Kosik v Chief Executive, Department of Natural Resources

The case of Kosik v Chief Executive, Department of Natural Resources involves an appeal against the determination of the unimproved value of a 48.36 hectare parcel of land, Lot 313 on Plan W312356, Parish of Boyd. The appellants, B and RM Kosik, contend that the determined unimproved value of $137,500 is excessive and should be reduced to $58,500. The land was valued by the Chief Executive as a large rural residential homesite. The appellants argue that the land is used exclusively for primary production and should benefit from concessional valuation under the Valuation of Land Act 1944. They also argue that the land has no legal access and that the valuation should only use Consumer Price Index rates. The Land Court was required to decide whether the land should be valued as farming land under s.17(1) of the Valuation of Land Act 1944, or as a rural residential homesite.

The court considered the evidence presented by the parties and found that the appellants' grazing activities did not have a significant and substantial commercial purpose or character, and were not engaged in for the purpose of profit on a continuous or repetitive basis. The court found that the Whackett cases, which the appellants relied on, were not applicable as the Whackett lands did not qualify for concessional valuation either. The court held that the land should be valued as a rural homesite and affirmed the Chief Executive's valuation of $137,500. The appeal was dismissed.

This decision highlights the importance of carrying out sufficient research into comparable cases and the need for clear and compelling evidence to support an appeal against a land valuation determination. The court's decision also underscores the importance of carrying out farming activities with a significant and substantial commercial purpose or character to qualify for concessional valuation under the Valuation of Land Act 1944.