Marinucci v The Valuer-General

[1991] QLC 3

[1991] QLC 3

 

  LAND COURT,

BRISBANE.

7th March, 1991.

Re:     An appeal under Section 44(11) of the
  City of Brisbane Act of 1924 (as amended)
  against the categorization of a property for
  differential rating purposes.  (VC90-562)

A. and C. Marinucci
  v.
  The Valuer-General

D E C I S I O N

The appellants reside in a single unit dwelling at 43 Kildara Street, Carina Heights on land described as Lot 47 on RP 153897, Parish of Bulimba.  As at 31st March, 1989, the Valuer-General assessed the unimproved value of the land in the sum of $94,000.  It appears that after receiving a rate notice from the Brisbane City Council, issued on 24th July, 1990, an objection was lodged with the Valuer-General, but on the basis of the land being categorised "A2".  The "A2" category provides for land used, inter alia, for single unit dwelling where the unimproved value of the land last determined by the Valuer-General exceeds $50,000 but does not exceed $100,000.  The Valuer-General disallowed the objection and this appeal is against that determination.
           When the appeal came before the Court, it was quite clear that the appellants' intention was to dispute the quantum of the valuation, their opinion being that the valuation should be $47,000, which would then place the land in category "A1" (where the unimproved value does not exceed $50,000).
           It appears that an objection was also made against the actual quantum of the valuation and also disallowed, but no appeal was lodged against that determination.

During the course of submissions it was revealed that the valuation as at 31st March, 1990 has increased to $132,000 and no objection was made against that valuation.  Mr Marinucci quite obviously was unaware of the latest valuation.
           This appeal must fail because the category of "A2" on an unimproved value of $94,000, with the land use being for single unit dwelling, is the appropriate category in terms of the differential rating policy of the Brisbane City Council.
Should the appellants wish, in the future, to contest the quantum of an assessment of unimproved value, rather than the categorisation, then they should inform themselves of the procedure required under the relevant legislation, the Valuation of Land Act of 1944 (as amended).

Member of the Land Court.