Valuation of Land Act 1971 (SA)

South Australia Valuation of Land Act 1971 An Act to make provision for the valuation of land, and for other purposes.

Contents Part 1—Preliminary 1 Short title 5 Interpretation Part 2—Administration 6 Valuer-General and Deputy Valuer-General 6A Independence of Valuer-General 7 Delegation 8 Salary of Valuer-General 9 Term of appointment etc Part 3—Valuation and valuation rolls 11 General valuations 12 Time as at which value is to be ascertained 13 Notice of general valuation to be published in Gazette 14 Frequency of general valuations 15 Valuer-General may value any land 16 Valuation may be separate or conjoint 16A Valuation in community schemes 17 Valuation on request 18 Form of valuation roll 19 Amendment to valuation roll 21 Copies of valuation rolls etc to be supplied 22 Adoption of valuations 22A Notional valuations to be made in certain cases 22B Heritage land Part 4—Objections and reviews Division 1—Notices and objections 23 Notice of valuation 24 Objection to valuation 25 Valuer-General to consider and decide upon objection Division 2—Valuation reviews 25A Panels of land valuers 25B Review by valuer Division 3—Review by SACAT 25C Review by SACAT Division 4—Saving provision 25D Saving provision Part 5—Miscellaneous 26 Access to land etc 27 Access to documents in possession of public authorities 28 Returns 29 Notice of sale etc 31 Service of notices 32 Copies of or extracts from entries in valuation rolls 33 Financial provision 34 Regulations Legislative history

The Parliament of South Australia enacts as follows: Part 1—Preliminary 1—Short title This Act may be cited as the Valuation of Land Act 1971. 5—Interpretation (1) In this Act, unless the contrary intention appears— annual value of land, means a value computed as three-quarters of the gross annual rental that the land might reasonably be expected to realise if leased upon condition that the landlord were liable for all rates, taxes and other imposts on the land and the insurance and other outgoings necessary to maintain the value of the land, or as five per cent of the capital value of the land, but this definition is subject to the following qualifications— (a) the annual value of land held of the Crown by virtue solely of a mining lease must not exceed the amount of the rental payable to the Crown under the lease, and if the annual value of any such land would, but for this paragraph, exceed that amount, the annual value must be reduced to that amount; and (b) if the value of the land has been enhanced by trees planted on the land (other than commercial plantations), or trees preserved on the land for the purpose of shelter or ornament, the annual value must be determined as if the value of the land had not been so enhanced; and (c) if the value of the land is enhanced by the existence on the land of any fixtures, consisting of prescribed machinery, plant or equipment the annual value of the land must (where the annual value is computed on the basis of gross annual rental, but not otherwise) be reduced by an amount representing depreciation on that machinery, plant or equipment; and (d) where it is not reasonably practicable to determine a gross annual rental in relation to land, the annual value of the land must be computed on the basis of the capital value of the land; area means a municipality or district as defined in the Local Government Act 1934 and an area in relation to which any body corporate is, by virtue of any Act, taken to be or vested with the powers of, a municipal council or district council, and any other portion or portions of the State declared by regulation to constitute an area for the purposes of this Act; business of primary production means the business of agriculture, pasturage, horticulture, viticulture, apiculture, poultry farming, dairy farming, forestry or any other business consisting of the cultivation of soils, the gathering in of crops or the rearing of livestock or consisting of the propagation and harvesting of fish or other aquatic organisms; capital value of land means the capital amount that an unencumbered estate of fee simple in the land might reasonably be expected to realise upon sale, but if the value of the land has been enhanced by trees planted on the land (other than commercial plantations), or trees preserved on the land for the purpose of shelter or ornament, the capital value must be determined as if the value of the land had not been so enhanced; council means a municipal council or a district council and includes any body corporate that is, by virtue of any Act, taken to be, or vested with the powers of, a municipal or district council; general valuation means a valuation of all the land within an area on which any rate, tax or impost is to be levied or imposed under the provisions of any of the rating or taxing Acts; owner of land means the person who is liable to pay tax in respect of the land under the Land Tax Act 1936, or where there is no person so liable, a person who is liable, as owner or occupier of the land, to pay any rate, tax or impost under any other of the rating or taxing Acts; the rating or taxing Acts means— (a) the Land Tax Act 1936; and (b) the Local Government Act 1934; and (ba) the Emergency Services Funding Act 1998; and (c) the Waterworks Act 1932, the Water Conservation Act 1936 and the Sewerage Act 1929; site value of land means the capital amount that an unencumbered estate in fee simple in the land might reasonably be expected to realise upon sale assuming that any improvements on the land, the benefit of which is unexhausted at the time of valuation, had not been made; for the purposes of this definition— (a) improvements means— (i) buildings and structures (but not including structures in the nature of site works); and (ii) wells, dams and reservoirs; and (iii) the planting of trees for commercial purposes; unimproved value of land means the capital amount that an unencumbered estate of fee simple in the land might reasonably be expected to realise upon sale assuming that any improvements on the land (except, in the case of land not used for primary production, any site improvements), the benefit of which is unexhausted at the time of valuation, had not been made; for the purposes of this definition— (a) improvements means houses and buildings, fixtures and other building improvements of any kind whatsoever, fences, bridges, roads, tanks, wells, dams, fruit trees, bushes, shrubs and other plants planted or sown, whether for trade or other purposes, draining of land, ringbarking, clearing of timber or scrub and any other actual improvements; (b) site improvements means reclamation of land by draining or filling, and any retaining walls or other structures or works ancillary to that reclamation, the excavation, grading or levelling of land, the removal of rocks, stone, sand or soil, and the clearing of timber, scrub or other vegetation; value in relation to land means the annual value, the capital value, the site value and the unimproved value of the land or any one or more of those values; to value means to determine or assess those values or any one or more of them; and determination of value or valuation means a determination or assessment of those values or any one or more of them. (2) Where land is— (a) a primary strata lot in a strata scheme under the Community Titles Act 1996 in which none of the primary lots has been divided by a secondary plan; or (b) a unit under the Strata Titles Act 1988, the unimproved value or site value of the lot or unit will be determined as follows: (c) the capital value of all lots or units shown on the plan will be assessed; and (d) the unimproved value or site value (as the case may require) of the parcel or site will be assessed; and (e) the unimproved value or site value of the strata lot or unit will be taken to be the value that bears to the unimproved value or site value of the parcel or site the same proportion as the capital value of the lot or unit bears to the aggregate capital value of all the strata lots or units shown on the plan. (3) Where any of the primary strata lots created by the deposit of a primary strata plan under the Community Titles Act 1996 have been divided by a secondary plan the unimproved value or site value of the primary lots that have not been divided by a secondary plan (if any), the secondary lots that have not been divided by a tertiary plan (if any) and the tertiary lots (if any) will be determined as follows: (a) the capital value of all the undivided primary and secondary lots and the tertiary lots shown on the plan will be assessed; and (b) the unimproved value or site value (as the case may require) of the primary parcel will be assessed; and (c) the unimproved value or site value of a primary, secondary or tertiary lot will be taken to be the value that bears to the unimproved value or site value of the primary parcel the same proportion as the capital value of the lot bears to the aggregate capital value of all the undivided primary and secondary lots and the tertiary lots shown on the plan.