Review of Valuations Act of 1952 (1 Eliz Ii No. 49) (Qld)

1 E liz . II. No. 49, 1952 LAND. Review of Valuations Act. 279 An Act to Provide for a Review of Certain Valuations. [A ssented to 11 th D ecember , 1952.] NO. 49. T he R eview of V aluations A ct of 1952. E it enacted by the Queen’s Most Excellent Majesty, B by and with the advice and consent of the Legis­ lative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:— 1. (1.) This Act may be cited as “ The -Review short title. of Valuations Act of 1952.” (2.) To the extent necessary to give full operation and effect hereto this Act shall be read as one with *“ The Valuation of Land Acts, 1944 to 1951,” f“ The Local Government Acts, 1936 to 1951,” and $“ The City of Brisbane Acts, 1924 to 1952.” 2. (1.) The Governor in Council is hereby Board of authorised to appoint such one or more persons as heReyiew- thinks fit to constitute a Board of Review (hereinafter in this Act called “ the Board”). (2.) If two or more persons are so appointed to constitute the Board, the Governor in Council shall designate one of them to be the chairman thereof. (3.) If at any time for any reason any person appointed to the Board (including the chairman thereof) is unable to act or to continue to act as a member thereof, then, in room of that person, the Governor in Council may appoint to the Board another person. Such appointee may in the case of the chairman be another member in which event the Governor in Council may appoint an additional person in the room of the member appointed to chair the Board. (4.) Ownership of or any interest held by a person in land the subject of a valuation to which this Act applies shall not disqualify or bar that owner or person from being appointed or acting as a member of the Board. * 8 G. 6 No. 3 and amending Acts, f 1 G. 6 No. 1 and amending Acts. J 15 G. 5 No. 32 and amending Acts.

280 LAND. Review of Valuations Act. 1 E liz . II. No. 49, (5.) It is hereby declared that *“ The Commissions of Inquiry Act of 1950,” shall apply for the purposes of the inquiry prescribed by this Act to be made by the Board and that for the purpose of so applying that Act references therein to a “ Commission ” and to the “ chairman ” shall be deemed to refer to the Board and the chairman thereof respectively : Provided that if the Board is constituted by a sole member, the term the “ chairman ” in that lastmentioned Act shall be deemed to refer to him : Provided further that every person appearing before the Board shall be entitled to be represented by counsel, solicitor or agent. Duty of the 3. (1.) The Board shall make full and careful Board. inquiry into whether or not the respective valuations in respect of the Area of the City of Brisbane and of the Areas of other Local Authorities which were proclaimed as having come into force on the thirtieth day of June, one thousand nine hundred and fifty-two, were at that date fair and equitable for the purposes of The Valuation of Land Acts, 1944 to 1951,” and, if not, which of those valuations were not so fair and equitable and in what respects. (2.) In every respect in which it finds any of the aforesaid valuations to be not fair and equitable the Board shall amend that valuation to the extent necessary in the opinion of the Board to make it fair and equitable as at the thirtieth day of June, one thousand nine hundred and fifty-two. Notification 4. (1.) Upon completing its inquiry and irnes G pe a c z t e i t n te g amendments, if any, to the aforesaid valuations the report by Board shall make its report to the Secretary for Board, Works and Housing who thereupon shall cause to be published in the Gazette a notice. (2.) That notice shall— (a) In respect of each and every Area wherefor the aforesaid valuation has been found by the Board, to be fair and equitable state that fact and that any owner of land in that Area may, on or * 15 G. 6 No. 2. t 8 G. 6 No. 3 and amending Acts.

1952. LAND. Review of Valuations Act. 281 before the date specified in that notice, appeal to the Land Court, or (where the valuation has been fixed at an amount of one thousand pounds or less) at his election to a Valuation Court; or ( b ) In respect of each and every Area wherefor the Board, having found the -aforesaid valuation to be not fair and equitable, has amended the same, state— (i.) That fact; (ii.) The amendments to the valuation made by the Board, which amendments may be expressed in such terms as are in the opinion of the Secretary for Works and Housing sufficient to give public information thereof; and (iii.) That any owner of land in that Area may on or before the date specified in that notice appeal to the Land Court or (where the valuation has been fixed at an amount of one thousand pounds or less) at his election to a valuation Court. (3.) In addition to publication in the Gazette, so much of the aforesaid notice as relates to a particular Area shall also be published at least once in at least one newspaper circulating in that Area. 5. Subject to appeal as provided in this Act—Force of (а) All valuations found by the Board to bevaluatl0ns- fair and equitable shall be and be deemed to have always been the valuations of the respective Areas concerned as on and from the thirtieth day of June, one thousand nine hundred and fifty-two, and subject to *“ The Valuation of Land Acts, 1944 to 1951,” thereafter until a fresh valuation in respect of the Area in question shall be duly made; and (б) All valuations amended by the Board (being such of the aforesaid valuations as having been found by the Board to *8G. 6 No. 3 and amending Acts.

'282 LAND. Review of Valuations Act. 1 E liz . II. No. 49, be not fair and equitable have been amended by it) shall as so amended be and be deemed to have always been the valuations of the respective Areas concerned on and from the thirtieth day of June, one thousand nine hundred and fifty-two, and subject to *“ The Valuation of Land Acts, 1944 to 1951,” thereafter until a fresh valuation in respect of the Area in question shall be duly made. Amend­ ments of valuation rolls. 6. In respect of any valuation aforesaid amended by the Board, the relevant valuation roll and copies thereof shall be altered so as to make all particulars therein recorded conform to the amendments made by the Board, and the Valuer-General, the Commissioner of Land Tax and any Local Authority concerned shall observe the requirements of this section. Appeals. 7. Upon the publication in the Gazette of the notice specified in section four hereof, any owner who as respects his land is dissatisfied with the valuation to which that notice relates may, on or before the date specified in that notice, appeal to the Land Court or (where the valuation in question is one thousand pounds or less) at his election to a Valuation Court. Except that any and every owner desirous of so doing shall so appeal on or before the date specified in the relevant notice, the provisions of *“ The Valuation of Land Acts, 1944 to 1951,” shall, with and subject to all necessary adaptations thereof, apply as if the appeal were an appeal against the decision of the Valuer-General made upon due objection by the owner concerned. Pending appeals and objections. 8. (1.) All appeals pending immediately before the passing of this Act against any valuation proclaimed as having come into force on the thirtieth day of June, one thousand nine hundred and fifty-two, shall be and are hereby suspended on and from the date of the passing of this Act and thereafter until the date of the publication in the Gazette of the notice specified in section four hereof. * 8 G. 6 No. 3 and amending Acts.

1952. LAND. Review of Valuations Act. 283 (2.) Upon the publication in the Gazette of the notice specified in section four hereof, all appeals pending immediately before the passing of this Act against any valuation to which that notice relates may be continued : Provided that, if the valuation the subject of the appeal has been amended by the Board, the appeal shall be deemed to have been made against that amended valuation : Provided further that the appellant may within the time for appealing specified in the relevant notice withdraw the appeal so continued and substitute a fresh appeal therefor. (3.) All objections pending immediately before the passing of this Act against any valuation proclaimed as having come into force on the thirtieth day of June, one thousand nine hundred and fifty-two, shall lapse: Provided that this subsection shall be construed so as not to affect or prejudice howsoever the right of appeal conferred upon any owner of land by section seven of this Act. 9. If, consequent on the amendment of any Savings, valuation made by the Board, any owner of land has overpaid rates or land tax, or both of them, then the amount of such overpayment shall be set off against I the amount of rates or, as the case may be, land tax payable in respect of the land in question for the year to commence on the first day of July, one thousand nine hundred and fifty-three : Provided that, except as hereinbefore provided in this section, neither the provisions of this Act nor any amendment of any valuation made by the Board shall affect or prejudice howsoever any rates or land tax levied in respect of the year commenced on the first day of July, one thousand nine hundred and fifty-two.