Stay Developments Pty Ltd as trustee for DWS Family Trust v Chief Executive, Department of Natural Resources

Stay Developments Pty Ltd as trustee for DWS Family Trust appealed against the determination of the Chief Executive of the Department of Natural Resources, which set the unimproved value of a parcel of land in Mitchelton at $250,000. The parcel, described as Lots 56 and 57 on RP 18795 in the Parish of Enoggera, had been rezoned from "Residential A" to "Business" on 13 September 1996. The relevant date for the valuation was 1 October 1996. The appellant argued for a reduced valuation of $64,000, corresponding to the land's value under the previous "Residential A" zoning. The appellant claimed that at the time of valuation, the land was occupied by a single dwelling and could not be used for business purposes due to lack of legal vehicular access. The case hinged on whether the land's highest and best use was for business purposes and if the appellant's concerns regarding access conditions were relevant to the valuation.

The court had to decide if the unimproved value determination was appropriate given the land's rezoning to "Business" and whether the appellant had met the burden of proof under section 45(4) of the Valuation of Land Act. The court also considered whether the appellant's concerns about access conditions, which arose post-valuation, affected the unimproved value. The valuation was based on the land's highest and best use as commercial property, considering the construction of a commercial building that had begun before the notice of valuation was issued. The court found that the appellant had not discharged the onus of proof that the unimproved value should be discounted due to the issues with access conditions.

The court concluded that the valuation of $250,000 for the land as a business site was correct. The appellant's issues with access conditions developed after the valuation date and did not affect the unimproved value. Therefore, the appeal was dismissed, and the unimproved value determined by the Chief Executive was affirmed.