Valuation of Land (Annual Adjustment) Act 1984 (Qld)

Q ueexxztatih ANNO TRICESIMO TERTIO ELIZABETHAE SECUN D AE R E G INA E No. of 1984 Act relating to the rateable value of rateable land for the purpose of making and levying rates thereon by Local Authorities and to amend the Land Tax (Adjustment)Act 1984 in certain particulars [ASSENTED TO LOTH MAY, 1984] 17

506 Valuation of Land (Annual Adjustment) Act 1984, No. 50 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-' and (Annual Adjustment) Act 1984. 2. Commencement . (1) Parts I and II shall commence on the day on which this Act is assented to for and on behalf of Her Majesty. (2) Part III shall commence on 30 June, 1984. 3. Parts of Act. This Act is divided into parts as follows PART I-PRELIMINARY; PART 11-DETERMINATION OF RATEABLE VALUE; PART 111-AMENDMENTS TO LAND TAX (ADJUSTMENT) ACT. PART II-DETERMINATION OF RATEABLE VALUE 4. Application of Part. (1) Subject to subsection (2), where rateable land is valued by a complete valuation of the Area proclaimed in force on and from a date (hereinafter in this Act called the " relevant date ") that is 30 June, 1984 or any subsequent date then notwithstanding any provision of the Valuation of Land Act1944-1980, the Local Government Act 1936-1983 or the City of Brisbane Act1924-1982 the rateable value of rateable land within that Area shall be as prescribed by section 6. (2) Subsection (1) shall not apply to determine the rateable value of rateable land within an Area to be as prescribed by section 6 in any case where the Governor in Council, on the recommendation of the Minister, by Order in Council declares that, because of circumstances considered by him to be extraordinary or special circumstances, the rateable value of rateable land within that Area shall, during a period of 12 months commencing on 30 June in a year specified in the Order in Council, be determined as if the said subsection had not been passed. (3) Rates levied by the Local Authority for an Area to which subsection (1) applies shall be levied on the rateable value of rateable land as prescribed by section 6. 5. Interpretation . (1) In this Part, unless the contrary intention appears- "Area " means the Area of any Local Authority constituted under the Local Government Act 1936-1983 ineluding:with respect to Brisbane City Council, the Area of the City of Brisbane; It complete valuation of the Area " means a valuation made by the Valuer-General of the unimproved value of all lands in the Area;

Valuation of Land ( Annual Adjustment ) Act 1984, No. 50 507 " former unimproved value ", in relation to any land, means- (a) in a case to which paragraph (b) does not apply--the valuation made by the Valuer-General of such land which was the rateable value thereof immediately prior to the relevant date on and from which a complete valuation of the Area was last proclaimed in force; (b) where immediately prior to the relevant date on and from which a complete valuation of the Area was last proclaimed in force the Local Government (Rateable Value Adjustment) Act 1981 applied to and in respect of the Area-the valuation made by the Valuer-General of such land that, but for that Act so applying, would have been the rateable value thereof immediately prior to that relevant date; " fresh unimproved value ", in relation to any rateable land, means the valuation of such land last made- (a) by a complete valuation of the Area proclaimed in force on and from a relevant date; or (b) by an interim valuation; " interim valuation ", in relation to any land, means the valuation of such land so altered or made by the Valuer-General pursuant to subsection (2), (3), (4) or (5) of section 13 of the Valuationof Land Act1944-1980 subsequent to the relevant date on which a complete valuation of the Area was last proclaimed in force; " Local Authority " means a Local Authority constituted under the Local Government Act 1936--1983 including Brisbane City Council constituted under the City of Brisbane Act1924-1982; " Minister " means the Minister for Environment, Valuation and Administrative Services or other Minister of the Crown who, at the material time, is charged with the administration of this Act and includes a Minister of the Crown who is temporarily performing the duties of Minister; " rateable land " means land which is rateable for the purposes of the Local Government Act 1936-1983 or, in the case of land in the City of Brisbane, the City of Brisbane Act1924-1982; " rateable value ", in relation to rateable land, means the value which is the rateable value thereof for the purpose of the making and levying by the Local Authority of rates thereon under the Local Government Act 1936-1983 or, in the case of land in the City of Brisbane, the value which is the unimproved value thereof for the purpose of the making and levying by Brisbane City Council of rates thereon under the City ofBrisbane Act1924-1982; " valuation increase ", in relation to any rateable land, means the amount arrived at by subtracting the former unimproved value of that land from its fresh unimproved value. (2) A reference in this Part to a valuation made by the Valuer-General (whether a valuation made in respect of a complete valuation of the Area or otherwise) which has been duly objected to under Part VI of the

508 Valuation of Land ( Annual Adjustment ) Act 1984, No. 50 Valuation of Land Act1944-1980 shall be read as a reference to that valuation according to the decision of the Valuer-General upon the objection or, if there was an appeal against that decision, according to the final determination of that appeal. 6. Rateable value of rateable land. The rateable value of rateable land within an Area shall be- (a) if the fresh unimproved value of such land is not greater than one and one half times its former unimproved value-the fresh unimproved value; (b) if the fresh unimproved value of such land is greater than one and one half times its former unimproved value- (i) during the period of 12 months commencing on the relevant date-one and one half times the former unimproved value or the former unimproved value plus one fifth of the valuation increase, whichever is the greater; (ii) during the period of 12 months commencing on the first anniversary of the relevant date-twice the former unimproved value or the former unimproved value plus two fifths of the valuation increase, whichever is the greater; I(iii) during the period of 12 months commencing on the second anniversary of the relevant date-two and one half times the former unimproved value or the former unimproved value plus three fifths of the valuation increase, whichever is the greater; (iv) during the period of 12 months commencing on the third anniversary of the relevant date-three times the former unimproved value or the former unimproved value plus four fifths of the valuation increase, whichever is the greater; (v) during each subsequent period of 12 months-the fresh unimproved value: Provided that where the amount calculated pursuant to the formula first mentioned in subparagraph (i), (ii), (iii) or (iv) of paragraph (b) is equal to the amount calculated pursuant to the formula second mentioned in that subparagraph the rateable value of the land concerned shall be that amount: Provided further that where the rateable value of the land as determined pursuant to paragraph (b) exceeds its fresh unimproved value the rateable value of that land shall be its fresh unimproved value. 7. Former unimproved value. (1) In this section- owner " has the same meaning as in the Valuation of Land Act1944-1980; " presently rateable land " means a parcel of land which is rateable as such. (2) Where solely by reason of subdivision, sale, conveyance, transfer, partition or other like cause, there is not a former unimproved value of any presently rateable land the Valuer-General shall make a valuation of

Valuation of Land (Annual Adjustment) Act 1984, No. 50 509 the unimproved value of that rateable land as at the date fixed pursuant to subsection (2) of section 11 of the Valuation of Land Act1944-1980 at which all lands in the Area were required to be valued that next precedes the date at which all lands in the Area were last required to be valued pursuant to that subsection and the former unimproved value of that rateable land shall be that valuation. (3) A valuation of the unimproved value of any presently rateable land made pursuant to this section, shall be made pursuant to the provisions of The Valuation of Land Act of 1944 as amended and in force as at the date at which the valuation is required to be made under subsection (2). (4) Part VI of the Valuation of Land Act1944-1980 applies to a valuation of the unimproved value of any presently rateable land made pursuant to this section. 8. Rates etc., payable upon rateable land under other Acts . (1) This section does not apply to the Land Tax Act1915-1984. (2) Where any rate, charge , assessment or precept whatsoever is prescribed by a provision of any Act to be made, levied, assessed, determined or otherwise calculated on or by reference to the rateable value or unimproved value of land, then, notwithstanding any provision of such Act or the Valuation of Land Act1944-1980 but subject to section 4 (2) of this Act, the rateable value of land as prescribed by section 6 shall be deemed to be the rateable value or, as the case may be, the unimproved value of such land for the purpose of the making, levying, assessing , determining or otherwise calculating the amount of such rate, charge, assessment or precept. PART 111-AMENDMENTS TO LAND TAX (ADJUSTMENT) ACT 9. Citation . (1) In this Part the Land Tax (Adjustment) Act1984 is referred to as the Principal Act. (2) The Principal Act as amended by this Part may be cited as the Land Tax (Adjustment) Act1984. 10. Amendment of s. 2. Application of Act. Section 2 of the Principal Act is amended in subsection (1) by omitting the words " in respect of land (or any parcel thereof) which " and substituting the words " where land ". 11. Amendment of s. 3 . Interpretation . Section 3 of the Principal Act is amended in subsection (1)- (a) by omitting the definition " former unimproved value " and substituting the following definition:- " " former unimproved value ", in relation to any land, means the valuation made by the Valuer-General of such land- (a) which was the unimproved value thereof for the purposes of the Land Tax Act1915-1984 at midnight on 30 June next preceding the relevant date; or

510 Valuation of Land ( Annual Adjustment ) Act 1984, No. 50 (b) in a case where the land did not exist as a separate parcel of land at midnight on that 30 June-which would have been the unimproved value thereof if that land had existed as a separate parcel at midnight on that 30 June;"; (b) by omitting the definition " fresh unimproved value " and substituting the following definitions:- " " fresh unimproved value ", in relation to any land, means the valuation of such land last made- (a) by a complete valuation of the Area proclaimed in force on and from a relevant date; or (b) by an interim valuation; " interim valuation ", in relation to any land , means the valuation of such land so altered or made by the Valuer - General pursuant to subsection (2), (3), (4) or ( 5) of section 13 of the Valuationof Land Act1944-1980 subsequent to the relevant date on which a complete valuation of the Area was last proclaimed in force;". 12. Amendment of s. 4. Unimproved value of land for purposes of Land Tax Act. Section 4 of the Principal Act is amended in subsection (1) by omitting the words " which was valued by that complete valuation " and substituting the words " in that Area,". 13. Repeal of s. 5 and new ss. 5 and 5A . Calculation of former unimproved value where no such value. The Principal Act is amended by repealing section 5 and substituting the following sections:- 5. Former unimproved value. (1) In this section- " present parcel " means a parcel of land which is taxable as such under the Land Tax Act1915-1984. (2) Where, by reason of subdivision, sale, conveyance, transfer, partition or other like cause and by reason of the fact that section 4 (1) of the Valuation of Land (Annual Adjustment) Act 1984 does or did not apply to the Area in which the present parcel is situated, there is not a former unimproved value of a present parcel the Valuer-General shall make a valuation of the unimproved value of that present parcel as at the date fixed pursuant to subsection (2) of section 11 of the Valuation of Land Act1944-1980 at which all lands in the Area were required to be valued that next precedes the date at which all lands in the Area were last required to be valued pursuant to that subsection. (3) A valuation of the unimproved value of any present parcel made pursuant to this section, shall be made pursuant to the provisions of The Valuation of Land Act of 1944 as amended and in force as at the date at which the valuation is required to be made under subsection (2).

Valuation of Land (Annual Adjustment) Act 1984, No. 50 511 (4) Part VI of the Valuation of Land Act1944-1980 applies to a valuation of the unimproved value of any present parcel made pursuant to this section. 5A. Application of Act to certain land. In the application of this Act to and in respect of land in an Area where the valuation last made by the Valuer-General of all lands in that Area was proclaimed in force on 30 June, 1982 or on 30 June, 1983 Part III (other than sections 11 (a) and 13) of the Valuation of Land (Annual Adjustment) Act 1984 shall be deemed to have commenced on the day on which the Land Tax (Adjustment) Act1984, being Act Number 5 of 1984, commenced and shall be given retrospective effect accordingly.".