Martin v Department of Natural Resources and Water

This case involved an appeal by Andrew L Martin, the owner of a grazing property known as "Toolmaree", against the unimproved value applied to his land by the Chief Executive, Department of Natural Resources and Water (the Department). The appeal was against the valuation of $2,200,000, or $215/ha, applied to the property as at 1 October 2005. The appellant contended that the unimproved value was excessive because of the failure by the Department to take into account and make proper allowance for various matters, or to apply the correct principles of valuation. The appeal was heard following the determination of selected cases, "Ravensbourne" in the Shire of Blackall and "Minnie Downs" in the Shire of Tambo. The Court was required to decide whether the selected case, "Minnie Downs", was an appropriate comparison for the open downs properties, and whether the Department had applied the correct principles of valuation in arriving at the unimproved value of "Toolmaree". The Court considered the evidence given by the Chairman of the Tambo Valuation Consultative Group, Mr CH Turnbull, and the valuer for the Department, Mr PJ Haydon. The Court found that although "Minnie Downs" was not a perfect comparison, it was the most appropriate comparison for the open downs properties in the north of the Tambo Shire. The Court accepted that the appellants preferred to relate the valuations of their properties to "Uanda", which they considered to be the best property in the area. However, the evidence of Mr Haydon was that "Uanda" was valued by reference to "Minnie Downs". The Court concluded that Mr Haydon adopted the most appropriate comparison with "Minnie Downs" and that the evidence supported his valuation. The appeal was dismissed and the unimproved value of "Toolmaree" was affirmed at Two Million, Two Hundred Thousand Dollars ($2,200,000).