Newson v Chief Executive, Department of Natural Resources

Ian A and Karen S Newson, the appellants, have appealed against the annual valuation of their property at Hivesville, which was determined by the respondent, Chief Executive of the Department of Natural Resources, at $47,000. The appellants contend that the unimproved value of the subject land should be $27,760. The primary legal issues the court had to decide were the nature of the land, relativity, comparison of sales, and changes in the market for grazing lands.

The court concluded that while the parties agreed on the general nature of the land, the respondent had adequately allowed for its disabilities. The court preferred the method of determining the actual areas of each land type and estimating the value for each type of country at the market rate for that type, over the method of applying an overall average rate for each parcel. The court found that the respondent's sales supported the valuation of the subject land at $169/ha. The court also determined that the perceived increase in the unimproved value had been growing since at least 1995.

In conclusion, the court dismissed the appeal and affirmed the unimproved value of the subject land as determined by the Chief Executive in the sum of $47,000. The court found that the appellants had not proven their case, and the onus to prove the appeal rested upon the appellants under s.45(4) of the Act.