Valuer-General v Kogarah Town Centre Pty Limited [2014] NSWLEC 186

Land and Environment Court New South Wales

Medium Neutral Citation: Valuer-General v Kogarah Town Centre Pty Limited [2014] NSWLEC 186 Hearing dates: 18 November 2014 Decision date: 28 November 2014 Jurisdiction: Class 3 Before: Biscoe J Decision: Appeals allowed: orders at [49] Catchwords: VALUATION OF LAND - objections to Valuer-General's valuations determined by Commissioners of the Court - further appeal on questions of law from decision of Commissioners - adjoining lands owned by the same person valued by Valuer-General as one under s 26 Valuation of Land Act 1916 and apportioned approximately 70% and 30% under s 28 (because different parts were situated in different local government areas) for 2007-2011 base dates - Commissioners found s 26 values for each year too high or too low and that the correct apportionment was approximately 60% and 40% - Commissioners upheld appeals re the land where 60% correct apportionment (instead of 70% incorrect apportionment) showed a lower value than Valuer-General's value - but Commissioners dismissed appeals and confirmed valuations re the other land where 40% correct apportionment (instead of 30% incorrect apportionment) showed a higher value, on basis that Court has no power to increase an apportioned value - whether error of law. Legislation Cited: Land and Environment Court Act 1979 s 56A Valuation of Land Act 1916 ss 6A, 26, 28, 29, 34, 35B, 35C, 37, 39, 40 Cases Cited: Falk v Chief Commissioner of State Revenue [1999] NSWLEC 301 Falk v Valuer-General [2005] NSWLEC 141 Kogarah Town Centre Ply Limited v Valuer-General [2014] NSWLEC 1085 Kogarah Town Centre Pty Limited v Valuer-General (No 2) [2014] NSWLEC 1107 Kogarah Town Centre Pty Limited v Valuer-General (No 3) [2014] NSWLEC 1124 Marcus Cornelius Noorbergen v Valuer-General [2004] NSWLEC 243 Roy Morgan Research Centre Pty Limited v Commissioner of State Revenue of the State of Victoria [2001] HCA 49, (2001) 207 CLR 72 Category: Principal judgment Parties: Valuer-General (Applicant) Kogarah Town Centre Pty Limited (Respondent) Representation: COUNSEL: T S Hale SC and M Carpenter (Applicant) Submitting appearance (Respondent) SOLICITORS: Crown Solicitor's Office (Applicant) Gadens (Respondent) File Number(s): 31133-31137/12 Decision under appeal Citation: Kogarah Town Centre Pty Limited v Valuer-General (No 3) [2014] NSWLEC 1124 Date of Decision: 2014-06-18 00:00:00 Before: Moore SC and Brown C