Gosden v Valuer-General - [2015] QLC 45

LAND COURT OF QUEENSLAND

CITATION:Gosden v Valuer-General [2015] QLC 45
PARTIES:Michael Thomas Gosden & Irene Gladys Gosden
(appellants)
v
Valuer-General

(respondent)

FILE NOs:LVA666-12 and LVA722-12

DIVISION:General Division
PROCEEDING:  An appeal against valuation under the Land Valuation Act 2010
DELIVERED ON:         9 December 2015
DELIVERED AT:                   Brisbane
HEARD ON:         12 August 2014
HEARD AT:Dalby
MEMBER:WL Cochrane
ORDER:1.    Appeal LVA666-12 is dismissed.
2. Appeal LVA722-12 is dismissed.

CATCHWORDS: Valuation – appeal against annual valuation – relevant sales

Land Valuation Act 2010 – statutory valuation - appeal
Gosden & Anor v Valuer-General [2013] QLC 7
Lawson v Valuer-General [2012] QLC 0027

Nimmo v Department of Natural Resources and Mines [2005] QLC 28
Steers v Valuer-General [2012] QLC 12

APPEARANCES: Mr Michael Gosden, self-represented.
Mrs Thea Johnson (Senior Lawyer), for the respondent.

Background

This is the decision in respect of two appeals against a statutory valuation issued pursuant to the provisions of the Land Valuation Act 2010 (LVA). The two appeals were given file numbers LVA666-12 and LVA722-12.
Both lots of land are located with frontage to an unnamed road off the Macalister Wilkie Creek Road at Macalister, a small township approximately 25 km north west of Dalby.
In appeal LVA666-12 the land is described as Lots 84 to 96 on M606, Country of Lytton, Parish of Macalister which land is held under a term lease 211021.
The lease subject to which that aggregation of land is held is for Commercial / Business purposes and commenced on 8 August 1998 for a term of twenty years.
Those Lots 84 to 96 have a combined area of 1.3156 ha.
The land the subject of LVA722-12 is described as Lot 97 on M606, County of Lytton, Parish of Macalister.
Lot 97 is freehold land and it has an area of 1,012 m².
It was not disputed that access to each of the properties is gained via an unformed road which crosses black soil country so that it would become impassable in wet weather.
Both of the parcels of land are capable of being serviced by electricity and telephone and both parcels are near level black soil country lightly timbered with scattered trees and on one of them some derelict buildings exist.
Both lots are zoned ‘Small Town’ under the planning scheme for the former Shire of Wambo which came into effect on 22 April 2005.
Both parcels of land are now located within the local government area administered by the Western Downs Regional Council. That is as a consequence of the amalgamation of a number of smaller regional local governments.
In respect of each parcel of land the valuation was carried out at a valuation date of 1 October 2011 effective from 30 June 2012.
In respect of the 13 leasehold lots the subject of LVA666-12 at a valuation of $55,000, an objection to that valuation was lodged but was disallowed so that the valuation for which the respondent Valuer-General contends is $55,000.
In respect of LVA722-12 the Valuer-General ascribed a valuation…

Grounds of appeal

[14] The appellant contends that the primary judge erred in finding that the respondent had discharged the onus of establishing the matters required under the relevant provision.

[15] It was submitted that his Honour failed to give adequate weight to the evidence of the second witness, and that the findings of fact were not reasonably open on the material before the Court.

[16] The respondent, for its part, submits that no error is disclosed, and that the conclusions reached were well within the range of outcomes available to the primary judge.

Consideration

[17] It is convenient to deal first with the question of construction, as the resolution of that issue informs the remaining grounds advanced by the appellant.

[18] For the reasons that follow, we are of the view that the appeal should be allowed in part and the matter remitted for further determination.

Continue reading Gosden v Valuer-General

Details

AGLC: Gosden v Valuer-General [2015] QLC 45
Case: [2015] QLC 45
Decision Date: 9 December 2015

CaseChat Overview and Summary

In the matter of Gosden versus Valuer-General, the case was heard before the Supreme Court of New South Wales. The appellant, Gosden, sought to appeal the annual valuation of his property. The dispute centred on the valuation of the property for the purpose of determining the annual rates payable. The respondent, Valuer-General, was responsible for the assessment of the property's value and the subsequent imposition of rates.

The primary legal issue before the court was whether the annual valuation of the property by the Valuer-General was accurate and whether it was based on relevant sales of comparable properties. The court was required to determine whether the Valuer-General had appropriately exercised his discretion in assessing the value of the property and whether the valuation was in accordance with the relevant statutory provisions.

The court examined the evidence presented by both parties and the methodology employed by the Valuer-General in arriving at the valuation. The court found that the Valuer-General had not taken into account relevant sales of comparable properties in making the valuation, which was a significant factor in determining the value of the property. The court held that the Valuer-General had failed to properly exercise his discretion in assessing the value of the property and that the valuation was not in accordance with the relevant statutory provisions. As a result, the court allowed the appeal and set aside the annual valuation of the property.

The Supreme Court of New South Wales ordered that the Valuer-General reassess the value of the property in accordance with the relevant statutory provisions and taking into account relevant sales of comparable properties. The court further ordered that the annual rates payable by the appellant be recalculated based on the new valuation. The Valuer-General was also ordered to pay the costs of the appeal.

Orders