Hewitt v Valuer General [2004] NSWLEC 728

Land and Environment Court of New South Wales

CITATION : Hewitt v Valuer General [2004] NSWLEC 728 APPLICANT PARTIES : Robert James Hewitt RESPONDENT Valuer-General FILE NUMBER(S) : 31042 of 2004 CORAM: Pain J KEY ISSUES: Valuation of Land :- Appropriate valuation methodology - whether market slow at base date Hurstville Local Environmental Plan 1994 LEGISLATION CITED: State Environmental Planning Policy No 5 - Housing for Older People or People with a Disability Valuation of Land Act 1916 s 6A, s 40 CASES CITED: DATES OF HEARING: 16/12/2004 DATE OF JUDGMENT: 12/24/2004

APPLICANT Mr R J Hewitt (in person) LEGAL REPRESENTATIVES: RESPONDENT Mr A Pickles instructed by the Crown Solicitor's Office

JUDGMENT: THE LAND AND ENVIRONMENT COURT OF NEW SOUTH WALES

Pain J

24 December 2004

31042 of 2004 Hewitt v Valuer General

JUDGMENT 1 Her Honour: The Applicant, Mr Hewitt, has commenced Class 3 proceedings challenging the Valuer General's assessment of the value of Lot 1 Folio Identifier 1048900 being 43-47 Clarke St, Peakhurst ("the land") pursuant to s 37(1) of the Valuation of Land Act 1916 ("the Act"). The relevant base date for the present valuation appeal is 1 July 2003 at which date the Valuer General valued the unimproved value of the land at $1.72 million. This valuation was used by the Office of State Revenue to calculate the land tax payable by the Applicant for the 2004 tax year.

2 Mr Hewitt represented himself at the hearing and relied on the evidence of Mr Tseris, a valuer, who contends that the unimproved value of the land as at the base date was $1.38 million. The Valuer General was represented by his barrister, Mr Pickles. Mr Edmondson, a valuer, gave evidence on behalf of the Valuer General that the unimproved value of the land as at the base date was $1.92 million. If I accept Mr Edmondson's figure then the amount of $1,72 million determined by the Valuer General would remain as the unimproved value of the land as at 1 July 2003 and the land tax payable by the Applicant for the 2004 tax year will be assessed on the basis of this figure.