	by deleting the words "Net Annual" in the heading to the seventh column and sub- stituting the words "Gross Rental"; and
(b)	by deleting the word "Capital" in the heading of the eighth column.

Fourth,

Fifth and	136. The Fourth, Fifth and Sixth Schedules to
Sixth

Schedules.	the principal Act are repealed.
repealed.

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

PART IIII.-RIGHTS IN WATER AND IRRIGATION

ACT 1914-1976.

137. (1) In this Part the Rights in Water and Citation.

Irrigation Act 1914-1976 is referred to as the principal Act.

(2) The principal Act as amended by this Act may be cited as the Rights in Water and Irrigation Act 1914-1978.

138. Section 40 of the principal Act is amended pgigiodiego

by repealing subsections (2) and (3) and re-enacting

them as follows

Subject to subsection (3), the provisions of Part VI of the Water Boards Act 1904-1978, relating to water rates and payment for water, are, mutatis mutandis, incorporated herewith, and shall apply to irrigation rates made and levied under this Act.

(2)

(3) The grounds upon which an objection may be made to an entry in the rate book of an Irrigation Board shall, in addition to the grounds referred to in section 87 of the Water Boards Act 1904-1978, include that the land rated is not irrigable.

PART XIII.-STRATA TITLES ACT 1966-1970.

139. (1) In this Part the Strata Titles Act Citation.

1966-1970 is referred to as the principal Act.

(2) The principal Act as amended by this Act may be cited as the Strata Titles Act 1966-1978.

140. Section 21 of the principal Act is amended— section

(a) by repealing subsection (1);

(b) as to subsection (2)-

(i) by deleting the words "a valuing authority causes" in line one of paragraph (a) and substituting the words "the Valuer-General values";

No. 76.1

Acts Amendment and Repeal

[1978.

(Valuation of Land).

(ii) by deleting the words "to be valued under and subject to the relevant valuing Act" in lines two and three of paragraph (a) and substituting the words "under the Valuation of Land Act, 1978 for rating and taxing purposes";

(iii) by deleting the words "showing the company as owner becomes effective for rating or taxing purposes" in lines two to four of paragraph (c) and substituting the words "on the basis that the company is owner comes into force under the Valuation of Land Act, 1978"; and

(iv) by deleting the words "valuing authority showing the company as" in lines seven and eight of paragraph (c) and substituting the words "Valuer-General as if the company is"; and

(v) by deleting the words "valuing authority" in line one of paragraph (d) and substituting the words "Valuer-General".

(c)	by deleting the words "valuing authority" in line three of subsection (3) and substituting the words "Valuer-General";
(d)	by deleting the words "a valuing authority showing the company as" in line five of subsection (5) and substituting the words "the Valuer-General on the basis that the company is";

(e) as to subsection (7)-

(i) by adding after paragraph (a) the word "or"; and

(ii) by deleting paragraphs (b) and (c) of subsection (7) and substituting the following paragraph

(b)	the gross rental value of the land—the gross rental of the parcel. ;

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

(f)	by deleting the figures "1907" in line two of paragraph (c) of subsection (8) and substituting the figures "1976"; and
(g)	by deleting the figures "1907" in line two of subsection (9) and substituting the figures "1976".

PART XIV.-TOWN PLANNING AND DEVELOPMENT

ACT 1928-1978. •

141. (1) In this Part the Town Planning and Citation.

Development Act 1928-1978 is referred to as the principal Act.

(2) The principal Act as amended by this Act may be cited as the Town Planning and Development Act 1928-1978.

142. Subsection (5) of section 20 of the principal 'Tie=

Act is amended

(a)	by adding after the subsection designation "(5)" the paragraph designation "(a)";
(b)	by deleting the passage commencing with the word "as" in line four and ending with the comma in line eight; and
(c)	by adding a paragraph (b) as follows

(b)	For the purposes of paragraph (a) of this subsection, the "unimproved value" of any land means the unimproved value of that land in force under the Valuation of Land Act, 1978 as at the date of approval by the Board of the plan of sub- division of that land.

PART XV.-WATER BOARDS ACT, 1904-1973.

143. (1) In this Part the Water Boards Act, 1904- Citation.

1973 is referred to as the principal Act.

No. 761 Acts Amendment and Repeal

[1978.

(Valuation of Land).

(2) The principal Act as amended by this Act may be cited as the Water Boards Act, 19044978.

Section 76A

amended.

144. Section 76A of the principal Act is amended by adding before the interpretation "rating year" the following interpretation

"gross rental value", in relation to rateable land, means the gross rental value of that land in force under the Valuation of Land Act, 1978; and .

Section 77

amended.	145. Section 77 of the principal Act is amended by deleting the words "estimated net annual" in line seven and substituting the words "gross rental".
Section 78

repealed.	146. Section 78 of the principal Act is repealed.
Section 83
amended.	147. Section 83 of the principal Act is amended

(a)	by deleting the words "net annual" in lines two and three and in line nine and sub- stituting in each case the words "gross rental"; and
(b)	by deleting the passage "on appeal mentioned in section eighty-seven, or on re-assessment under" in lines six and seven and substituting the words "amended under section ninety-two or".

Section 85

amended.	148. Section 85 of the principal Act is amended by deleting the words "appeal from" in line four and substituting the words "objection to".
Heading

before	149. The heading appearing before section 87 of
section 87

amended.

the principal Act is amended by inserting before the

passage "Appeals." the words "Objections and".

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

Section 87

150. Section 87 of the principal Act is repealed and re-enacted as follows-	repealed and
re-enacted.
Objection

87. (1) Subject to section 90 of this Act, any person who is dissatisfied with any entry in the

to entry

In rate

book.

rate book, and who stands rated on the basis of that entry, may serve upon the Water Board a written objection to that entry.

(2) An objection to an entry in the rate book

shall

(a)	be served within forty-two days after the issue of the relevant assessment;
(b)	describe the relevant land so as to identify it;
(c)	identify the entry objected to; and
(d)	set out fully and in detail the grounds of objection.

(3) The grounds upon which an objection may be made include, in the case of any holding to which the system of rating on the area applies, that the area set out in the rate book is in excess of the actual area of the holding.

(4) The Water Board may, for reasonable cause shown by a person entitled to make an objection, extend the time for service of the objection for such period as the Water Board considers reasonable in the circumstances.

(5) The Water Board shall, with all reason- able despatch, consider any objection and may either disallow it or allow it, wholly or in part.

(6) The Water Board shall promptly serve upon the person by whom the objection was made written notice of its decision on the objection and a brief statement of its reasons for that decision.

(7) If the Water Board decides to allow an objection, wholly or in part, it shall also advise the person by whom the objection was made of any consequent amendment of the relevant rate book entry; and if the Water Board decides to

No. 76.1 Acts Amendment and Repeal

[1978.

(Valuation of Land).

disallow an objection, wholly or in part, it shall also advise the person of the time within which and the manner in which an appeal against the decision may be made.

Section 88

repealed and

151. Section 88 of the principal Act is repealed

re-enacted.	and re-enacted as follows-
Appeal

against	88. (1) Any person who is dissatisfied with by that person may, within forty-two days (or such further period as the Water Board shall, for reasonable cause shown by the person, allow) after service of notice of the decision of the Water Board, serve on the Water Board a notice requiring that the Water Board treat the objection as an appeal against the relevant rate book entry.
decision of
Water Board	the decision of the Water Board on an objection
on objection.
(2) Upon receipt of such notice the Water Board shall promptly refer the objection to a Land Valuation Tribunal under the Land Valuation Tribunals Act, 1978 as an appeal.

Section 89	152. Section 89 of the principal Act is repealed
repealed and

re-enacted.	and re-enacted as follows-
Objections

and appeals	89. (1) A person who is dissatisfied with a decision of the Water Board to refuse to extend the time for service of an objection against an entry in a rate book or for service of a notice requiring the Water Board to treat an objection to an entry in a rate book as an appeal against that entry may serve on the Water Board a notice requiring it to refer such decision to a Land Valuation Tribunal under the Land Valuation Tribunals Act, 1978 as an appeal.
against
valuations.
(2) Upon receipt of such notice the Water Board shall promptly refer the decision to a Land Valuation Tribunal as an appeal.

1978.]

Acts Amendment and Repeal [No. 76.

(Valuation of Land).

153. Section 90 of the principal Act is repealed repeat sand

Arid re-enacted as follows—

re-enacted.

90. There shall be no objection or appeal in and appals respect of a valuation of rateable land :firans. appearing in a rate book, except in accordance

with the Valuation of Land Act, 1978.

Section 91

154. and re-enacted as follows-	Section 91 of the principal Act is repealed	repealed and
re-enacted.
Objection or

91. The making of an objection or an appeal, whether in respect of an entry in a rate book	appeal not to affect
liability
or in respect of a valuation of rateable land,	to pay rates.
shall not affect the liability of the ratepayer to pay any rates assessed under this Act pending determination of the objection or the appeal.

155. The principal Act is amended by adding after section 91 a new section as follows	Section 91A
added.

91A. (1) The Water Board shall make any roTenard

amendment of an entry in a rate book which and book

shall be necessary in consequence of the assessment

allowance, wholly or in part, of an objection or or

an appeal under this Act or under the Valuation

of Land Act, 1978.

(2) The Water Board shall issue a notice of an amended assessment of rates under this Act when, in consequence of the allowance, wholly or in part, of an objection or an appeal under this Act or the Valuation of Land Act, 1978, amendment of an assessment is necessary.

156. Section 92A of the principal Act

is Section 92A

amended.

amended

(a) as to subsection (2)-

(i) by deleting the word "capital" in line two and in line nine; and

No. 76.] Acts Amendment and Repeal

[1978.

(Valuation of Land).

(ii) by deleting the passage commencing with the word "as" in line two and ending with the word "situated" in line four and substituting the follow- ing passage

"being the unimproved value of such holding in force under the Valuation of Land Act, 1978"; and

(b)	as to subsection (3), by deleting the word "annual" in line three and substituting the words "gross rental".

Section 93A

repealed and

157. Section 93A of the principal Act is repealed

re-enacted. and re-enacted as follows

Reassess-

ment of	93A. (1) Where, as a result of an interim
gross renta

value after	valuation, a determination of the gross rental
rate book
made up.	value of rateable land comes into force under the Valuation of Land Act, 1978 during a rating year, and that value is an amount different from the amount stated in the rate book for that year as the gross rental value of that land, the Water Board shall adopt the former value and amend the entry in the rate book accordingly.
(2) Where the Water Board amends the rate book under subsection (1) of this section, it may, on the basis of that amendment, amend the assessment of rates payable on that land in respect of the portion of the rating year unexpired as at the date the determination of the gross rental value comes into force under the Valuation of Land Act, 1978.
First

Schedule	158. The First Schedule to the principal Act is amended by deleting the words "Net Annual" in the heading of the sixth column and substituting the words "Gross Rental".
amended.
Second,

Third and	159. The Second, Third and Fourth Schedules to
Fourth

Schedules	the principal Act are repealed.
repealed.