Hedges v Chief Executive, Department of Natural Resources

Debra Julie Hedges, the owner of land in the Iredale district of the Gatton Shire, sought to appeal the unimproved valuations of her land determined by the Chief Executive under the Valuation of Land Act 1944. The valuations were made for two dates: 1 January 1996 and 1 October 1996. Hedges argued that the properties should be amalgamated for valuation purposes and that they should be valued as land used for farming purposes under section 17 of the Act. The central issues were whether the lands were used for farming purposes as defined by the Act and whether the lands should be valued as one parcel.

The court examined the evidence and considered previous decisions of the Land Appeal Court. It concluded that the grazing enterprise conducted on the aggregation did not have a significant and substantial commercial purpose or character, as required by section 17(2) of the Act. Although Hedges intended to make a profit, the court found that there was insufficient evidence to demonstrate that the enterprise would be profitable. The court also considered whether the lands should be valued as one parcel, noting that the Chief Executive had discretion to direct otherwise under section 35(1)(b) of the Act. The court found that the Chief Executive failed to take into account relevant considerations in deciding that the parcels should be valued separately. It concluded that all parcels should have been included in one valuation and that the valuation should be determined under the single dwelling house concessional provisions of section 17.

The appeals were allowed, and the valuations of the respondent were set aside. The court ordered that the two parcels of land in Appeals V97-181 and Appeal V97-183 should be included in one valuation and that valuation determined at $100,000. The court also ordered that the four parcels of land in Appeals V98-13, AV97-182, AV97-185, and AV97-186 should be included in one valuation and that valuation determined at $140,000.