Western Bakeries Pty Ltd v Chief Executive, Department of Natural Resources

Western Bakeries Pty Ltd appealed against the unimproved valuations of two commercial lots in Roma assessed by the Department of Natural Resources. The appellant argued that the valuations were excessive, citing factors such as parking restrictions, the absence of on-site car parking, and a pedestrian crossing, as well as the relativity of valuations between main street and fringe commercial areas. The company also argued that the increase in valuation was too significant. The court was required to decide whether the valuations were incorrect and whether the appellant had discharged the onus of proving the same.

The court found that the appellant's purchase of the land had influenced the valuation of at least one of the lots. The valuer had adopted the sale of the subject land as a basis for the valuation, and the evidence suggested that the appellant had met the local market. The court held that the valuer's professional opinion, supported by evidence that was not available at the time of the valuation, was vindicated. The appellant had not discharged the onus of proving that the valuation was wrong. As for the second lot, the court found that the overall valuation was realistic in comparison with other sales. The appellant had not provided substantive evidence that would allow the court to find the valuation was wrong. Therefore, both appeals were dismissed, and the valuations of the chief executive affirmed.

In conclusion, the court dismissed the appeals and affirmed the valuations of the chief executive. The court found that the appellant had not discharged the onus of proving that the valuations were wrong. The valuer's professional opinion was supported by evidence, and the appellant had not provided substantive evidence to the contrary. The court held that the use of sales of vacant or lightly improved parcels of land was the best basis for the assessment of unimproved value.