Local Government (Rateable Value Adjustment) Act of 1981 (Qld)

282 (Qttl'Pits.littt^ ANNO TRICESIMO ELIZABETHAE SECUNDAE - REGINAE No. 41 of 1981 An Act relating to the rateable value of rateable lands for the purpose of making and levying of rates thereon by Local Authorities and for other purposes [ASSENTED TO 20TH MAY, 1981 ]

Local Government ( Rateable Value Adjustment) Act 1981, No. 41 283 BE IT ENACTED by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:- 1. Short title . This Act may be cited as the Local Government (Rateable Value Adjustment) Act of 1981. 2. Application of Act. (1) The Governor in Council may, on his own motion or on the application of a Local Authority to the Minister in respect of its Area, by Order in Council declare that, on and from a date being the 1st July in any year as specified therein- (a) the provisions of this Act shall apply to and in respect of the Area of a Local Authority; or (b) the provisions of this Act shall cease to apply to and in respect of such Area. (2) The date of such declaration may be the date so specified or a date prior to or subsequent to such specified date. 3. Interpretation . (1) In this Act, unless the context otherwise indicates or requires, the following terms have the meanings respectively assigned to them, that is to say.- Area "-The Area of any Local Authority constituted under the Local Government Act 1936-1981 (or any Act amending or in substitution therefor): In relation to Brisbane City Council the term means the Area of the City of Brisbane constituted pursuant to the City of Brisbane Act1924-1980 (or any Act amending or in substitution therefor); " Complete valuation of the Area "-In relation to the Area of any Local Authority or the City of Brisbane, a valuation made by the Valuer-General of the unimproved value of all lands in the Area; " Former unimproved value "-In relation to any land the valuation of such land which was the rateable value thereof prior to the fresh unimproved value by way of complete valuation of the Area taking effect; " Fresh unimproved value "-In relation to rateable land, the valuation of such land which last took effect- (a) by a complete valuation of the Area; or (b) by an interim valuation; " Interim valuation "-In relation to any land the valuation of such land so altered or made by the Valuer-General, pursuant to subsections (2), (3) or (4) of Section 13 of the Valuation ofLand Act1944-1980 subsequent to the date of effect of the fresh unimproved value made by way of complete valuation of the Area;

284 Local Government (Rateable Value Adjustment) Act 1981, No. 41 " Local Authority "-A Local Authority constituted under the Local Government Act 1936-1981 (or any Act amending or in substitution therefor): the term includes Brisbane City Council constituted pursuant to the City of Brisbane Act1924-1980 (or any Act amending or in substitution therefor); "Minister "-The Minister for Local Government, Main Roads and Police or other Minister of the Crown who, at the material time, is charged with the administration of this Act and includes a Minister of the Crown who is temporarily performing the duties of Minister; " Rateable land "-Land which is rateable for the purposes of the Local Government Act 1936-1981 or, in the case of land in the City of Brisbane, the City of Brisbane Act1924-1980: " Rateable value "-In relation to rateable land, the value which is the rateable value thereof for the purpose of the making and levying by the Local Authority of rates thereon under the Local Government Act 1936-1981 or, in the case of land in the City of Brisbane, the value which is the unimproved value thereof for the purpose of the making and levying by Brisbane City Council of rates thereon under the City ofBrisbane Act1924-1980. (2) Any reference in this Act to a valuation made by the Valuer- General (whether a valuation made in respect of a complete valuation of the Area or otherwise) which has been duly objected to under Part VI of the Valuation of Land Act1944-1980, shall be deemed to be a reference to that valuation according to the decision of the Valuer- General upon the objection or, if there was an appeal against the decision of the Valuer-General upon the objection, accoFding to the final determination of such appeal. 4. Adjusted rateable value of rateable land. (1) Where this Act is declared by the Governor in Council pursuant to Section 2 to apply to a Local Authority Area then notwithstanding any provision of the Valuationof Land Act1944-1980, the Local Government Act 1936-1981 or the Cityof Brisbane Act1924-1980, the rateable value of rateable land within that Local Authority Area during such period as this Act shall continue to apply to such Area, shall be as prescribed by Section 5 and the rateable value so determined shall be termed the " adjusted rateable value (2) Rates levied by the Local Authority, during such period as this Act shall apply to the Area of that Local Authority, shall be levied on the adjusted rateable value of rateable land as determined pursuant to this Act. 5. Adjusted rateable value formula . The adjusted rateable value of rateable land within a Local Authority Area shall be determined by the application of the following formula:- (a) Where there is a former unimproved value of such land:- (i) if the fresh unimproved value does not exceed the former unimproved value, the fresh unimproved value shall be the adjusted rateable value; or

Local Government (Rateable Vahie Adjustment) Act 1981, No. 41 285 (ii) if the fresh unimproved value exceeds the former unimproved value the adjusted rateable value shall be the former unimproved value plus one half of the excess of the fresh unimproved value over the former unimproved value; or (b) Subject to section 6, where there is not a former unimproved value of such land, the adjusted rateable value shall be seventy per centum of the amount of the fresh unimproved value. 6. Former unimproved value. (1) In this Section- (a) the expression " presently rateable land " means a parcel of land which is rateable as such; (b) the expression " originally rateable land " means, in relation to any presently rateable land, the parcel of land rateable as such in which the whole or any part of the presently rateable land was comprised immediately before the presently rateable land became rateable as a separate parcel. (2) Where solely by reason of subdivision, sale, conveyance, transfer, partition or other like cause, there is not a former unimproved value of any presently rateable land, the former unimproved value of the presently rateable land shall be the amount or aggregate of the amounts of the former unimproved values of the originally rateable land or originally rateable lands wholly or partly comprised in the presently rateable land. For the purposes of this subsection the former unimproved value of any originally rateable land or originally rateable lands partly comprised in any presently rateable land shall be a sum calculated as follows, that is to say: (a) Where part of one parcel only of originally rateable land is comprised in the presently rateable land- Area of the part of the originally rateable land comprised in the Former unimproved value presently rateable land x of the originally rateable -- land; and Area of the originally rateable land - ' (b) Where parts of two or more parcels of originally rateable lands are comprised in the presently rateable land- Total area of parts of originally rateable lands comprised in pre- sently rateable land -- ---- Total area of originally rateable lands Total of the former unimproved values of the originally rateable lands. 7. Rates , etc. payable upon rateable land under other Acts. (I) This Section does not apply to the Land Tax Act1915-1979.

286 Local Government (Rateable Value Adjustment) Act 1981, No. 41 (2) Where any rate, charge, assessment or precept whatsoever is prescribed by a provision of any Act to be made, levied, assessed, determined or otherwise calculated on or by reference to the rateable value or unimproved value of land, then, notwithstanding any provision of such Act or of the Valuation of` Land Act 1944-1980, the adjusted rateable value of land as determined in accordance with this Act shall be deemed to be the rateable value or, as the case may be, the unimproved value of such land for the purpose of the making, levying, assessing, determining or otherwise calculating the amount of such rate, charge, assessment or precept.