Sentinel Homemaker 2 Pty Ltd as Tte v Valuer-General

Sentinel Homemaker 2 Pty Ltd as Trustee for the Sentinel Trust challenged the valuation of three parcels of land in Queensland, arguing that the valuer-general had undervalued them. The case was heard and determined by the Queensland Land Appeal Tribunal. The primary legal issues that the Tribunal needed to address were whether the valuer-general's valuation was based on an acceptable method and whether the appellant had successfully discharged the onus of proving the valuer-general's valuation was incorrect.

The Tribunal examined the valuer-general's method of determining the value of the land, which involved a direct comparison of sales. The Tribunal noted that the appellant did not dispute the highest and best use of the land. The Tribunal found that the method of direct comparison of sales was acceptable and appropriate for the valuation of the land in question. The Tribunal also considered the expert evidence provided by the appellant and found that the expert's opinion was not based on an acceptable factual basis. The expert's opinion was based on conjecture and assumptions that were not established or accepted. The Tribunal held that the onus of proof was on the appellant to show that the valuer-general's valuation was incorrect. The Tribunal found that the appellant had not discharged this onus.

The Tribunal dismissed the appeal in relation to two of the parcels of land, confirming the valuer-general's valuation of those parcels. However, the Tribunal allowed the appeal in relation to the third parcel of land, reducing the valuation to $1,600,000. The Tribunal concluded that the valuer-general's valuation of this parcel of land was incorrect and that the correct valuation was $1,600,000. The Tribunal confirmed the other two valuations and dismissed the appeals in relation to them.