Thomas v Chief Executive, Department of Natural Resources

In the matter of Thomas v Chief Executive, Department of Natural Resources, the appellant, JB Thomas, appealed against the determination of the unimproved value of a 3.252ha parcel of land situated at 2 Stratford Street, Priors Pocket, Moggill, which was valued at $155,000 by the Chief Executive, Department of Natural Resources. Thomas contended for a valuation of $130,000. The legal issues in this case included whether the valuation method used by the Chief Executive was appropriate and whether the valuation of the land was excessive in comparison with other land in the area. The court heard evidence from two registered valuers, Michael Joseph Slater and Uday Singh, who provided differing opinions on the valuation of the land based on the sales evidence available.

The court considered the evidence presented by both valuers and the methods used to derive the unimproved values. The court found that the method used by Mr Slater to discount the sale prices based on factors such as river frontage and non-river frontage was not supported by the evidence, particularly in light of Mr Singh's comments on the topographical features of the river frontage sites. The court also found that Mr Singh's method of applying the sale prices directly without discounting was more appropriate. The court agreed with Mr Singh's valuation of the subject land and found that the appellant had not discharged the onus of proving that the valuation was excessive.

The court dismissed the appeal and affirmed the unimproved value of the land as determined by the Chief Executive in the sum of $155,000. The court found that the valuation relativities could and did change over time, and that the valuer's task would be simple if they had to rely solely on an adjusting formula. The court also found that references to percentage increases in valuation upon the revaluation of lands within a local authority area did not constitute a valid basis of appeal.