Libella Dion Pty Ltd v Chief Executive, Department of Natural Resources

Libella Dion Pty Ltd, a member of the Galli Group of companies, appealed against the valuation of its land located at Parkwood on the Gold Coast, which was assessed at $1,250,000 by the Chief Executive of the Department of Natural Resources. The appellant contended that the land should be valued as "farming" land, pursuant to s.17 of the Valuation of Land Act 1944, which would result in a valuation of $300,000. Alternatively, Libella Dion argued that the valuation of the land for its highest and best use should be reduced to $900,000. The primary issues before the court were whether the use of the subject land satisfied the definition of "farming" under s.17 of the Act and whether the valuation of $1,250,000 for the land's highest and best use was correct. The court found that the land was being used for horticulture and turf growing, which satisfied the definition of "farming". However, the court was not convinced that the enterprise carried out on the subject land had a significant and substantial commercial purpose or character, as required by s.17(2)(c) of the Act. The court held that the appellant had not discharged the onus of proof to show that the Chief Executive's valuation was wrong. Consequently, the appeal was dismissed and the valuation of $1,250,000 for the land's highest and best use was affirmed.