S & AD Basheer Nominees Pty Ltd v Boland (No 2)

S & AD Basheer Nominees Pty Ltd (the appellant) appealed to the Full Court of the Supreme Court of South Australia against the decision of a single judge. The dispute concerned the proper interpretation and application of certain provisions of the *Land Valuation Act 1970* (SA) and the *Valuation of Land Act 1970* (SA) in relation to the valuation of land for the purposes of land tax.

The central legal issues before the Full Court were: (1) whether the single judge had erred in law by failing to determine a question of law reserved by the Land Valuation Board; and (2) whether the single judge had erred in law in their interpretation of the relevant valuation legislation, specifically concerning the method by which the unimproved capital value of the appellant's land should be determined. The court was asked to consider the scope of its powers on an appeal by way of case stated and the principles governing the interpretation of statutory provisions relating to land valuation.

The Full Court, constituted by Kourakis CJ, Blue and Stanley JJ, reasoned that the single judge had indeed erred in law by failing to address the reserved question of law. The court emphasised that on an appeal by way of case stated, it was incumbent upon the judge to determine all questions of law properly raised. Furthermore, the court provided a definitive interpretation of the valuation legislation, clarifying that the unimproved capital value should be assessed by reference to the land's potential for development, taking into account all relevant factors, including zoning and market conditions, without regard to any existing improvements.

The Full Court allowed the appeal, set aside the order of the single judge, and remitted the matter back to the Land Valuation Board with directions to determine the reserved question of law and to re-assess the unimproved capital value of the appellant's land in accordance with the principles articulated by the Full Court.