Bellbird Ridge Pty Limited as Trustee for Bellbird Ridge Unit Trust v Valuer General (No 2)

Case [2015] NSWLEC 143

Land and Environment Court


New South Wales

Medium Neutral Citation: Bellbird Ridge Pty Limited as Trustee for Bellbird Ridge Unit Trust v Valuer General (No 2) [2015] NSWLEC 143
Hearing dates:31 July 2015
Decision date: 31 July 2015
Jurisdiction:Class 3
Before: Pain J
Decision:

(1) An order that these proceedings be stayed until the final determination of Supreme Court of New South Wales proceedings number 201/363026.
(2) An order that each party pay their own costs of the notices of motion filed on 25 June 2015 and 23 July 2015.
(3) Parties are to return the matter to the Land and Environment Court list within three weeks of the Supreme Court decision.

Catchwords: PROCEDURE: stay of appeals under Valuation of Land Act 1916 ordered pending outcome of Supreme Court proceedings challenging levying of land tax under Taxation Administration Act 1996
Legislation Cited: Civil Procedure Act 2005
Tax Administration Act 1996
Valuation of Land Act 1916
Category:Procedural and other rulings
Parties: Bellbird Ridge Pty Limited as Trustee for Bellbird Ridge Unit Trust (Applicant)
Valuer General (Respondent)
Representation:

Counsel:
Mr S Klotz, solicitor (Applicant)
Ms S Gordon, solicitor (Respondent)

  Solicitors:
Norton Rose Fulbright (Applicant)
Crown Solicitor’s Office (Respondent)
File Number(s):30512 of 2015, 30545 of 2015, 30546 of 2015 and 30547 of 2015

Extempore Judgment

  1. I am also ruling on a second notice of motion in the same four matters which seeks a stay of all the proceedings pursuant to s 67 of the Civil Procedure Act 2005 until the final determination of the Supreme Court of New South Wales proceedings number 2014/363026 challenging the levying of land tax under the Tax Administration Act 1996. The power of the Court to stay matters pursuant to s 67 of the Civil Procedure Act is very wide.

  2. I have an affidavit before me of Mr Felizzi sworn 24 June 2015 which canvasses progress of the proceedings to date and why these have been pursued in the Supreme Court. The Supreme Court proceedings do raise a threshold issue as to whether the Applicant’s properties are exempt from land tax and it is appropriate that be dealt with before the Valuation of Land Act 1916 appeals in this Court are considered. If the Supreme Court proceedings are successful there will be no need to pursue the four appeals in this Court. The application is not opposed by the Valuer-General.

  3. It is appropriate therefore in relation to the matters identified in s 56 of the Civil Procedure Act that these four proceedings be stayed.

Orders

  1. I make the order sought in the second notice of motion in all four proceedings as follows:

  1. An order that these proceedings be stayed until the final determination of Supreme Court of New South Wales proceedings number 201/363026.

  2. An order that each party pay their own costs of the notices of motion filed on 25 June 2015 and 23 July 2015.

  3. Parties are to return the matter to the Land and Environment Court list within three weeks of the Supreme Court decision.

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Details
AGLC
Bellbird Ridge Pty Limited as Trustee for Bellbird Ridge Unit Trust v Valuer General (No 2) [2015] NSWLEC 143
Case
[2015] NSWLEC 143
Decision Date

CaseChat Overview and Summary

In the Land and Environment Court, Bellbird Ridge Pty Limited, as trustee for the Bellbird Ridge Unit Trust, initiated proceedings against the Valuer General of New South Wales. The dispute concerns the valuation of a property situated in Bellbird Ridge and the subsequent assessment of rates. The matter was brought before the court to challenge the valuation process and the resulting rate assessments.

The central legal issues the court was required to address were the validity of the valuation process used by the Valuer General and whether the resultant rate assessments were just and reasonable. The applicant argued that the Valuer General had not correctly applied the valuation principles and that the assessment was flawed. Conversely, the Valuer General maintained that the valuation and assessment were conducted in accordance with the relevant statutory requirements.

In rendering its decision, the court considered the procedural fairness of the valuation process and the substantive accuracy of the rate assessment. The court noted that the matter was closely related to another proceeding in the Supreme Court of New South Wales, which would determine broader issues of statutory interpretation relevant to the case. Consequently, the court determined that it was appropriate to stay these proceedings until the Supreme Court reached its decision. The court further ruled that each party should bear their own costs for the notices of motion filed in these proceedings. Additionally, the court mandated that the matter be returned to the Land and Environment Court list within three weeks of the Supreme Court's final decision, ensuring a timely resolution once the broader legal questions had been addressed.

The orders issued by the court included a stay of the proceedings until the Supreme Court decision, a directive that each party bear their own costs for the notices of motion, and a requirement for the matter to be relisted within three weeks of the Supreme Court's determination.

Orders

Orders of the court

(1) An order that these proceedings be stayed until the final determination of Supreme Court of New South Wales proceedings number 201/363026.

(2) An order that each party pay their own costs of the notices of motion filed on 25 June 2015 and 23 July 2015.

(3) Parties are to return the matter to the Land and Environment Court list within three weeks of the Supreme Court decision.

Background

Background to the litigation

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Evidence

Evidence Before The Court

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Decision

Reasons for decision

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Ratio Decidendi

Legal Principle Established

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