ROBERTSON and VALUER GENERAL

The matter between Robertson and the Valuer General was heard by Senior Member David Parry and Senior Sessional Member David Liggins in the Valuation Review Board. The dispute centred on the valuation of certain land parcels in Perth's Metropolitan Region, used for grazing, which were part of adjoining lots under common ownership. The critical issue was the unimproved value of these lots, specifically whether they should be assessed individually or as part of a single group. The applicants argued for a lower valuation based on a single group value, while the Valuer General maintained that individual valuations were appropriate.

The court was tasked with determining the appropriate method for valuing the land parcels, considering whether they should be assessed individually or as part of a single group. A key point of contention was the relevance of a single sale of a lot that was subsequently subdivided in determining the profit and risk factors. The court also had to decide on the appropriate discount for the single group value and whether the Default Multi Lot Table should be applied.

The court ruled in favour of the Valuer General, dismissing the applicants' review application. The court found that the land parcels should be valued individually, rejecting the argument for a single group valuation. The court held that the sale of a single lot, which was later subdivided, did not provide sufficient evidence to determine the profit and risk factors for the group. Additionally, the court determined that the Default Multi Lot Table was appropriately applied in this case.

The final order of the court was to dismiss the application for review, confirming the unimproved value of the specified land parcels as determined by the Valuer General. The court also ordered that a particular exhibit be returned to the applicant.