Coverdale v West Coast Council

The High Court of Australia considered an appeal by the Valuer-General against the West Coast Council concerning the rating of marine farming leases in Macquarie Harbour, Tasmania. The Council sought to levy rates on eight marine farming leases, which occupied parts of the seabed and the waters above it. To facilitate this, the Council requested the Valuer-General to value these leases under section 11(1) of the *Valuation of Land Act 2001* (Tas). The Valuer-General refused, contending that the leases did not fall within the definition of "lands" or "Crown lands" liable for rating under the Act.

The central legal issue before the High Court was whether the seabed and the waters of Macquarie Harbour, as encompassed by the marine farming leases, constituted "lands" or "Crown lands" for the purposes of section 11(1) of the *Valuation of Land Act 2001* (Tas). This section mandates the Valuer-General to value all lands within a valuation district, specifically including any Crown lands that are subject to rating under Part 9 of the *Local Government Act 1993* (Tas). The Valuer-General's refusal to value the leases hinged on his interpretation that these marine areas were not "lands" or "Crown lands" as contemplated by the legislation.

The High Court, in dismissing the appeal, reasoned that the term "Crown lands" in section 11(1) of the *Valuation of Land Act 2001* (Tas) should be interpreted to include the seabed and the waters above it. This interpretation was informed by considering the *Valuation of Land Act 2001* (Tas) and the *Crown Lands Act 1976* (Tas) in *pari materia*. The Court found that the inclusion of "Crown lands" in section 11(1) was intended to encompass such areas, and that the Valuer-General retained a discretion under section 11(1A) of the *Valuation of Land Act 2001* (Tas) to exempt specific Crown lands from valuation if deemed appropriate. Consequently, the appeal brought by the Valuer-General was dismissed.