Review of Valuations Act Amendment Act of 1953 (2 Eliz Ii No. 2) (Qld)

182 LAND. Review of Valuations, Etc., Act. 2 E liz . II. No. 2, (6) By repealing subsection one of section sixteenand by inserting, in lieu of that repealed subsection, the following subsection, namely :— “ (1.) The Minister, with the approval of the Governor in Council, may by notification declare any Crown land that is exceptionally costly and difficult to develop open for Pastoral Development Lease. The Minister may in his discretion withdraw any land from being open for Pastoral Development Lease.”; and (c) By repealing subsection one of section 16 a and by inserting, in lieu of that repealed subsection, the following subsection, namely :— “ (1 .) The Minister, with the approval of the Governor in Council, may by notification declare any Crown land open for application as a Stud Holding. The Minister may in his discretion withdraw any land from being open as a Stud Holding.”. 2 N E l o i . z . 2. II. An Act to make Provision for giving Effect to the T he R eview op V aluations Report of the Board of Review constituted A ct A mendment under “The Review of Valuations Act of A ct op 1953. 1952,” and for that Purpose to Amend that Act in certain particulars. [A ssented to 2 nd S eptember , 1953.] Preamble. HEREAS the Board of Review constituted under W *“ The Review of Valuations Act of 1952,” reported in its report to the Secretary for Works and Housing tha it was unable, except in the cases particularly indicated and within the limits specified in that report, to comply with the provisions of subsection two of section three of that Act to such extent as to enable him to carry out effectively all the requirements of section four of that Act: A nd W hereas the result of the aforesaid inability of the said Board is to render that Act to some extent ineffective : A nd W hereas it is desirable to amend that Act to the extent necessary to give operation and effect to the aforesaid report of the said Board : * 1 Eliz. 2 No. 49.

1953. LAND. Review of Valuations, Etc., Act. 183 Be it therefore 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:— Valu 1 at . io T n h s is Ac A t c A t m m en a d y me b n e t A ci c t t ed of a1s95“ 3, T ” h a e nd Re s v h ie a w ll b o e f caSonhndosrttruticttlieon. read as one with *“ The Review of Valuations Act of 1952,” herein referred to as the Principal Act. The Principal Act and this Act may be collectively Collective cited as “ The Review of Valuations Acts, 1952 to 1953.” title. Act i 2 s . rSepuebasleecdtioanndt, wion olifeuseoctfiothnatforuerpeoafletdhesuPbrseincctiiopna,l Aofms.en4d. ments the following subsection is inserted, namely :— “ ( 2 .) That notice shall— (a) In respect of each and every Area the valuations respectively whereof were the subject of inquiry and report by the Board state— (i.) That any and every owner of land in the Area may object against the valuation ; and (ii.) That any owner desiring so to object must, within forty-two days after the date of the publication in the Gazette of the notice, post to or lodge with the Valuer-General an objection in writing against the Valuation, stating fully and in detail the grounds upon which he relies ; (b) In respect of the Area of the Shire of Fitzroy (the Board having reported the I existence of inequalities in value both as between different lands in that Area and as between different Areas by reason that some lands therein were valued on a beast area basis and others by direct comparison) state that any and every owner of land in that Area who considers that such an inequality exists in his valuation should object as aforesaid with a view to its correction ; < * 1 Eliz. 2 No. 49.

184 LAND. Review of Valuations, Etc., Act. 2 E liz . II. No. 2, (c) In respect of the Area of the Shire of Maroochy (the Board having reported in respect of lands at Buderim the following considerations namely :— (i.) That too much weight was given to the factor of residential influence and the consideration was imported into the valuation of farming lands used solely as such; (ii.) That the valuer over-estimated in some cases the availability of water ; and (iii.) That no proper allowance was made in some cases for the invisible improvements represented by the removal of stones) state that any and every owner of land at Buderim who considers that his valuation was affected by any or all of those considerations should object as aforesaid with a view to its correction ; ( d ) In respect of the Shire of Moreton state that the following valuations have been substituted by *“ The Review of Valuations Acts, 1952 to 1953,” for the valuations respectively of all coal mining lands in that Area which were proclaimed as having come into force on the thirtieth day of June, one thousand nine hundred and fifty-two, namely :— (i.) In any and every case where the Valuer- General in the purported exercise of his powers under section eighteen of f“ The Valuation of Land Acts, 1944 to 1951,” has amended, as respects any such land, the valuation thereof proclaimed in force on the thirtieth day of June, one thousand nine hundred and fifty-two, that amended valuation as notified to the owner on or about the thirtieth day of June, one thousand nine hundred and fifty-three; and (ii.) In any and every case where, as respects any such land, a separate valuation was not proclaimed in force on the thirtieth * I Eliz. 2 No. 49 and amending Act. f 8 Gr. 6 No. 3 and amending Acts.

LAND. 1953. Review of Valuations, Etc., Act. day of June, one thousand nine hundred and fifty-two, the valuation of that land made by the Valuer-General subsequent to that lastmentioned date and notified to the owner on or about the thirtieth day of June, one thousand nine hundred and fifty-three, and further state that any and every owner who is dissatisfied with the amended valuation or separate valuation should object against it as aforesaid; (e) In respect of the Area of the City of Brisbane state— (i.) In terms sufficient in the opinion of the Secretary for Works and Housing to give public information thereof, the amendments of the valuation of that Area made by the Board; (ii.) That the aforesaid right of objection extends in respect of any and every valuation so amended; and (iii.) That— (A) The Board having reported that anomalies calling for consideration and correction exist in the relativity betweeij values in certain low-lying areas subject to flooding adjacent to Norman Creek, South Brisbane (namely Worthington Street, Hampton Street, Swcird Street, Lotus Street, and the neighbourhood) and having further reported the possibility that this factor (namely subjectivity to flooding) was not sufficiently considered in other cases; (B) The Board having reported complaints against certain valuations in the Holland Park and Greenslopes areas in the Valuation District of Stephens to be well founded, and being of opinion that the valuations so complained against should be reviewed with a view to arriving at proper values and as a consequence proper relativity; 185

186 LAND. Review of Valuations, Etc., Act. 2 E liz . II. No. 2, (C) The Board having reported the existence in the neighbourhood of Swann Road, Taringa, of what appear to he anomalies arising from lack of co-operation between valuers near boundaries, and having recommended both a review of valuations in that area accordingly and the rectification of like inequities, if any, existing elsewhere; (D) The Board having reported the admission to it of errors in valuing in particular cases, namely— Valuation District of the City of Brisbane, Bowen Hills ; Valuation District of Sandgate, Clayton Estate; Valuation District of Stephens, Taunton Street, Annerley; Valuation District of Toombul, Reeve Street; and having referred to the probability of errors other than those specifically referred to by it having been made inadvertently and having recommended that valuations in the cases of error specified by it and in any like cases be reconsidered; (E) The Board having reported that, in the case of values in Cavendish Road near Halstead Street and in the latter street respectively, it is of opinion that those values are disproportionate and that from the fact of such disproportion a principle emerges, namely, the amenities of a good road frontage should not be given undue weight in valuing, and having recommended that in this and any similar case the valuations concerned should be amended on objection ; (F) In respect of that part of the Area of the City of Brisbane referred to in its report as the Inner City Area, the Board

LAND. 1953. Review of Valuations, Etc., Act. having recommended that the question of the enhancement in value due to corner influence should be referred back to the Valuer-General for reconsideration and adjustment in accordance with the Board’s findings, namely, no real evidence offered to it based on sales in the Inner City Area on the enhancement of the value of a corner site over a similar inside block, variations in the actual application of such enhanced values in different localities (and sometimes in the same locality), and the application of corner influence to the whole dominant frontage irrespective of its length; (G) The Board having reported itself to be of opinion that the valuation of lands in residential areas contiguous to industrial areas may have been influenced by sales of industrial sites, that this type of land, besides having little or no industrial value, is, in fact, a residential area in which values are more likely to be depressed rather than enhanced by their proximity to industrial areas, and having set out in its report as an example of such Arthur Street, The Valley, where the same value of fifteen pounds per foot was applied to each side of that street, the one side of that street being zoned as industrial and the other as residential, and having further reported that as a value of fifteen pounds a foot for residential purposes has only been applied to very good parcels of lands in very good residential areas, in the case of that example it is of the opinion that the valuation is inequitable and in this, and any other like cases, should be adjusted, any and every owner of land in the Area of the City of Brisbane who considers that his valuation was inequitable or otherwise affected by reason of any of the aforesaid considerations should object as aforesaid with a view to its correction. 187

188 LAND. Review of Valuations, Etc., Act. 2 E liz . II. No. 2, Ranedpenaelwofs. 5 and, 3 in . lSieeuctioofnthfaivt erepoefaltehdesePcrtiionnci,ptahle Afoclltowisingrespeecatlieodn is inserted, namely :— Force of “ [5.] (I.) In this section and, if and where appearing valuations. elsewhere in this Act,— “ Proclaimed day ”—means the thirtieth day of June, one thousand nine hundred and fifty-two ; and “ Coal mining land ” means any land comprised in a coal mining lease under *“ The Coal Mining Acts, 1925 to 1952,” or any land comprised in an application for such a lease. (2,) Subject to alteration upon objection or appeal or upon review by the Valuer-General as provided by this Act, or to alteration as provided by subsection two of section thirteen of f“ The Valuation of Land Acts, 1944 to 1951,” or pursuant to an objection or appeal under that lastmentioned Act determined before the eleventh day of December, one thousand nine hundred and fifty-two— (a) The Valuation as amended by the Board of the Area of the City of Brisbane (being the valuation in respect of that Area which was proclaimed as having come into force on the proclaimed day as so amended) shall be, and be deemed to have always been, the valuation of that Area as on and from the proclaimed day and thereafter until a fresh valuation in respect of that Area shall be duly made; (b ) The valuations respectively of the Areas of the Shires of Caboolture, Calliope, Eidsvold, Fitzroy, Gayndah, Kingaroy, Maroochy, and Pine (being the valuations respectively in respect of those Areas which were proclaimed as having come into force on the proclaimed day) shall be, and be deemed to have always been, the valuations respectively of those Areas as on and from the proclaimed day and thereafter until a fresh valuation in respect of the Area in question shall be duly made ; * 16 G. 5 No. 30 and amending Acts, f 8 G. 6 No. 3 and amending Acts.

LAND. 189 1958. Review of Valuations, Etc., Act. (c) Except in respect of coal mining lands in the Area of the Shire of Moreton, the valuation of that Area (being the valuation in respect of that Area which was proclaimed as having come into force on the proclaimed day) shall be, and be deemed to have always been, the valuation of that Area as on and from the proclaimed day and thereafter until a fresh valuation in respect of that Area shall be duly made; and (d) The valuations respectively of all coal mining lands in the Shire of Moreton shall be, and be deemed to have always been, as on and from the proclaimed day and thereafter until a fresh valuation of that Area shall be duly made— (i.) In any and every case where the Valuer- General, in the purported exercise of his powers under section eighteen of *“ The Valuation of Land Acts, 1944 to 1951,” has amended, as respects any such land, the valuation thereof proclaimed in force on the proclaimed day, that amended valuation as notified to the owner on or about the thirtieth day of June, one thousand nine hundred and fifty-three ; and (ii.) In any and every case where, as respects any such land, a separate valuation was not proclaimed in force on the proclaimed day, the valuation of that land made by the Valuer-General subsequent to that lastmentioned date and notified to the owner on or about the thirtieth day of June, one thousand nine hundred and fifty-three. 4-. The following section is inserted after section New s. 5 a five of the Principal Act, namely : — inserted. “ [5 a .] (7.) Subject to this section, the Valuer- Valuer- General may review the valuations respectively which 10 were proclaimed as having come into force on the thirtieth certain day of June, one thousand nine hundred and fifty-two,valuatI0ns- in respect of the Areas of the City of Brisbane and the Shire of Fitzroy. * 8 G. 6 No. 3 and amending Acts.

190 LAND. Review of Valuations, Etc., Act. 2 E liz . II. No. 2, (2.) The Valuer-General may, upon such review, alter, as he deems necessary to make fair and equitable, the aforesaid valuation in respect of the Area of the City of Brisbane, as respects any of the following lands, that is to say :— (a) Those lands in certain low-lying areas subject to flooding adjacent to Norman Creek, South Brisbane (namely Worthington Street, Hampton Street, Sword Street, Lotus Street and the neighbourhood thereof) in respect whereof the Board reported the existence of anomalies between values calling for consideration and correction; (b) Those lands in the Holland Park and Greenslopes areas the valuations whereof in the opinion of the Board should be reviewed with a view to arriving at proper values and as a consequence proper relativity ; (c) Those lands in the neighbourhood of Swann Road, Taringa, in respect whereof the Board reported what appear to be anomalies arising from lack of co-operation between valuers near boundaries of Valuation Districts ; (d) Those lands in respect whereof errors in valuing were admitted to the Board by the Valuer-General; (e) Those lands in that part of the Area of the City of Brisbane referred to by the Board in its report as the Inner City Area in respect whereof the Board recommended that the question of the enhancement in value due to corner influence should be referred back to the Valuer-General for reconsideration and adjustment in accordance with the Board’s findings; (/) Those lands in residential areas contiguous to industrial areas in respect whereof in the opinion of the Board the valuation may have heen influenced by sales of industrial sites; and (g) Any other land in respect whereof in the opinion of the Valuer-General the valuation is so related to that of any land hereinbefore in this subsection specified that the maintenance of proper and relative values as between those lands requires the alteration.

LAND. 191 1953. Review of Valuations, Etc., Act. (3.) The Valuer-General may, upon such review, as respects any lands in the Area of the Shire of Fitzroy, alter the aforesaid valuation in respect of that Area to the extent he deems necessary to rectify inequalities in value as existing between those lands in that Area which were valued on a beast area basis and other lands therein which were valued by direct comparison. (4.) An owner of land the valuation whereof has been altered under this subsection shall have no right of objection or appeal against that altered valuation except in the case of such an owner who made the objection specified in the notice under section four of this Act within the period of forty-two days after the publication in the Gazette of that notice ; it being hereby declared that every owner making such an objection may continue the same and, if dissatisfied with the decision of the Valuer-General thereon, appeal as if he had made the objection against the altered valuation. (5.) Notice of every valuation altered under this section shall be given to the owner in the prescribed form : Provided that such notice shall not state that the owner may object against the valuation but, in lieu of that statement shall state that if the owner has made the objection specified in the notice published in the Gazette under section four of this Act within the period of forty-two days after the publication in the Gazette of that notice, he may continue that objection as if he had made it against the valuation as altered.”5 5. Section six of the Principal Act is amended— Amendments . . r of s. 6. (a) By inserting therein after the words “ amended by the Board ” the words “ or altered by the Valuer- General under section 5 a of this Act ” ; and ( b ) By inserting therein, after the words “ amendments made by the Board ”, the words “ or, as the case may be, alterations as aforesaid made by the Valuer-General ”. (c) By adding thereto the following paragraph, namely “ In respect of the valuation of the Area of the Shire of Moreton, the valuation roll and copies thereof shall be altered so as to make all particulars therein recorded in respect of coal mining lands in that Area conform to the amended valuations and separate valuations of those

192 LAND. Review of Valuations, Etc., Act. 2 E liz . II. No. 2, lands specified in paragraph ( d ) of subsection two of section five of this Act, and the Valuer-General, the Commissioner of Land Tax, and the Local Authority for that Area shall observe the requirements of this paragraph of this section.” Repeal of 6. Section seven of the Principal Act is repealed and, and new s. in lieu of that repealed section, the following section is inserted, namely :— Objections “ [7’.] (2.) Any owner of land in the Area of the City and appeals. of Brisbane (including any land in that Area the valuation whereof has been amended by the Board) or in the Area of any Shire who, as respects his land, is dissatisfied with the valuation in respect of the Area in which his land is situated which was proclaimed as having come into force on the thirtieth day of June, one thousand nine hundred and fifty-two (or, as respects the Area of the City of Brisbane, the valuation of his land as amended by the Board), and every owner of coal mining land in the Area of the Shire of Moreton who, as respects his coal mining land, is dissatisfied with the amended valuation or separate valuation thereof specified in paragraph (d) of subsection two of section five of this Act,— (a) May object against that valuation by posting to or lodging with the Valuer-General an objection in writing within forty-two days after the date of the publication in the Gazette of the notice specified in section four of this Act; and (b) If further dissatisfied with the decision of the Valuer-General upon his objection, appeal against that decision. (2.) Every such owner shall in his notice of objection state fully the grounds on which he relies : Provided that in every case of such an objection relating to land the valuation as aforesaid whereof the Board has reported should be corrected or reviewed upon any ground or for any consideration, the Valuer-General shall take into account and give effect as he deems just to that ground or consideration notwithstanding that the same is not stated in the notice of objection. (3.) Except that any and every owner of land desirous of so doing shall object as aforesaid within forty-two days after the date of the publication in the

LAND. 193 1953. Review of Valuations, Etc., Act. Gazette of the notice specified in section four of this Act, the provisions of Part VI. of *“ The Valuation of Land Acts, 1944 to 1951,” and of any rules of court or Regulations thereunder relating to objections and appeals, shall, with and subject to all necessary adaptations thereof, apply as if the objection or appeal respectively were an objection duly made by the owner concerned or, as the case may be, an appeal against the decision of the Valuer-General made upon due objection by the owner concerned.” 7. Section eight of the Principal Act is repealed 8 and, in lieu of that repealed section, the following section an new s' is inserted, namely :— “[5.] ( 1 .) All objections and appeals pending onp®?dil^ the tenth day of December, one thousand nine hundred andappeais. and fifty-two, against any valuation proclaimed as having come into force on the thirtieth day of June, one thousand nine hundred and fifty-two, shall lapse.” 8* Section nine of the Principal Act is repealed and, in lieu of that repealed section, the following section 8 "’ is inserted, namely :— “ [9.] ( 1 .) If consequent On— Savings. (a) The amendment of any valuation made by the Board; ( b ) The alteration of any valuation made by the Valuer-General under section 5 a of this Act; or ' (c) In the case of any coal mining land in the Area of the Shire of Moreton, the making in respect thereof by the Valuer-General of the amended valuation or separate valuation specified in paragraph ( d ) of subsection two of section five of this Act, any owner of land has overpaid rates or land tax, or both rates and land tax, then the amount of such overpayment shall be set off against the amount of rates or, as the case may be, land tax payable in respect of the land in question for the year commenced on the first day of July, one thousand nine hundred and fifty-three or, if ascertained later than the due date for payment of rates or, as the case may be, land tax levied in respect of that year, refunded. * 8 G. 6 No. 3 and amending Acts. G

194 LAND. Review of Valuations, Etc., Act. 2 E liz . II. No. 2, 1953. (2.) Except as hereinbefore provided in subsection one of this section, neither the provisions of this Act, nor any amendment of any valuation made by the Board, nor any alteration of a valuation made by the Valuer- General under section 5 a of this Act, shall affect or prejudice howsoever any rates or land tax levied in respect of the land in question upon the basis of the valuation thereof which was proclaimed as having come into force as from the thirtieth day of June, one thousand nine hundred and fifty-two. (3.) Subject as hereinbefore provided in subsection one of this section, any and every owner of coal mining land in the Area of the Shire of Moreton shall be, and it is hereby declared always was, liable for the payment ofrates and land tax in respect of that land upon the basis of the amended or, as the case may be, separate valuation thereof specified in paragraph ( d ) of subsection two of section five of this Act. (4.) The Local Authority for the Area of the Shire of Moreton and the Commissioner of Land Tax respectively may, for the purpose of levying and recovering any rates or land tax payable upon the basis of the aforesaid amended valuation or, as the case may be, separate valuation, and unpaid in respect of any coal mining land in that area take and do all such steps and things as that Local Authority or the said Commissioner is respectively empowered to do and take under *“ The Local Government Acts, 1936 to 1951,” or t“ The Land Tax Acts, 1915 to 1952,” in respect of the levy and recovery of rates or land tax : Provided that in the case of an owner of any such coal mining land the valuation whereof has been amended as aforesaid who has paid any rates or land tax upon the basis of the valuation in respect of the land in question which was proclaimed as having come into force as from the thirtieth day of June, one thousand nine hundred and fifty-two, so much of that payment as is equal to the amount of rates or, as the case may be, land tax payable upon the basis of the said amended valuation shall be deemed to have been paid in satisfaction of that lastmentioned amount and the excess shall be dealt with as prescribed by subsection one of this section.” * 1 G. 6 No. 1 and amending Acts, f 6 G. 5 No. 34 and amending Acts.