Valuation of Land Act and Other Acts Amendment Act 1985 (Qld)

231 r l^r_uti ANNO TRICESIMO QUARTO ELIZABETHAE SECUNDAE REGINAE No. 21 of 1985 An Act to amend the Valuationof Land Act 1944- 1984 and the Valuation of Land (Annual Adjustment ) Act 1984 each in certain particulars and the Land Tax (Adjustment ) Act 1984 in a certain particular and for other purposes [ASSENTED TO 4TH APRIL. 1985]

232 Valuation of Land Act and Other Acts Amendment Act 1985, No. 21 BE IT ENACTED by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:- PART I-PRELIMINARY 1. Short title . This Act may be cited as the Valuation of Land Act and Other .acts Amendment Act 1985. 2. Arrangement . This Act is arranged as follows:- PART I-PRELIMINARY ( ss. 1-2): PART II-AMENDMENTS TO VALUATION OF LAND ACT (ss. 3-23): PART III-AMENDMENTS TO VALUATION OF LAND (ANNUAL ADJUSTMENT) ACT (ss. 24-26): PART IV-AMENDMENT TO LAND TAX (ADJUSTMENT) ACT (ss. 27-28). PART II-AMENDMENTS TO VALUATION OF LAND ACT 3. Citation . (1) In this Part the Valuation of Land Act 1944-1984 is referred to as the Principal Act. (2) The Principal Act as amended by this Part may be cited as the Valuation of Land Act 1944-1985. 4. Amendment of s. 4 . Parts of Act . Section 4 of the Principal Act is amended by inserting immediately beneath the expression "PART IV-VALUATIONS;" the expression "PART IVA-ANNUAL VALUATIONS;". 5. Amendment of s. 5 . Section 5 of the Principal Act is amended in subsection (1) by- (a) inserting after the definition "Agent" the following definition:- " "Annual valuation"-means a valuation of all lands in an Area made pursuant to Part IVA;"; (b) inserting after the definition "District" the following definition:- "General valuation"-means a valuation of all lands in an Area made pursuant to sections 1 1 and 13 (1);". 6. Amendment of s. 11 . Section 11 of the Principal Act is amended by- (a) in subsection (I )- (i) in provision (v), omitting all words from and including the words "within a State Forest" and substituting the words "contained in a special lease issued under the Land Act 1962-1982 the unimproved value of that land shall be determined having regard to and making

Valuation of Land Act and Other Acts Amendment Act 1985, No. 21 233 proper allowance for any restriction or limitation to which such permit or lease is subject"; (ii) omitting provision (va); (b) in subsection (2)- (i) in provision (i)- (A) in the first paragraph, omitting the words "valuation of all lands in an area," and substituting the words "general valuation,"; (B) in the last paragraph, omitting the words "valuation of all lands in the Area" and substituting the words "general valuation"; (ii) in provision (ii)- (A) omitting the words "valuation made by the Valuer-General of all lands in an Area" and substituting the words "general valuation"; (B) omitting the words "that Area" and substituting the words "the Area in respect of which that valuation was made"; (iii) in provision (iv), in the first paragraph, omitting the expression "by Proclamation published in the Gazette, postpone a date fixed by him pursuant to the provisions of the said paragraph (ii)" and substituting the expression "in respect of a general valuation in respect of which the date fixed by him pursuant to the said paragraph (ii) is a date prior to 30 June 1986, postpone that date": (iv) in provision (v)- (A) in the first paragraph. omitting the words "valuation made by the Valuer-General of all lands required by this Act to be valued by him in an Area" and substituting the expression "general valuation in respect of which the date fixed by the Governor in Council pursuant to that paragraph is a date prior to 30 June 1986": (B) omitting the last paragraph: (v) in provision (va). omitting the words "the valuation made by the Valuer-General of all lands in" and substituting the words "a general valuation to which paragraph (v) applies made in respect of": (vi) in provision (vi)- (A) omitting provision (a) and substituting the following provisions:- "(a) A general valuation: (aa) An annual valuation:"; (B) omitting the words "this Act" (third occurring) and substituting the expression "Part VI": (c) in subsection (2A)- (i) in provision (i), omitting the words "valuation of all lands in an Area required by this Act to be valued by him in that Area" and

234 Valuation of Land Act and Other Acts Amendment Act 1985, No. 21 substituting the words "general valuation or an annual valuation in respect of an .Area"; (ii) in provision (ii) omitting all words from and including the word "Area" to and including the word "Act" and substituting the following words:- "Area- (a) in the case of a general valuation-pursuant to subsection (2); (b) in the case of an annual valuation-pursuant to Part IVA, and the provisions of Part VI"; (iii) in provision (iii), omitting the words "valuation of all lands in the Area" and substituting the words "general valuation or, as the case may be. annual valuation". 7. New ss. IIC and lID. The Principal Act is amended by inserting the following sections after section 1 1 B:- "11C. Valuation of mining tenements . (1) The unimproved value of a mining tenement shall be- (a) where the whole of the mining tenement includes surface area- (i) the unimproved value of the surface area, or (ii) 20 times the yearly rent payable in respect of the tenement, whichever is the less; (b) where part only of the mining tenement includes surface area- (i) the unimproved value of the surface area plus 30 per cent of the unimproved value of the surface area situated directly above the part that does not include surface area, or the sum of- (ii) 20 times the yearly rent payable in respect of that part of the tenement that includes surface area; and (iii) 6 times the yearly rent payable in respect of the remainder, whichever is the less; (c) where the mining tenement does not include any surface area- (i) 30 per cent of the unimproved value of the surface area situated directly above the tenement; or (ii) 6 times the yearly rent payable in respect of the tenement,

Valuation of Land Act and Other Acts Amendment Act 1985, No. 21 235 whichever is the less. (2) Where pursuant to this or any other Act part of a mining tenement is valued as a separate parcel of land by reason of the use to which it is being put- (a) the unimproved value of that part shall be determined as if this section had not been enacted; (b) the unimproved value of the remainder of the mining tenement shall be an amount that bears to the unimproved value of the mining tenement the same proportion as the area of the remainder bears to the area of the tenement. (3) For the purposes of this section the yearly rent payable in respect of part of a mining tenement shall be a sum that bears to the yearly rent payable in respect of the tenement the same proportion as the area of the part bears to the area of the tenement. (4) In this section- "yearly rent" in respect of a mining tenement, means the yearly rent that would have been payable in respect thereof pursuant to the .vfining Act 1968-1983 if the tenement had been created on the date fixed by the Valuer-General pursuant to this Act as the date at which all lands in the Area in which the tenement is situated are required to be valued. i ID. Valuation of subdivided land. (1) Notwithstanding any other provision of this Act except subsection (2), where an owner subdivides his land into 6 or more parts the parts that continue to be owned by him (being not less than 6) shall be deemed to form a single parcel and shall be valued as such pursuant to this Act (notwithstanding that the same may not adjoin) and in valuing that parcel any enhancement in the value thereof by reason of works carried out by that owner on the land so subdivided shall be disregarded: Provided that the unimproved value of that parcel shall be not less than 5 times the average unimproved value of the parts continuing to be so owned and for the purpose of determining the unimproved value of each such part it shall be taken to be a part to which this section does not apply. (2) Nothing in subsection (1) shall affect the operation of section I 1 (1) (vii).". 8. Amendment of s. 13. Valuations at periodic intervals . Section 13 of the Principal Act is amended by- (a) in subsection (1)- (i) in the first paragraph, omitting the words "valuations of all lands in an Area" and substituting the words "general valuations";

236 Valuation of Land Act and Other Acts Amendment Act 1985 , No. 21 (ii) in the second paragraph, omitting the words "valuation of all lands in an Area" and substituting the words "general valuation"; (iii) omitting the third paragraph and substituting the following paragraph:- "Every general valuation shall be in force during the period on and from the date proclaimed under the said paragraph (ii) in relation thereto and thereafter to and including the day preceding the date- (a) proclaimed under the said paragraph (ii) in relation to the next succeeding general valuation that relates to the Area in question; or (b) on which an annual valuation in respect of the Area in question first has force and effect, whichever is the first to occur, and no longer.". (b) in subsection (IA), omitting the words "every valuation by the Valuer-General of all lands" and substituting the words "the general valuation last to have force and effect"; (c) in subsection (1 B)- (i) omitting the word "Notwithstanding" and substituting the words "In respect of an Area to which Part IVA does not yet apply and notwithstanding"; (ii) omitting the words " valuation by the Valuer -General of all lands in an A rea" and substituting the words " general valuation relating to that Area"; (d) inserting the following subsection after subsection (1B):- "(1 C) In respect of an Area to which Part IVA does apply and notwithstanding subsection ( 1) the Governor in Council may, on the recommendation of the Minister, by Proclamation, determine that the period between the last and next succeeding general valuation relating to that Area shall be a period specified by the Governor in Council , being a period of less than 5 years or, as the case may be, more than 8 years , and thereupon the period specified shall be the period between the last and the next succeeding such valuation."; (e) in subsection (2)- (i) omitting all words from and including the words "No alteration" to and including the words " coming into force :-" and substituting the words " No alteration shall be made in the valuation of any parcel of land during the period during which any general valuation or annual valuation relating to the Area in question is in force or, in the case of a general valuation or an annual valuation which has not come into force, during the period between the issuing of notice of valuation to the owner pursuant to Part VI or , as the case may be, the making

Valuation of Land Act and Other Acts Amendment Act 1985, No. 21 237 available of particulars of the annual valuation pursuant to Part IVA and the date of the valuation coming into force-"; (ii) in the last paragraph, being the paragraph commencing with the words "Every alteration of the valuation" omitting the words "this Act" and substituting the expression "Part VI"; (f) in subsection (3), omitting the words "valuation of all lands in" and substituting the words "general valuation or annual valuation relating to"; (g) in subsection (4)- (i) in the first paragraph, inserting after the word "Area" (first occurring) the words "(whether a general valuation or an annual valuation)"; (ii) in the second paragraph, omitting the words "of this Act" and substituting the expression "of Part VI"; (h) in subsection (5)- (i) in the first paragraph, inserting after the words "by him" the words "pursuant to section 11 (2) (i) or, as the case may be, to Part IVA"; (ii) in the second paragraph, omitting the words "this Act" and substituting the expression "Part VI". 9. New Part IVA. The Principal Act is amended by inserting the following heading and sections immediately after section 16:- "PART IVA-ANNUAL VALUATIONS 16A. Duty of Valuer - General . (1) In respect of each Area in which a general valuation first has force and effect- (a) on 30 June 1984 and in respect of which section 4 (1) of the Valuation of Land (Annual Adjustment)Act 1984 has never applied; (b) on 30 June 1985 and in respect of which section 4 (1) of the Valuation of Land (Annual Adjustment)Act 1984-1985 is not to apply during the period of 12 months commencing on that date by reason of an Order in Council made under section 4 (2) of that Act; (c) on 30 June 1986 except where the date fixed by the Governor in Council under section 11 (2) (ii) in respect of the valuation was a date prior to 30 June 1986 and that date has been postponed under section 11 (2) (iv) or (v) and section 4 (1) of the Valuationof Land (Annual Adjustment) Act 1984-1985 applies in respect of the Area; or (d) after 30 June 1986, the Valuer-General shall have and discharge the duty prescribed by this Part.

238 Valuation of Land Act and Other Acts Amendment Act 1985, No. 21 (2) The Governor in Council may on the recommendation of the Minister by Order in Council direct the Valuer-General to discharge the duty prescribed by this Part in respect of an Area in respect of which a general valuation first has force and effect on or after 30 June 1984 but to which subsection (1) does not apply where section 4 (1) of the Valuation of Land (AnnualAdjustment) Act 19841985 does or did apply in respect of the Area, whereupon the provisions of this Part shall apply as if- (a) the Valuer-General had and were required to discharge the duty prescribed by this Part in respect of that Area: and (b) the general valuation then having force and effect in that Area had become of force and effect on a 30 June nominated by the Valuer-General. 16B. Valuer-General to make annual valuation. (1) The Valuer-General shall make annually a valuation of all lands in the Area within the period commencing on 30 June 1984 or such other date on which a general valuation in respect of the Area first has force and effect and terminating on the date on which the next such valuation first has force and effect. (2) The Valuer-General shall not make an annual valuation in respect of the Area in any period of 12 months if he believes on reasonable grounds that a general valuation in respect thereof will first have force and effect on 30 June next occurring after that period. (3) An annual valuation shall be made as at a date fixed by the Valuer-General in respect of that annual valuation, which date may but need not be within any particular period.". 10. New ss. 16C and 16D. The Principal Act is amended by inserting the following sections after section 16B as inserted by this Part:- "16C. Period for which annual valuation to have effect. Each annual valuation shall have force and effect in respect of the land to which it relates far the period of 12 months commencing on 30 June next following its making. 16D. Effect of failure to make annual valuation . Where for any reason an annual valuation is not made as required by this Part the last preceding valuation of all lands in the Area in question, whether a general valuation or an annual valuation, shall continue to have force and effect until the next such valuation commences to have force and effect.". 11. New ss. 16E and 16F. The Principal Act is amended by inserting the following sections after section 16D as inserted by this Part:- "16E . Particulars of annual valuation to be available for inspection . (1) The Valuer-General shall make particulars of each annual valuation available at such places as he thinks fit and in addition may cause information relating to that valuation to be

Valuation of Land Act and Other Acts Amendment Act 1985, No. 21 239 given to such persons and in such manner as to him seem desirable. (2) Particulars of an annual valuation may be made available pursuant to subsection (1) at any time after the making thereof and shall be made available not less than 3 months before 30 June on which the valuation is to have force and effect. (3) The failure to make available particulars of an annual valuation not less than 3 months before the date on which the valuation is to have force and effect shall not affect the validity of the valuation or the date of its coming into force. (4) Particulars of each annual valuation made available pursuant to this section shall be available for inspection by any person without payment of a fee during the period of 21 days commencing on the date specified for that purpose in an advertisement under section 16F (1)- (a) where the particulars are made available at the office of a Local Authority-at the times at which that office is open for the transaction of public business: (b) where the particulars are made available at some other place-at the times at which the office of the district valuer for the district in which the Area in respect of which the valuation was made is situated is ordinarily open for the transaction of public business. 16F. Advertisements . (1) The Valuer-General shall, after completing an annual valuation. advertise in a newspaper circulating in the Area in respect of which the valuation was made- (a) that the valuation has been made: (b) that particulars of the valuation will be available for inspection by any person without payment of a fee during the period of 21 days commencing on a specified date and at the places and during the times specified; (c) that an owner who is dissatisfied with the valuation of his land made by the Valuer-General in the course of his making the annual valuation may, within 28 days after the date referred to in paragraph (b), post to or lodge with the Valuer-General or with the district valuer for the district wherein that land is situated an objection in writing against that valuation. (2) In adddition to advertising the matters referred to in subsection (1) pursuant thereto the Valuer-General may advertise them in such manner and on such occasions as to him seem desirable.".

240 ialuation of Land Act and Other Acts Amendment Act 1985, No. 21 12. New ss . 16G. 161 and 161. The Principal Act is amended by inserting the following sections after section 16F as inserted by this Part:- "16G. Owner may object . An owner who is dissatisfied with the valuation of his land made by the Valuer-General in the course of his making an annual valuation may within 28 days after the date specified pursuant to section 16E (4) in an advertisement under section 16F (1) that relates to that annual valuation, post to or lodge with the Valuer-General or with the district valuer for the district wherein that land is situated an objection in writing against that valuation. 1611. Valuer-General to consider objection and notify objector . The Valuer-General shall consider the objection and issue to the objector written notice of his decision thereon within 60 days after the period of 28 days referred to in section 16G and may either disallow it or allow it in such manner and to such extent as he deems proper. 161. Late objection. Where- (a) it was competent to a person to object pursuant to section 16G against a valuation of his land; (b) the person failed to so object; (c) prior to 31 March next following 30 June on which the annual valuation of which that valuation forms part first had force and effect the person objects in writing to the Valuer-General against that valuation; and (d) the person continues to be the owner of the land, the Valuer-General may, in his discretion, where he is satisfied that the person's failure to object arose through no fault of the person's own, consider that objection and where he does so the provisions of this Part, in so far as they are capable of applying, shall apply as if the person had objected pursuant to section 16G.". 13. New ss.16J and 16K. The Principal Act is amended by inserting the following sections after section 161 as inserted by this Part:- "16J. Appeal. (1) An owner who has objected pursuant to section 16G against a valuation made by the Valuer-General may, if dissatisfied with the decision of the Valuer-General upon the objection, appeal to the Land Court against the valuation. (2) An appeal shall be instituted by filing a notice of appeal in the Land Court registry within 28 days after the date of issue to the owner concerned by the Valuer-General of notice of his decision upon the objection (which date of issue shall be stated in such notice). Such notice shall state the grounds of appeal and the appeal shall be limited to the grounds so stated and the burden of proving any and every such ground shall be upon the owner.

Valuation of Land Act and Other Acts Amendment Act 1985, No. 21 241 Such notice shall also state the amount which in the opinion of the appellant should be the valuation of the subject land. The appellant shall serve a copy of the notice of appeal on the Valuer-General not later than 7 days after the notice is lodged in the Land Court registry. (3) A failure by the appellant to serve a copy of the notice of appeal on the Valuer-General pursuant to subsection (2) shall not affect the jurisdiction of the Land Court to hear and determine the appeal but in respect of any adjournment occasioned by that failure the Land Court may make such order as to costs in favour of the Valuer-General as it thinks fit. (4) The Land Court may, in relation to a valuation made in the course of making an annual valuation, where good and sufficient reason is shown to it- (a) grant an owner leave to amend a notice of appeal that is defective in form, (b) grant an owner who files a notice of appeal in the Land Court registry after the period of 28 days referred to in subsection (2) but within 3 months after the date referred to in that subsection leave to appeal against the valuation. (5) Subject to subsection (6), the jurisdiction of the Land Court under subsection (1) shall be exercised by the court sitting in chambers. (6) The Land Court may in a particular case direct that the appeal be heard and determined in open court. (7) For the purpose of exercising its jurisdiction under this section the Land Court shall be constituted by one member thereof sitting alone. (8) Subsections (5), (6), (7), (8) and (9) of section 21 and sections 21A and 22 shall, with all necessary adaptations and modifications, apply to and in respect of an appeal under this section. (9) Until rules of court are made pursuant to section 21 (8) as applied by subsection (8) or in so far as such rules of court do not extend, the member of the Land Court hearing an appeal under this section may, in the particular case, give such directions as he may think fit and the directions shall, according to their tenor, have the force and effect of rules of court made for the purposes thereof. 16K. Right of new owner to carry on objection or appeal. (1) Where a change in the ownership of land occurs subsequent to the date specified pursuant to section 16E (4) in an advertisement under section 16F (1) that relates to the annual valuation of which the valuation of that land forms part the new owner may, subject to this section, object against that valuation and, if he is dissatisfied with the decision of the Valuer-General upon that objection, appeal against that valuation.

242 Valuation of Land Act and Other Acts Amendment Act 1985, No. 21 (2) If an objection or appeal as aforesaid was made or instituted by the former owner prior to the change in ownership then the new owner shall have the right to carry on in his own name that objection or appeal but he shall not be entitled in that case to himself make or institute a fresh objection or, as the case may be, appeal. (3) All of the provisions of this Part shall subject to subsection (2), apply and extend for the purposes of this section excepting that any and every period of time specified in this Part shall run against a fresh owner as if he had been the owner upon the first day of that period of time.". 14. Amendment of s. 17. Valuation rolls - particulars and form. Section 17 of the Principal Act is amended in the second paragraph of subsection (1) by omitting all words from and including the words "prepared at any time" and substituting the following words:- ..prepared- (e) In the case of a general valuation-at any time after the Governor in Council has, pursuant to paragraph (ii) of section 1 1 (2). fixed in respect of all lands in the Area the date mentioned in the said paragraph (ii): (f) In the case of an annual valuation-at any time". 15. Amendment of s. 18. Amendment of valuation roll. Section 18 of the Principal Act is amended in paragraph (e) by inserting after the words "appeal under" the expression "Part IVA or, as the case may be. 16. New s. 18A. The Principal Act is amended by inserting the following section in Part VI immediately above section 19:- "18A. Application of Part. Except to the extent otherwise indicated in this Act. this Part does not apply to or with respect to a valuation of land made pursuant to Part IVA.". 17. Repeal of s. 23. Objections or appeal not to interfere with levy, etc., of land tax and of Local Authority rates. The Principal Act is amended by repealing section 23. 18. Amendment of s. 26 . Section 26 of the Principal Act is amended in the first paragraph of subsection (1) by omitting all words from and including the words "and in any case" to and including the words "effect, furnish-" and substituting the following words:- "and in any case not less than 3 months- "(ba) In the case of a general valuation-before the date fixed by the Governor in Council pursuant to section 11 (2) (ii) in respect of that valuation; (bb) In the case of an annual valuation-before the date of its first having force and effect, furnish-".

Valuation of Land Act and Other Acts Amendment Act 1985, No. 21 243 19. New s . 27A. The Principal Act is amended by inserting the following section immediately after section 27:- "27A. Valuer- General may identify land for Local Authority. Where pursuant to an Act a Local Authority has categorized the land within its Area, the Valuer-General rr^ay at the request of the Local Authority identify for it the land in each category and in doing so shall have regard to the criteria adopted for that purpose pursuant to that Act.". 20. New s. 29A. The Principal Act is amended by inserting the following section after section 29:- "29A. Objections or appeal not to interfere with levy, etc., of land tax and of Local Authority rates . The fact that objection has been made or that an appeal is pending shall not in the meantime interfere with or affect the levy and recovery of land tax by the Commissioner of Land Tax under the Land Tax Act1915-1984, or the making and levying of rates by any Local Authority or the making or levying and recovery of any other statutory rate. charge or assessment based on the rateable value or unimproved value of land, and if the valuation is altered a due adjustment shall be made, for which purpose amounts paid in excess shall be refunded, and amounts short paid shall be recoverable as arrears. Where due to an alteration in the valuation, an adjustment of the amount of rates paid or payable becomes necessary, that adjustment shall be made subject to and in accordance with section 27 (3A) of the Local Government Act 1936-1984. ". 21. Amendment of s. 46 . Evidence. Section 46 of the Principal Act is amended by inserting the following subsections after subsection (8):- "(9) A certificate purporting to be under the hand of the Valuer-General- (a) stating that particulars of an annual valuation were available for inspection by any person without payment of a fee during the period, at the places and during the times specified therein; (b) containing a copy of an advertisement and stating- (i) that the advertisement was published in a newspaper specified therein pursuant to section 16F (1) on the date so specified; and (ii) that such newspaper circulated in a specified Area, shall be prima facie evidence of those matters and in the absence of evidence to the contrary conclusive evidence thereof. (10) Where pursuant to an Act a Local Authority has categorized the land within its Area a certificate purporting to be under the hand of the Valuer-General stating that any land

244 Valuation of Land Act and Other Acts Amendment Act 1985, No. 21 within that Area is of a particular category shall be prima facie evidence of that fact and in the absence of evidence to the contrary conclusive evidence thereof.". 22. Valuer-General to alter certain valuations . (1) Where- (a) prior to the commencement of this Act notice of valuation was issued to the owner of a parcel of land; (b) the parcel was valued in the course of making a general valuation; (c) the date proclaimed under section 11 (2) (ii) of the Principal Act in respect of that general valuation is 30 June 1985; and (d) the valuation of that parcel is affected by section 6 (a) or 7, the Valuer-General shall alter the valuation of that parcel and issue a further notice of valuation to the owner. (2) Terms used in subsection (1) shall have the meanings ascribed thereto in the Valuation of Land Act 1944-1985. 23. Amendments not to apply in certain circumstances . (1) The amendments to the Principal Act effected by sections 6 (a) and 7 shall not apply where the valuation of land is being altered pursuant to section 13 (2) of the Valuation of Land Act 1944-1985 if the general valuation last made in relation to the Area in which the land is situated came into force prior to 30 June 1985 and an annual valuation has not yet had force and effect in respect of that Area and any such alteration shall be made as if the said sections 6 (a) and 7 had not commenced. (2) In this section "general valuation" and "annual valuation" each has the meaning ascribed to it in the Valuation of Land Act 1944-1985. PART III-AMENDMENTS TO VALUATION OF LAND (ANNUAL ADJUSTMENT) ACT 24. Citation . (1) In this Part the Valuation of Land (AnnualAdjustment) Act 1984 is referred to as the Principal Act. (2) The Principal Act as amended by this Part may be cited as the Valuation of Land (Annual Adjustment) Act 1984-1985. 25. New s. 4A. The Principal Act is amended by inserting the following section after section 4:- "4A. When Part not to apply . (1) Notwithstanding section 4- (a) this Part shall not at any time apply to determine the rateable value of rateable land within an Area

Valuation of Land Act and Other Acts Amendment Act 1985, No. 21 245 where a complete valuation of the Area first has force and effect- (i) on 30 June 1984 and section 4 (1) has not applied in respect of the Area; (ii) on 30 June 1985 and section 4 (1) is not to apply during the period of 12 months commencing on that date by reason of an Order in Council made under section 4 (2); (iii) on 30 June 1986 except where the date fixed by the Governor in Council under section 11 (2) (ii) of the Valuation of Land Act 1944-1985 in respect of the valuation was a date prior to 30 June 1986 and that date has been postponed under section 11 (2) (iv) or (v) of that Act and an Order in Council under section 4 (2) of this Act is not made to apply in respect of the Area for the period of 12 months commencing on 30 June 1986; or (iv) after 30 June 1986; (b) where the Governor in Council gives the Valuer- General a direction under section 16A (2) of the Valuation of Land Act 1944-1985 this Part shall cease to apply for the purpose of determining the rateable value of rateable land within the Area to which the direction relates on and from 30 June next occurring after the direction is given. (2) For the purpose of subsection (1) (a) (iii) it is competent to the Governor in Council to make an Order in Council under section 4 (2) in respect of an Area for the period of 12 months commencing on 30 June 1986 where a complete valuation of the Area first has force and effect on that date and the date fixed by the Governor in Council under section 11 (2) (ii) of the Valuation of Land Act 1944-1985 in respect of that valuation was a date prior to 30 June 1986 and that date has been postponed under section 11 (2) (iv) or (v) of that Act.". 26. Amendment of s. 8 . Rates etc ., payable upon rateable land under other Acts. Section 8 of the Principal Act is amended in subsection (2) by omitting the expression "section 4 (2)" and substituting the expression "sections 4 (2) and 4A". PART IV-AMENDMENT TO LAND TAX (ADJUSTMENT) ACT 27. Citation. (1) In this Part the Land Tax (Adjustment) Act 1984 is referred to as the Principal Act. (2) The Principal Act as amended by this Part may be cited as the Land Tax (Adjustment) Act 1984-1985.

246 Valuation of Land Act and Other Acts Amendment Act 1985, No. 21 28. New s. 4A. The Principal Act is amended by inserting the following section after section 4:-- `°4A. Annual valuation to be disregarded . Where a complete valuation of an Area was proclaimed in force on 30 June 1984 and an annual valuation within the meaning of the Valuationof Land Act 1944-1985 first has force and effect in respect of that Area on 30 June 1985, in calculating pursuant to this Act the taxable value of land in that Area for the purpose of levying land tax for the financial year commencing 1 July 1985 the annual valuation shall be disregarded and the complete valuation proclaimed in force on 30 June 1984 shall be taken to continue to have force and effect.".