{"id":"valuation-of-land-act-1971","name":"Valuation of Land Act 1971","slug":"valuation-of-land-act-1971","collection":"act","jurisdiction":"sa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":110665,"registerId":"sa-valuation-of-land-act-1971-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Valuation of Land Act 1971","content":"South Australia\nValuation of Land Act 1971\nAn Act to make provision for the valuation of land, and for other purposes.\n\nContents\nPart 1—Preliminary\n1\tShort title\n5\tInterpretation\nPart 2—Administration\n6\tValuer-General and Deputy Valuer-General\n6A\tIndependence of Valuer-General\n7\tDelegation\n8\tSalary of Valuer-General\n9\tTerm of appointment etc\nPart 3—Valuation and valuation rolls\n11\tGeneral valuations\n12\tTime as at which value is to be ascertained\n13\tNotice of general valuation to be published in Gazette\n14\tFrequency of general valuations\n15\tValuer-General may value any land\n16\tValuation may be separate or conjoint\n16A\tValuation in community schemes\n17\tValuation on request\n18\tForm of valuation roll\n19\tAmendment to valuation roll\n21\tCopies of valuation rolls etc to be supplied\n22\tAdoption of valuations\n22A\tNotional valuations to be made in certain cases\n22B\tHeritage land\nPart 4—Objections and reviews\nDivision 1—Notices and objections\n23\tNotice of valuation\n24\tObjection to valuation\n25\tValuer-General to consider and decide upon objection\nDivision 2—Valuation reviews\n25A\tPanels of land valuers\n25B\tReview by valuer\nDivision 3—Review by SACAT\n25C\tReview by SACAT\nDivision 4—Saving provision\n25D\tSaving provision\nPart 5—Miscellaneous\n26\tAccess to land etc\n27\tAccess to documents in possession of public authorities\n28\tReturns\n29\tNotice of sale etc\n31\tService of notices\n32\tCopies of or extracts from entries in valuation rolls\n33\tFinancial provision\n34\tRegulations\nLegislative history\n\nThe Parliament of South Australia enacts as follows:\nPart 1—Preliminary\n1—Short title\nThis Act may be cited as the Valuation of Land Act 1971.\n5—Interpretation\n\t(1)\tIn this Act, unless the contrary intention appears—\nannual 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—\n\t(a)\tthe 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\n\t(b)\tif 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\n\t(c)\tif 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\n\t(d)\twhere 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;\narea 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;\nbusiness 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;\ncapital 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;\ncouncil 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;\ngeneral 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;\nowner 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;\nthe rating or taxing Acts means—\n\t(a)\tthe Land Tax Act 1936; and\n\t(b)\tthe Local Government Act 1934; and\n\t(ba)\tthe Emergency Services Funding Act 1998; and\n\t(c)\tthe Waterworks Act 1932, the Water Conservation Act 1936 and the Sewerage Act 1929;\nsite 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—\n\t(a)\timprovements means—\n\t(i)\tbuildings and structures (but not including structures in the nature of site works); and\n\t(ii)\twells, dams and reservoirs; and\n\t(iii)\tthe planting of trees for commercial purposes;\nunimproved 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—\n\t(a)\timprovements 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;\n\t(b)\tsite 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;\nvalue 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.\n\t(2)\tWhere land is—\n\t(a)\ta 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\n\t(b)\ta unit under the Strata Titles Act 1988,\nthe unimproved value or site value of the lot or unit will be determined as follows:\n\t(c)\tthe capital value of all lots or units shown on the plan will be assessed; and\n\t(d)\tthe unimproved value or site value (as the case may require) of the parcel or site will be assessed; and\n\t(e)\tthe 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.\n\t(3)\tWhere 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:\n\t(a)\tthe capital value of all the undivided primary and secondary lots and the tertiary lots shown on the plan will be assessed; and\n\t(b)\tthe unimproved value or site value (as the case may require) of the primary parcel will be assessed; and\n\t(c)\tthe 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.\nPart 2—Administration\n6—Valuer-General and Deputy Valuer-General\n\t(1)\tThe Governor may, by notice published in the Gazette, appoint a Valuer-General who will have the general administration of this Act.\n\t(2)\tIf the Valuer-General is temporarily absent from the duties of office or if the office of Valuer-General is temporarily vacant, the Governor may, by notice published in the Gazette, appoint an officer of the Public Service to be a Deputy Valuer-General and that person, while so appointed, will perform all such functions and duties as are imposed on, or assigned to, the Valuer-General by or under this or any other Act.\n\t(3)\tWhere a Deputy Valuer-General is appointed to perform the functions and duties of the Valuer-General, references in this or any other Act to the Valuer-General will, in relation to those functions or duties, be read as references to the Deputy Valuer‑General.\n\t(4)\tA person appointed Valuer-General, or a Deputy Valuer-General under this section must be a person who is qualified for membership of the Australian Property Institute Incorporated or a body prescribed by regulation and has practised as a land valuer (whether in the service of the Government or privately) for a period (whether continuous or in aggregate) of at least 5 years.\n6A—Independence of Valuer-General\nThe Valuer-General will, in valuing any land or performing any statutory function as Valuer-General, exercise an independent judgment and not be subject to direction from any person.\n7—Delegation\n\t(1)\tThe Valuer-General may, by instrument in writing, delegate any of his or her powers, authorities, duties and functions (except this power of delegation) under this or any other Act to any other person.\n\t(2)\tAny such delegation does not prevent the Valuer-General from acting personally in any matter.\n8—Salary of Valuer-General\n\t(1)\tThe Valuer-General will be paid such salary and allowances as the Governor may from time to time determine.\n\t(3)\tThe salary and allowances referred to in subsection (1) are a charge on the Consolidated Account which is to the necessary extent appropriated accordingly.\n9—Term of appointment etc\n\t(1)\tThe Valuer-General will be appointed for a term of 5 years.\n\t(1a)\tSubject to this Act, a person appointed to be the Valuer-General is, on the expiration of a term of office, eligible for reappointment for a term of 5 years.\n\t(2)\tThe Governor may remove the Valuer-General from office upon the presentation of an address by both Houses of Parliament praying for his or her removal.\n\t(3)\tThe Governor may, at any time suspend the Valuer-General from office on the ground of incompetence or misbehaviour and upon such suspension—\n\t(a)\ta full statement of the reason for the suspension must be laid before both Houses of Parliament within 7 days of the suspension if Parliament is then in session or, if not, within 7 days of the commencement of the next succeeding session of Parliament; and\n\t(b)\tif within 1 month of the statement being laid before Parliament, neither House of Parliament presents an address to the Governor praying for the removal of the Valuer-General from office, he or she must be restored to office, but if either House does present such an address, the Governor may remove the Valuer-General from office.\n\t(4)\tThe office of Valuer-General becomes vacant if the Valuer-General—\n\t(a)\tdies; or\n\t(b)\tresigns by written notice addressed to the Governor; or\n\t(ba)\tcompletes a term of office and is not reappointed; or\n\t(c)\tis removed from office by the Governor under subsection (2) or (3); or\n\t(d)\tbecomes bankrupt, applies to take the benefit of any law for the relief of bankrupt or insolvent debtors or compounds with his or her creditors for less than one hundred cents in the dollar; or\n\t(e)\tis convicted of any indictable offence or is sentenced to imprisonment for any offence; or\n\t(f)\tbecomes a member of the Parliament of the State or the Commonwealth; or\n\t(g)\tbecomes, in the opinion of the Governor, incapable, by reason of mental or physical illness, of further performing his or her functions and duties under this Act; or\n\t(h)\tis removed from office by the Governor on the ground that the Valuer-General has engaged in any remunerative employment, occupation or business outside the duties of the office without the consent of the Minister.\n\t(5)\tExcept as provided by this section, the Valuer-General cannot be removed or suspended from office, nor does the office of Valuer-General become vacant.\n\t(6)\tIf a person's conditions of appointment as Valuer-General so provide, a person who—\n\t(a)\twas an employee in the Public Service immediately before his or her appointment as Valuer-General; and\n\t(b)\tis not reappointed as Valuer-General at the expiry of a term of office,\nwill be entitled to be appointed (without any requirement for selection processes to be conducted) to a position in the Public Service with a remuneration level the same as, or at least equivalent to, that of the position he or she occupied immediately before his or her appointment as Valuer-General.\nPart 3—Valuation and valuation rolls\n11—General valuations\n\t(1)\tThe Valuer-General must make or cause to be made general valuations of land within the areas of the State.\n\t(2)\tFor the purposes of each such general valuation, the Valuer-General must determine or cause to be determined, with respect to all land subject to the general valuation, the annual value, the capital value, the site value and the unimproved value of the land so far as those values are required for the purpose of levying or imposing any rate, tax or impost.\n\t(3)\tA separate valuation roll must be prepared in respect of each area.\n12—Time as at which value is to be ascertained\nA value assigned to land for the purposes of a general valuation must be the value of the land as at a date (whether before, on or after the completion of the general valuation) determined by the Valuer-General in relation to the general valuation.\n13—Notice of general valuation to be published in Gazette\n\t(1)\tWhen a general valuation of land within an area has been made under this Act, the Valuer-General must cause notice of the making of the general valuation to be published in the Gazette.\n\t(2)\tA notice published under subsection (1) must specify the area in which the general valuation has been made, and the date determined by the Valuer-General as at which values are assigned to land in the area for the purposes of the general valuation.\n\t(3)\tThe determinations of value comprising the general valuation will come into force and supersede any previous determinations of value in force under this Act and affecting the land to which the general valuation relates as from such day (whether before, on or after the date as at which values are assigned to land for the purposes of the general valuation) as may be determined by the Valuer-General and specified in the notice published under subsection (1).\n14—Frequency of general valuations\n\t(1)\tA general valuation must be made within each area at least once during each successive period of 5 years after the day on which the first general valuation of land within the area comes into force.\n\t(2)\tIf the Valuer-General is of opinion that the value of land within an area has not materially increased or diminished since a previous general valuation of land within the area, he or she may, by notice published in the Gazette, declare that the valuation roll prepared for the purposes of that previous general valuation, correctly represents the value of land within the area and such a declaration will be taken to constitute a general valuation of the land within the area.\n\t(3)\tA value will be taken to have been assigned to land for the purposes of a general valuation made by declaration in accordance with subsection (2) as at the date (whether before, on or after the date of the declaration) specified by the Valuer-General in that declaration.\n15—Valuer-General may value any land\n\t(1)\tThe Valuer-General may at any time, value or cause to be valued any land if the land has not previously been valued or separately valued under this Act or if, in his or her opinion, the value of the land has been materially enhanced or diminished, or such a valuation is, for any reason whatsoever, necessary or expedient.\n\t(2)\tWhere a valuation is made under subsection (1), the value of the land must be determined—\n\t(a)\tif there has been a previous general valuation of land within the same area as that land, in accordance with the level of values prevailing in relation to land of the same or a similar character at the date as at which values were assigned to land for the purposes of the latest such general valuation; or\n\t(b)\tif there has been no previous general valuation of land within the same area as that land, as the value of the land as at the date of valuation.\n\t(3)\tA determination of value made under this section will come into force and supersede any previous determination of value in force under this Act and affecting the land to which the determination relates as from such day (whether before, on or after the day on which the determination of value is made) as may be determined by the Valuer-General.\n\t(4)\tA value determined by valuation under this section must be entered in an appropriate valuation roll.\n16—Valuation may be separate or conjoint\n\t(1)\tThe Valuer-General may, in his or her discretion, make a separate valuation of any portion of any land or may value any land conjointly with other land.\n\t(2)\tThe Valuer-General may make a separate valuation of a portion of land forming part of a larger parcel or allotment, despite a prohibition against, or restriction upon, separate alienation of that portion of land by sale or lease, where—\n\t(a)\tthe valuation is required by law; or\n\t(b)\tthat portion of land is under separate physical occupation.\n\t(3)\tFor the purpose of a valuation under subsection (2), any prohibition against, or restriction upon, alienation of the portion of land in question must be disregarded.\n16A—Valuation in community schemes\nWhere a rate, tax or impost is assessed under one of the rating or taxing Acts against the common property, or part of the common property, created by division of land under the Community Titles Act 1996 separately from a community lot created by the division, the value of the lot for the purposes of an assessment under that Act must not include a component attributable to the interest in the common property or that part of it that attaches to the lot.\n17—Valuation on request\n\t(1)\tThe Minister administering any Act or department of Government, or a council may request the Valuer-General to value any land for the purposes of that Act, department or council and the Valuer-General upon receipt of that request must value the land or cause it to be valued as soon as practicable.\n\t(2)\tThe Valuer-General may, at the request of any person, value land or cause it to be valued if the Valuer-General is satisfied that—\n\t(a)\tthere is no land valuer with the appropriate expertise available to value the land; or\n\t(b)\tthe cost of obtaining the services of a land valuer to value the land would, in the circumstances of the case, result in genuine hardship; or\n\t(c)\tthere are other special reasons why the Valuer-General should accede to the request.\n\t(3)\tA valuation, not made for the purpose of levying or imposing any rate, tax or impost upon land, must not be entered in any valuation roll and the provisions of this Act relating to notice of, and objection against and review of, valuations do not apply in respect of such a valuation.\n\t(4)\tWhere the Valuer-General has valued any land in pursuance of a request under subsection (1) or (2), the Valuer-General may recover from any person or council at whose request he or she has valued the land such fees as are for the time being approved by the Minister, as a debt due to the Valuer-General, in any court of competent jurisdiction.\n18—Form of valuation roll\nA valuation roll will be in such form as the Valuer-General determines and must contain the following particulars in respect of land subject to a general valuation—\n\t(a)\tthe name of the owner; and\n\t(b)\ta description of or reference to the land sufficient to identify it; and\n\t(c)\tthe annual value, the capital value and the site value and the unimproved value of the land, so far as those values have been determined by the Valuer-General; and\n\t(d)\tsuch additional particulars as the Valuer-General may determine.\n19—Amendment to valuation roll\n\t(1)\tThe Valuer-General must correct or amend a valuation or entry in a valuation roll if he or she discovers or receives notice of any error in the valuation or entry.\n\t(2)\tThe Valuer-General must amend a valuation roll if he or she receives notice of a change in the ownership of the land to which it relates.\n\t(3)\tThe Valuer‑General may amend a valuation and the valuation roll if he or she discovers or receives notice that the valuation is not consistent with other valuations in force under this Act (provided that this subsection only applies if the amended valuation will be less than the original valuation).\n21—Copies of valuation rolls etc to be supplied\nThe Valuer-General must, after the completion of a valuation roll for any area or the making of any addition, correction or amendment to a roll and upon payment of such fees as may be prescribed—\n\t(a)\tfurnish the Minister administering the Waterworks Act 1932, the Water Conservation Act 1936 and the Sewerage Act 1929, and the Commissioner of State Taxation, with a copy (which copy may be in writing or transcribed upon magnetic tape or in such other form as the Valuer-General may agree upon with the Minister or the Commissioner) of the valuation roll or the addition, correction or amendment to the roll; and\n\t(b)\tif the council for the area has, under the provisions of the Local Government Act 1934, requested the Valuer-General to supply to it a copy of the valuation roll, furnish the council with a copy (which copy may be in writing or transcribed upon magnetic tape or in such other form as the Valuer-General may agree upon with the Council) of the valuation roll or the addition, correction or amendment to the roll.\n22—Adoption of valuations\n\t(1)\tThe Valuer-General may adopt any valuation made by a council or any other person or body.\n\t(2)\tA valuation adopted under this section has effect as a valuation of the Valuer-General and must be entered in a valuation roll.\n\t(3)\tA valuation adopted under this section will come into force under this Act as from such day (whether before, on or after the date of adoption) as may be determined by the Valuer-General.\n\t(4)\tWhere a valuation adopted under this section was made under an Act that allows a right of appeal in respect of the valuation, Part 4 of this Act does not apply in respect of the valuation.\n22A—Notional valuations to be made in certain cases\n\t(1)\tThe owner of land is entitled to the benefit of this section in respect of the valuation of land by a valuing authority if—\n\t(a)\tthe owner—\n\t(i)\thas an estate of fee simple in the land; or\n\t(ii)\tholds the land by virtue of a Crown lease, or an agreement to purchase from the Crown; or\n\t(iii)\tis the occupier of the land by virtue of his or her shareholding in a body corporate of a kind referred to in paragraph (b)(ii); and\n\t(b)\tthe conditions laid down in any one of the following subparagraphs are satisfied:\n\t(i)\tthe owner of the land is a natural person, the land constitutes his or her principal place of residence, and is not used for any commercial or industrial purpose; or\n\t(ii)\tthe land is vested in a body corporate and—\n\t(A)\tthe whole of the land vested in the body corporate consists of a group of dwellings and land appurtenant to those dwellings; and\n\t(B)\tall issued shares of the body corporate are owned by shareholders who acquire exclusive rights to occupy land of the body corporate by virtue of their shareholdings; and\n\t(C)\tthe land constitutes the principal place of residence of a natural person who is a shareholder in the body corporate; and\n\t(D)\tthe land is not used for a commercial or industrial purpose; or\n\t(iii)\tthe land is used for the business of primary production; and\n\t(c)\tthe value of the land is, in the opinion of the relevant valuing authority, enhanced by—\n\t(i)\tan existing division of the land; or\n\t(ii)\ta potential for division of the land; or\n\t(iii)\ta potential for use of the land otherwise than in the manner referred to in the relevant subparagraph of paragraph (b).\n\t(2)\tWhere a valuing authority is satisfied that a person is entitled to the benefit of this section it may, and must at the request of that person, value the land as if the existing division or potential for division or use referred to in subsection (1)(c) did not exist and any such valuation will operate for the purposes of any rating or taxing Act under which rates, taxes or imposts are levied or imposed on the land on the basis of the valuations of that valuing authority.\n\t(3)\tWhere a valuing authority makes a valuation under the provisions of subsection (2), it must inform the owner of the land, in writing, of the valuation and of the owner's obligations under subsection (6).\n\t(4)\tWhen land is valued under the provisions of subsection (2), it must also be valued as if the owner were not entitled to the benefit of this section, and the latter valuation will take effect for the purpose of a rating or taxing Act if—\n\t(a)\tthe owner ceases to be entitled to the benefit of this section; or\n\t(b)\ta person who is not entitled to the benefit of this section becomes the owner of the land.\n\t(6)\tWhere land has been valued under this section and—\n\t(a)\tcircumstances occur by virtue of which the owner ceases to be entitled to the benefit of this section; or\n\t(b)\tthe owner enters into a transaction by virtue of which a change in the ownership of the land may occur,\nthe owner must, subject to subsection (7), within 28 days inform the relevant valuing authority of those circumstances, or that transaction, and must furnish such further information as the valuing authority may require.\nMaximum penalty: $5 000.\nExpiation fee: $315.\n\t(7)\tWhere by virtue of an Act a right to rescind or avoid a transaction exists, the obligation to inform a valuing authority of the transaction does not arise unless the time within which the right may be exercised expires and the right has not been exercised within that time.\n\t(8)\tIn this section—\nrating or taxing Act means any of the rating or taxing Acts or any other Act under which a rate, tax or impost is levied or imposed on land;\nvaluing authority means the Valuer-General or other authority responsible for valuing land for the purposes of a rating or taxing Act.\n\t(9)\tFor the purposes of the Land Tax Act 1936 a valuation under subsection (2) operates only in relation to land used for the business of primary production.\n\t(10)\tAn apparently genuine document purporting to be issued by a valuing authority and to certify the date of receipt of a request under subsection (2) will, in the absence of proof to the contrary, constitute proof of the matter so certified.\n22B—Heritage land\n\t(1)\tWhere land is on a State/local heritage list, a valuing authority that values the land for the purpose of levying rates, taxes or imposts must, in making the valuation—\n\t(a)\ttake into account the fact that the land is on a State/local heritage list; and\n\t(b)\tdisregard any potential use of the land that is inconsistent with its preservation as a place of State or local heritage significance or value.\n\t(3)\tWhere a valuing authority makes a valuation under subsection (1), it must inform the owner of the land, in writing, of the valuation and of the owner's obligations under subsection (5).\n\t(4)\tThe fact that land is placed on a State/local heritage list does not invalidate pre‑existing valuations.\n\t(5)\tWhere land has been valued under this section and the land ceases to be land that is on a State/local heritage list, the owner must within 28 days inform the relevant valuing authority accordingly and must furnish such further information as the valuing authority may require.\nMaximum penalty: $5 000.\nExpiation fee: $315.\n\t(6)\tFor the purposes of this Act, land is on a State/local heritage list if—\n\t(a)\tthe land, or any place within the land, is a State Heritage Place under the Heritage Places Act 1993; or\n\t(b)\tthe land, or any place within the land, is designated as a place of local heritage value under the Planning, Development and Infrastructure Act 2016; or\n\t(c)\tthe land is, by virtue of the regulations, to be treated as if it were on a State/local heritage list.\n\t(7)\tIn this section—\nrating or taxing Act means any of the rating or taxing Acts or any other Act under which a rate, tax or impost is levied or imposed on land;\nvaluing authority means the Valuer-General or other authority responsible for valuing land for the purposes of a rating or taxing Act.\nPart 4—Objections and reviews\nDivision 1—Notices and objections\n23—Notice of valuation\n\t(1)\tThe Valuer-General must serve notice of a valuation under this Act on the owner or occupier of the land, or both, as the Valuer-General considers appropriate.\n\t(2)\tWhere particulars of the valuation are included in an account, assessment or notice for rates, land tax or some other impost, that document will, subject to the regulations, be taken to constitute the notice of valuation required under subsection (1) and service of that document under the Act imposing the rates, tax or other impost will be taken to constitute service of the notice under subsection (1).\n\t(3)\tA valuation is not invalid, nor is its operation affected, by reason only of a failure to serve notice of the valuation under this section.\n24—Objection to valuation\n\t(1)\tSubject to this section, a person who is dissatisfied with a valuation of land in force under this Act may, by notice in writing served personally or by post on the Valuer‑General, object to the valuation.\n\t(1a)\tAfter notice of a valuation (whenever made) is first served after the commencement of this subsection on the owner or occupier of the land, an objection to the valuation may only be made by the owner or occupier so served within 60 days after the date of service of the notice.\n\t(1b)\tHowever, if the owner or occupier is served with a further notice of the valuation, the person so served will have a further right to object to the valuation provided that—\n\t(a)\tthe further notice is the first notice of the valuation served on the person under the Act under which the notice is served; and\n\t(b)\tthe objection is made within 60 days after the date of service of that further notice.\n\t(1c)\tA person may not make an objection to a valuation if the Valuer-General has previously considered an objection by that person to the valuation.\n\t(1d)\tFor the purposes of determining the period within which an objection to a valuation must be made—\n\t(a)\tnotice of the valuation sent by post to a person at a proper address for service of the person will be taken to be served at that address at the end of the second day after the day on which it was sent by post unless it is proved that it was not delivered to that address at all; and\n\t(b)\tan apparently genuine document purporting to be issued by the authority that sent the notice and to certify that a specified notice was sent by post on a specified day to a specified person at a specified address will, in the absence of proof to the contrary, constitute proof of the matters so certified.\n\t(1e)\tDespite any other provision of this section, the Valuer‑General may, for reasonable cause shown by a person entitled to make an objection to a valuation, extend the period within which the objection may be made (whether or not the period for objection to the valuation that would otherwise apply under this section has already expired).\n\t(2)\tA notice of objection under subsection (1) must contain a full and detailed statement of the grounds on which the objection is based.\n\t(3)\tDespite any other provision of this section—\n\t(a)\tif the owner or occupier of land is first served with notice of a valuation of the land under the Land Tax Act 1936 in the 2020/2021 or 2021/2022 financial year; and\n\t(b)\tthe valuation is of the site value of the land determined for a general valuation that came into force at midnight on 30 June 2020 for the 2020/2021 financial year,\nan objection to the valuation may be made by the owner or occupier within 60 days after the date of service of the notice even if the valuation is no longer in force.\n25—Valuer-General to consider and decide upon objection\n\t(1)\tThe Valuer-General must, as soon as practicable, consider any objection made under this Act and may either allow or disallow the objection.\n\t(2)\tOn the determination of any such objection, the Valuer-General must serve upon the person by whom the objection was made notice in writing of his or her decision on the objection and, if the Valuer-General decides to allow an objection, either wholly or in part, he or she must alter the valuation and valuation roll to conform with his or her decision.\nDivision 2—Valuation reviews\n25A—Panels of land valuers\n\t(1)\tThe Governor may, for the purposes of this Division, divide the State into regions and establish a panel of land valuers in relation to each region.\n\t(2)\tSubject to this section, the Governor may appoint such land valuers to a panel as he or she thinks expedient.\n\t(3)\tA land valuer will be appointed to a panel for such term, not exceeding 3 years, as the Governor may determine and specifies in the instrument of appointment and, upon the expiration of his or her term, will be eligible for reappointment.\n\t(4)\tA land valuer is not eligible for appointment to a panel established under this section unless the valuer—\n\t(a)\thas been nominated in the prescribed manner and form for appointment to the panel by the Real Estate Institute of South Australia Incorporated or the Australian Property Institute Incorporated; and\n\t(b)\thas experience in valuing land in the region in relation to which the panel is established.\n\t(5)\tNo person who is employed in a department of the Government, by an agency or instrumentality of the Crown or by a council is entitled to be a member of a panel established under this section.\n\t(6)\tThe Governor may, for proper cause, remove a land valuer from a panel.\n\t(7)\tA land valuer may resign from a panel by written notice addressed to the Minister.\n\t(8)\tThe members of panels established under this section are entitled to such allowances as may be prescribed.\n25B—Review by valuer\n\t(1)\tA person who is dissatisfied with the decision of the Valuer-General upon an objection under this Part may, within 21 days of the day on which he or she receives notice of the decision, apply for a review of the valuation in accordance with this section.\n\t(2)\tAn application under this section—\n\t(a)\tmust be made in the prescribed manner and form; and\n\t(b)\tmust be lodged at the office of the Valuer-General or served, by post, on the Valuer-General; and\n\t(c)\tmust be accompanied by the prescribed fee.\n\t(3)\tNo application for review of a valuation may be made under this section if the objection to the valuation involves a question of law.\n\t(4)\tWhere due application for review of a valuation is made under this section, a land valuer (in this section referred to as the valuer) must be selected in accordance with the regulations from the appropriate panel of land valuers to conduct the review.\n\t(5)\tSubject to this section, the valuer must, in conducting a review under this section, take into account—\n\t(a)\tthe matters set out in the application for review; and\n\t(b)\tany representations of the applicant and the Valuer-General made under subsection (7); and\n\t(c)\tany other matter that the valuer considers relevant to the review of the valuation.\n\t(6)\tThe matters to be considered upon a review under this section must be confined to questions of fact and must not involve questions of law.\n\t(7)\tThe valuer must afford the applicant and the Valuer-General a reasonable opportunity to make representations to the valuer on the subject matter of the review.\n\t(8)\tRepresentations may be made under subsection (7) personally, by a land valuer acting on behalf of the applicant or the Valuer-General, or by any other representative.\n\t(9)\tSubject to subsection (10), the valuer must, upon the determination of the review, confirm, increase or decrease the valuation.\n\t(10)\tA valuer must not make any alteration to a valuation under subsection (9) which has the effect of increasing or decreasing the valuation by a proportion of one-tenth or less.\n\t(11)\tThe Valuer-General must make such alterations (if any) to the valuation and valuation roll as are necessary to give effect to the decision of the valuer upon the review.\n\t(12)\tWhere a valuation is reduced upon a review under this section, the fee paid by the applicant for the review must be refunded.\nDivision 3—Review by SACAT\n25C—Review by SACAT\n\t(1)\tA person who is dissatisfied with—\n\t(a)\tthe decision of the Valuer-General upon an objection under Division 1; or\n\t(b)\tthe decision of a land valuer upon a review under Division 2,\nmay apply to SACAT for a review of the decision.\n\t(2)\tThe right of review conferred by subsection (1)(b) may be exercised by the Valuer‑General.\n\t(3)\tFor the purposes of the South Australian Civil and Administrative Tribunal Act 2013—\n\t(a)\tan application for a review by SACAT must be made within 21 days after the applicant receives notice of the relevant decision (unless SACAT, in its discretion, allows an extension of time for making the application); and\n\t(b)\ta review under this section will be taken to come within SACAT's review jurisdiction but, in the exercise of this jurisdiction, SACAT will consider the matter de novo (adopting such processes and procedures, and considering and receiving such evidence or material, as it thinks fit for the purposes of the proceedings); and\n\t(c)\twithout limitation, a variation made by SACAT on the review of a valuation may consist of an increase or decrease in the valuation.\n\t(4)\tIn this section—\nSACAT means the South Australian Civil and Administrative Tribunal established under the South Australian Civil and Administrative Tribunal Act 2013.\nDivision 4—Saving provision\n25D—Saving provision\nA right to recover a rate, tax or impost is not suspended by an objection or review under this Part and the rate, tax or impost may be recovered on the basis that the valuation is correct but, in the event of a valuation being altered, a due adjustment must be made and any amount paid in excess of the amount that might lawfully have been recovered on the basis of the altered valuation must be refunded and if, on the basis of the altered valuation, a greater amount than that actually recovered might lawfully have been recovered, the difference may be recovered as arrears.\nPart 5—Miscellaneous\n26—Access to land etc\n\t(1)\tFor the purposes of this Act, the Valuer-General or a person authorised in writing by the Valuer-General may—\n\t(a)\tenter upon any land and make any inspection, measurement or survey necessary or expedient to determine the value of the land; and\n\t(b)\tput to the owner or occupier of the land or any person on the land any questions relating to the value of the land.\n\t(2)\tA person must not hinder or obstruct the Valuer-General or a person authorised in writing by the Valuer-General in the exercise of the powers conferred by subsection (1) or refuse or fail truthfully to answer a question lawfully put to him or her under that subsection.\nMaximum penalty: $2 500.\n27—Access to documents in possession of public authorities\n\t(1)\tThe Valuer-General and any person authorised in writing by the Valuer-General must be given full and free access to all maps, plans, documents and books that are relevant to the determination of the value of any land, in the possession or power of any department of Government or any council within the State.\n\t(2)\tA person must not prevent or attempt to prevent the Valuer-General or a person authorised in writing by the Valuer-General from having access to any such maps, plans, documents or books.\nMaximum penalty: $2 500.\n28—Returns\n\t(1)\tThe Valuer-General may, for the purposes of this Act, serve upon the owner of any land forms to be completed and returned to the Valuer-General within such time as the Valuer-General may determine, and specifies upon the forms.\n\t(2)\tThe forms will contain such questions as the Valuer-General may determine with reference to—\n\t(a)\tthe use of the land;\n\t(b)\tthe nature and value of improvements on the land;\n\t(c)\tthe tenancies (if any) to which the land is subject;\n\t(d)\tany other matters relevant to the valuation of the land.\n\t(3)\tThe Valuer-General may, if he or she thinks fit, require any person by whom a form is completed and returned under this section to verify the contents of the form by statutory declaration.\n\t(4)\tA person must not fail to complete and return a form served upon him or her under subsection (1), or return a form containing information that is false or misleading in any material particular, or fail to comply with a requirement made under subsection (3).\nMaximum penalty: $2 500.\nExpiation fee: $75.\n29—Notice of sale etc\n\t(1)\tSubject to subsection (2), if any land is sold or the title to any land is transferred, the vendor or transferor must, within 30 days after the completion of the sale or transfer, give to the Valuer-General a notice containing prescribed particulars of the transaction in writing.\nMaximum penalty: $2 500.\n\t(2)\tSubsection (1) does not apply in respect of land that has been brought under the provisions of the Real Property Act 1886.\n31—Service of notices\nA notice that the Valuer-General is required to serve upon any person by or under this Act, may be served upon that person—\n\t(a)\tpersonally; or\n\t(b)\tby post; or\n\t(c)\tby affixing it in some conspicuous place upon the land to which it relates.\n32—Copies of or extracts from entries in valuation rolls\n\t(1)\tUpon the application in writing of any person and upon payment of the prescribed fee, the Valuer-General must furnish that person with a certified copy of, or extract from, any entry in a valuation roll.\n\t(2)\tA copy of, or extract from, an entry in a valuation roll certified under the hand of the Valuer-General will in all proceedings and for all purposes be evidence of the matters and things stated in it and that any valuation to which the entry relates has been made in conformity with the provisions of this Act.\n\t(3)\tThe Valuer-General must publish information as to land value in such forms as the Valuer-General thinks appropriate and make publications containing such information available for purchase at prices approved by the Minister.\n\t(4)\tThe Valuer-General must—\n\t(a)\tat the request of the owner of land, permit the owner to inspect, free of charge, entries in the valuation roll relating to that land;\n\t(b)\tat the request of any person, and on payment of the prescribed fee, provide that person with information from the valuation roll as to the value of land.\n33—Financial provision\n\t(1)\tAll money paid to or recovered by the Valuer-General under this Act must be paid into the Consolidated Account.\n\t(2)\tThe money required for the purposes of this Act (except money for the appropriation of which other provision has been made in this Act) will be paid out of money provided by Parliament for those purposes.\n34—Regulations\nThe Governor may make all such regulations as are necessary or expedient for the purposes of this Act, and, without limiting the generality of the foregoing, those regulations may—\n\t(a)\tprescribe and provide for the recovery of fees for the purposes of this Act; and\n\t(ab)\tprovide that specified fixtures or improvements, or fixtures or improvements of a specified class, will not be taken into account in determining or assessing the annual value or capital value of land generally, or land of a particular class, where the determination or assessment is to be used for the purpose of raising, levying or imposing any rate, tax or impost; and\n\t(b)\tprescribe any form for the purposes of this Act.\nLegislative history\nNotes\n\t•\tPlease note—References in the legislation to other legislation or instruments or to titles of bodies or offices are not automatically updated as part of the program for the revision and publication of legislation and therefore may be obsolete.\n\t•\tEarlier versions of this Act (historical versions) are listed at the end of the legislative history.\n\t•\tFor further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au.\nPrincipal Act and amendments\nNew entries appear in bold.\nYear\nNo\nTitle\nAssent\nCommencement\n1971\n113\nValuation of Land Act 1971\n9.12.1971\n1.6.1972 (Gazette 11.5.1972 p1758)\n1972\n76\nStatutes Amendment (Public Salaries) Act 1972\n28.9.1972\n28.9.1972\n1972\n79\nStatutes Amendment (Valuation of Land) Act 1972\n5.10.1972\n1.6.1972: s 2\n1973\n28\nStatutes Amendment (Public Salaries) Act 1973\n20.9.1973\n20.9.1973\n1975\n19\nStatutes Amendment (Public Salaries) Act 1975\n27.3.1975\n28.8.1975 (Gazette 28.8.1975 p1126)\n1976\n93\nValuation of Land Act Amendment Act 1976\n16.12.1976\n16.12.1976\n1981\n29\nStatutes Amendment (Valuation of Land) Act 1981\n19.3.1981\n30.6.1981 (Gazette 4.6.1981 p1640)\n1981\n91\nValuation of Land Act Amendment Act 1981\n23.12.1981\n23.12.1981\n1983\n27\nLocal Government Act Amendment Act 1983\n16.6.1983\n28.7.1983 (Gazette 21.7.1983 p126)\n1984\n88\nValuation of Land Act Amendment Act 1984\n29.11.1984\n11.7.1985 (Gazette 4.7.1985 p6)\n1985\n59\nStatutes Amendment (Remuneration) Act 1985\n30.5.1985\n13.6.1985 (Gazette 13.6.1985 p2132)\n1985\n86\nValuation of Land Act Amendment Act 1985\n19.9.1985\n1.7.1986 (Gazette 6.2.1986 p254)\n1987\n31\nValuation of Land Act Amendment Act 1987\n23.4.1987\n1.9.1987 (Gazette 20.8.1987 p516)\n1990\n18\nStatutes Repeal and Amendment (Remuneration) Act 1990\n19.4.1990\n19.4.1990 (Gazette 19.4.1990 p1136)\n1991\n3\nValuation of Land (Miscellaneous) Amendment Act 1991\n14.3.1991\n14.3.1991\n1992\n71\nStatutes Amendment (Expiation of Offences) Act 1992\n19.11.1992\n1.3.1993 (Gazette 18.2.1993 p600)\n1993\n56\nHeritage Act 1993\n27.5.1993\n15.1.1994 (Gazette 27.10.1993 p1890)\n1996\n38\nStatutes Amendment (Community Titles) Act 1996\n9.5.1996\nss 46 & 47—4.11.1996 (Gazette 31.10.1996 p1460)\n1998\n43\nValuation of Land (Miscellaneous) Amendment Act 1998\n27.8.1998\n1.12.1998 (Gazette 26.11.1998 p1600) except s 13(a) & (b)—30.6.1981: s 2(1)\n1998\n63\nEmergency Services Funding Act 1998\n10.9.1998\nSch 2 (cl 3)—30.6.1999 (Gazette 13.5.1999 p2502)\n2005\n39\nHeritage (Heritage Directions) Amendment Act 2005\n14.7.2005\nSch 1 (cl 10)—17.11.2005 (Gazette 17.11.2005 p3972)\n2009\n76\nValuation of Land (Miscellaneous) Amendment Act 2009\n10.12.2009\n10.12.2009\n2014\n26\nStatutes Amendment (SACAT) Act 2014\n11.12.2014\nPt 18 (ss 210—216)—29.3.2015: s 2(2)\n2017\n5\nStatutes Amendment (Planning, Development and Infrastructure) Act 2017\n28.2.2017\nPt 27 (s 85)—19.3.2021 (Gazette 4.3.2021 p823)\n2021\n23\nLand Tax (Discretionary Trusts) Amendment Act 2021\n17.6.2021\nSch 1 (cl 1)—17.6.2021\nProvisions amended since 3 February 1976\n\t•\tLegislative history prior to 3 February 1976 appears in marginal notes and footnotes included in the consolidation of this Act contained in Volume 11 of The Public General Acts of South Australia 1837-1975 at page 286.\nNew entries appear in bold.\nEntries that relate to provisions that have been deleted appear in italics.\nProvision\nHow varied\nCommencement\nPt 1\n\n\ns 2\ndeleted by 43/1998 s 17 (Sch)\n1.12.1998\ns 3\namended by 91/1981 s 2\n23.12.1981\n\namended by 88/1984 s 3\n11.7.1985\n\ndeleted by 43/1998 s 17 (Sch)\n1.12.1998\ns 4\namended by 29/1981 s 5\n30.6.1981\n\ndeleted by 3/1991 s 2\n14.3.1991\ns 5\n\n\ns 5(1)\n\n\nannual value\namended by 29/1981 s 6(a), (b)\n30.6.1981\n\namended by 3/1991 s 3(a)\n14.3.1991\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\narea\namended by 93/1976 s 2\n16.12.1976\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\nbusiness of primary production\ninserted by 29/1981 s 6(c)\n30.6.1981\ncapital value\namended by 3/1991 s 3(b)\n14.3.1991\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\ncouncil\namended by 43/1998 s 17 (Sch)\n1.12.1998\ngeneral valuation\namended by 43/1998 s 17 (Sch)\n1.12.1998\nowner\namended by 43/1998 s 17 (Sch)\n1.12.1998\nthe rating or taxing Acts\nsubstituted by 3/1991 s 3(d)\n14.3.1991\n\namended by 63/1998 Sch 2 (cl 3(a))\n30.6.1999\nrating or taxing authority\ndeleted by 3/1991 s 3(c)\n14.3.1991\nsite value\nsubstituted by 29/1981 s 6(e)\n30.6.1981\n\n(b) deleted by 31/1987 s 3(a)\n1.9.1987\n\namended by 31/1987 s 3(b)\n1.9.1987\nunimproved value\namended by 31/1987 s 3(b)\n1.9.1987\n\n(c) deleted by 31/1987 s 3(b)\n1.9.1987\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 5(2)\ninserted by 31/1987 s 3(c)\n1.9.1987\n\nsubstituted by 38/1996 s 46\n4.11.1996\nPt 2\n\n\ns 6\n\n\ns 6(1)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 6(2)\namended by 43/1998 ss 3(a), 17 (Sch)\n1.12.1998\ns 6(3)\namended by 43/1998 ss 3(b), 17 (Sch)\n1.12.1998\ns 6(4)\namended by 93/1976 s 3\n16.12.1976\n\namended by 43/1998 s 3(c)\n1.12.1998\ns 6A\ninserted by 43/1998 s 4\n1.12.1998\ns 7\n\n\ns 7(1)\namended by 43/1998 ss 5, 17 (Sch)\n1.12.1998\ns 7(2)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 8\n\n\ns 8(1)\namended by 59/1985 s 23(a)\n13.6.1985\n\namended by 18/1990 s 28\n19.4.1990\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 8(2)\ndeleted by 59/1985 s 23(b)\n13.6.1985\ns 8(3)\namended by 59/1985 s 23(c)\n13.6.1985\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 9\n\n\ns 9(1)\nsubstituted by 43/1998 s 6(a)\n1.12.1998\ns 9(1a)\ninserted by 43/1998 s 6(a)\n1.12.1998\ns 9(2) and (3)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 9(4)\namended by 43/1998 ss 6(b)—(d), 17 (Sch)\n1.12.1998\ns 9(5)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 9(6)\ninserted by 43/1998 s 6(e)\n1.12.1998\ns 10\ndeleted by 43/1998 s 17 (Sch)\n1.12.1998\nPt 3\n\n\ns 11\n\n\ns 11(1)\nsubstituted by 43/1998 s 7\n1.12.1998\ns 11(2)\namended by 3/1991 s 4\n14.3.1991\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 11(3)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 12\nsubstituted by 43/1998 s 8\n1.12.1998\ns 13\n\n\ns 13(1)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 13(2)\namended by 43/1998 ss 9(a), 17 (Sch)\n1.12.1998\ns 13(3)\namended by 43/1998 ss 9(b), 17 (Sch)\n1.12.1998\ns 14\n\n\ns 14(1) and (2)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 14(3)\ninserted by 43/1998 s 10\n1.12.1998\ns 15\n\n\ns 15(1)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 15(2)\namended by 43/1998 ss 11(a), 17 (Sch)\n1.12.1998\ns 15(3)\namended by 43/1998 ss 11(b), 17 (Sch)\n1.12.1998\ns 15(4)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 16\n\n\ns 16(1)\ns 16 redesignated as s 16(1) by 93/1976 s 4\n16.12.1976\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 16(2) and (3)\ninserted by 93/1976 s 4\n16.12.1976\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 16A\ninserted by 38/1996 s 47\n4.11.1996\n\namended by 63/1998 Sch 2 (cl 3(b))\n30.6.1999\ns 17\n\n\ns 17(1)\namended by 3/1991 s 5(a)\n14.3.1991\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 17(2)\ninserted by 3/1991 s 5(b)\n14.3.1991\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 17(3)\namended by 43/1998 s 17 (Sch)\n1.12.1998\n\namended by 26/2014 s 210\n29.3.2015\ns 17(4)\namended by 88/1984 s 4\n11.7.1985\n\namended by 3/1991 s 5(c)\n14.3.1991\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 18\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 19\n\n\ns 19(1) and (2)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 19(3)\ninserted by 76/2009 s 3\n10.12.2009\ns 20\ndeleted by 3/1991 s 6\n14.3.1991\ns 21\namended by 3/1991 s 7\n14.3.1991\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 22\n\n\ns 22(2)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 22(3)\namended by 43/1998 ss 12, 17 (Sch)\n1.12.1998\ns 22(4)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 22A\ninserted by 29/1981 s 7\n30.6.1981\ns 22A(1)\namended by 43/1998 s 13(a)\n30.6.1981\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 22A(2)\namended by 43/1998 s 13(b)\n30.6.1981\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 22A(2a)\ninserted by 43/1998 s 13(c)\n1.12.1998\n\ndeleted by 76/2009 s 4\n10.12.2009\ns 22A(3)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 22A(4)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 22A(5)\ndeleted by 43/1998 s 13(d)\n1.12.1998\ns 22A(6)\namended by 3/1991 s 14\n14.3.1991\n\namended by 71/1992 s 3(1) (Sch)\n1.3.1993\n\namended by 43/1998 ss 13(e), 17 (Sch)\n1.12.1998\ns 22A(9)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 22A(10)\ninserted by 43/1998 s 13(f)\n1.12.1998\ns 22B\ninserted by 86/1985 s 3\n1.7.1986\ns 22B(1)\nsubstituted by 3/1991 s 8(a)\n14.3.1991\n\namended by 39/2005 Sch 1 cl 10(1)—(3)\n17.11.2005\ns 22B(2)\ndeleted by 3/1991 s 8(a)\n14.3.1991\ns 22B(3)\namended by 3/1991 s 8(b)\n14.3.1991\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 22B(4)\nsubstituted by 3/1991 s 8(c)\n14.3.1991\n\namended by 39/2005 Sch 1 cl 10(4)\n17.11.2005\ns 22B(5)\namended by 3/1991 s 14\n14.3.1991\n\namended by 71/1992 s 3(1) (Sch)\n1.3.1993\n\namended by 43/1998 ss 14, 17 (Sch)\n1.12.1998\n\namended by 39/2005 Sch 1 cl 10(5)\n17.11.2005\ns 22B(6)\namended by 3/1991 s 8(d)\n14.3.1991\n\namended by 56/1993 Sch 2\n15.1.1994\n\nsubstituted by 39/2005 Sch 1 cl 10(6)\n17.11.2005\n\namended by 5/2017 s 85\n19.3.2021\ns 22B(7)\n\n\nitem of the State heritage\ndeleted by 56/1993 Sch 2\n15.1.1994\nState Heritage Area\nsubstituted by 56/1993 Sch 2\n15.1.1994\n\ndeleted by 39/2005 Sch 1 cl 10(7)\n17.11.2005\nPt 4\nheading substituted by 91/1981 s 3\n23.12.1981\n\nheading substituted by 88/1984 s 5\n11.7.1985\n\nheading substituted by 26/2014 s 211\n29.3.2015\nPt 4 Div 1\nheading inserted by 88/1984 s 5\n11.7.1985\ns 23\namended by 91/1981 s 4\n23.12.1981\n\namended by 3/1991 s 9\n14.3.1991\n\nsubstituted by 43/1998 s 15\n1.12.1998\ns 24\nsubstituted by 91/1981 s 5\n23.12.1981\ns 24(1)\namended by 43/1998 s 16(a)\n1.12.1998\ns 24(1a)—(1d)\ninserted by 43/1998 s 16(b)\n1.12.1998\ns 24(1e)\ninserted by 76/2009 s 5\n10.12.2009\ns 24(3)\ninserted by 23/2021 Sch 1 cl 1\n17.6.2021\ns 25\n\n\ns 25(1) and (2)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 25(3)\ndeleted by 88/1984 s 6\n11.7.1985\ns 25(4)\namended by 27/1983 s 25(1)\n28.7.1983\n\ndeleted by 88/1984 s 6\n11.7.1985\nPt 4 Div 2\ninserted by 88/1984 s 7\n11.7.1985\ns 25A\n\n\ns 25A(1)—(8)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 25B\n\n\ns 25B(1)\namended by 43/1998 s 17 (Sch)\n1.12.1998\n\namended by 26/2014 s 212\n29.3.2015\ns 25B(4)—(12)\namended by 43/1998 s 17 (Sch)\n1.12.1998\nPt 4 Div 3\ninserted by 88/1984 s 7\n11.7.1985\n\nheading substituted by 26/2014 s 213\n29.3.2015\ns 25C\n\n\ns 25C(1)\namended by 43/1998 s 17 (Sch)\n1.12.1998\n\namended by 26/2014 s 214(1)\n29.3.2015\ns 25C(2)\namended by 26/2014 s 214(2)\n29.3.2015\ns 25C(3)\nsubstituted by 26/2014 s 214(3)\n29.3.2015\ns 25C(4)\ninserted by 26/2014 s 214(3)\n29.3.2015\n Pt 4 Div 4\ninserted by 88/1984 s 7\n11.7.1985\ns 25D\namended by 3/1991 s 10\n14.3.1991\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\n\namended by 26/2014 s 215\n29.3.2015\nPt 5\n\n\ns 26\n\n\ns 26(1)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 26(2)\namended by 3/1991 s 14\n14.3.1991\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 27\n\n\ns 27(1)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 27(2)\namended by 3/1991 s 14\n14.3.1991\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 28\n\n\ns 28(1)\namended by 3/1991 s 11(a)\n14.3.1991\ns 28(2)\nsubstituted by 3/1991 s 11(b)\n14.3.1991\ns 28(3)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 28(4)\namended by 3/1991 s 14\n14.3.1991\n\namended by 71/1992 s 3(1) (Sch)\n1.3.1993\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 29\n\n\ns 29(1)\namended by 3/1991 s 14\n14.3.1991\n\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 29(2)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 29(3) and (4)\ndeleted by 3/1991 s 12\n14.3.1991\ns 30\ndeleted by 43/1998 s 17 (Sch)\n1.12.1998\ns 32\n\n\ns 32(1) and (2)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 32(3) and (4)\ninserted by 3/1991 s 13\n14.3.1991\ns 33\n\n\ns 33(1)\nsubstituted by 43/1998 s 17 (Sch)\n1.12.1998\ns 33(2)\namended by 43/1998 s 17 (Sch)\n1.12.1998\ns 34\namended by 43/1998 s 17 (Sch)\n1.12.1998\nTransitional etc provisions associated with Act or amendments\nValuation of Land (Miscellaneous) Amendment Act 1991\n15—Saving provision\nThe amendments to the definitions of annual value and capital value made by this Act do not affect the validity of determinations of annual value or capital value made by reference to the earlier definitions.\nStatutes Amendment (SACAT) Act 2014\n216—Transitional provisions\n\t(1)\tIn this section—\nprincipal Act means the Valuation of Land Act 1971;\nrelevant day means the day on which this Part comes into operation;\nTribunal means the South Australian Civil and Administrative Tribunal.\n\t(2)\tA right of appeal to the Land and Valuation Court under section 25C of the principal Act in existence before the relevant day (but not exercised before that day) will be exercised as if this Part had been in operation before that right arose, so that the relevant proceedings may be commenced before the Tribunal rather than the Land and Valuation Court.\n\t(3)\tNothing in this section affects any proceedings before the Land and Valuation Court commenced before the relevant day.\nHistorical versions\nReprint No 1—15.1.1992\n\nReprint No 2—1.3.1993\n\nReprint No 3—15.1.1994\n\nReprint No 4—4.11.1996\n\nReprint No 5—1.12.1998\n\nReprint No 6—30.6.1999\n\n17.11.2005\n\n10.12.2009\n\n29.3.2015\n\n19.3.2021\n\n","sortOrder":0}],"analysis":{"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope assessment is not possible as the legislative text was not available for analysis. No determination can be made about whether the Act's scope changed from its original intent."},"complexity_factors":["No legislative text was retrievable — the source URL returned a 404 Page Not Found error","Complexity cannot be meaningfully assessed without the actual content of the Act","Score of 1 reflects absence of analysable material, not simplicity of the underlying law"],"plain_english_summary":"## ⚠️ Content Unavailable\n\nThe actual text of the **Valuation of Land Act 1971 (SA)** could not be retrieved. The source URL returned a **'Page Not Found'** error, likely due to a website restructure on the South Australian legislation website around **24 March 2026**.\n\n### What we know about this Act generally:\nThe *Valuation of Land Act 1971* is a South Australian law that governs how land is **valued for rating and taxing purposes** — for example, determining the value of your property so councils and the state government can calculate rates and land tax. It affects:\n- **Property owners** across South Australia\n- **Local councils** that use valuations to set rates\n- **The Valuer-General** (the government official responsible for land valuations)\n- **Businesses and investors** with property holdings\n\n> ⚠️ **No analysis can be reliably completed** without the actual legislative text. The information above is based on general knowledge of this Act's title and typical scope — it should **not** be relied upon for legal or financial decisions.\n\nTo access the current version, visit [www.legislation.sa.gov.au](https://www.legislation.sa.gov.au) and search directly for the Act."},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"The Act as consolidated shows scope changes from its original 1971 form through subsequent amendments that added or altered substantive mechanisms. Representative examples from the text and legislative history include insertion of an express independence provision for the Valuer‑General (s 6A, inserted 1998), creation and regulation of panels of land valuers and their nomination process (s 25A, additions in the 1980s and later), transfer of external review jurisdiction to SACAT and related transitional provisions (s 25C, amended 2014), special valuation rules for community/common property (s 16A, 1996) and heritage (s 22B, inserted 1985 and amended later), and the notional‑valuation regime (s 22A, inserted 1981). These amendments alter the Act’s operational scope by adding institutional safeguards, review pathways and tailored valuation treatments for specific classes of land (as evidenced in the consolidated provisions and legislative history)."},"complexity_factors":["Extensive and technical definitions of multiple valuation bases (annual, capital, site, unimproved) with qualifications (s 5).","Multiple valuation pathways: scheduled general valuations, discretionary valuations, adoption of external valuations, and notional/heritage valuations (s 11, s 14, s 15, s 22, s 22A, s 22B).","Layered objection and review procedures including internal review by panel valuers and external review by SACAT with differing scopes and time limits (s 24, s 25A–25C).","Significant administrative discretion vested in the Valuer‑General (timing of valuations, adoption, declarations, delegation) (s 7, s 12, s 14(2), s 15, s 22).","Interaction with multiple other Acts and revenue streams (definitions referencing Land Tax Act, Local Government Act, Emergency Services Funding Act and water/sewerage Acts) (s 5).","Statutory compliance obligations, penalty and expiation regime dispersed across several sections (s 22A, s 22B, s 26–29, s 28), creating operational complexity for owners and administrators.","Institutional arrangements for appointment, tenure, removal and independence of the Valuer‑General (s 6, s 6A, s 9) plus regional panel nomination rules (s 25A(4)).","Records, supply and financial handling obligations (valuation roll form, supply to agencies/councils, fee recovery, Consolidated Account) (s 18, s 21, s 33)."],"plain_english_summary":"What this Act does, mechanically\n\n- The Valuation of Land Act 1971 sets out who values land in South Australia, what kinds of values are calculated, how valuation records (valuation rolls) are made and updated, and the administrative and enforcement machinery that supports those functions (short title and long title; Part 1–5; see in particular s 5, s 6–9, s 11–19, Part 4 and Part 5).\n\n- It requires the Valuer‑General to make general valuations for areas of the State and to determine, as needed for levying rates, taxes and imposts, annual value, capital value, site value and unimproved value of land (s 11(1)–(2); definitions in s 5). The Valuer‑General publishes notices of general valuations (s 13) and prepares separate valuation rolls for each area (s 11(3); s 18).\n\n- The Act gives the Valuer‑General powers to value land outside the regular cycle when necessary, to adopt others' valuations, to determine timing of valuation (s 12, s 14, s 15, s 22), and to delegate functions (s 7). It also establishes an appointment and tenure regime for the Valuer‑General, including minimum qualifications, an independence requirement when performing statutory functions (s 6, s 6A, s 9).\n\n- For landowners and occupiers the Act creates procedural rights and obligations: notice of valuations (s 23), time-limited rights to object (s 24) and multi-step review routes (internal review by an appointed land valuer under a regional panel (s 25A, s 25B) and external review by SACAT (s 25C)). The Act preserves recovery of rates/taxes while objections and reviews proceed but requires adjustments and refunds where valuations change (s 25D).\n\n- The Act gives the Valuer‑General statutory access and information powers: entering and inspecting land and asking questions (s 26), obtaining maps/plans/documents from government agencies (s 27), requiring returns (s 28), and receiving notices of sales or title transfers (s 29). It prescribes penalties and expiation fees for failures to comply with specified obligations (see s 22A(6), s 22B(5), s 26, s 27, s 28, s 29).\n\nWhy it matters (stated purpose and how that works in practice)\n\n- The Act’s stated functional purpose is to provide reliable land valuations for the levying of rates, taxes and imposts under the listed rating and taxing Acts (see the definitions in s 5 and the operation of valuations for levying purposes in s 11(2)). That purpose is realised by centralising valuation authority in the Valuer‑General, maintaining valuation rolls, and running objection/review processes so valuations can be relied on for revenue collection (s 11–13; s 21; Part 4).\n\nTesting the purpose against costs, incentives and trade-offs (mechanisms and likely effects)\n\n- Who pays: rates and taxes based on valuations are payable by the person defined as the owner of land (s 5). Fees and charges connected to valuation services and copies are payable to the Valuer‑General and ultimately paid into the Consolidated Account (s 21; s 28; s 33). Where a valuation is done at someone’s request, the Valuer‑General may recover approved fees from that person or council as a debt (s 17(4)).\n\n- Compliance burden on owners/occupiers: owners may be required to complete and return valuation forms (s 28) and to notify sales or transfers (s 29). There are express penalties and expiation fees for failing to comply with returns, obstructing access, or failing to notify changes that affect entitlement to special valuation treatments (s 22A(6); s 22B(5); s 26; s 27; s 28; s 29). These are direct, monetised compliance costs written into the Act.\n\n- Administrative discretion and implementation risk: the Valuer‑General is given substantial discretion to decide valuation dates (s 12), to value land outside regular cycles when values have materially changed (s 15), to declare prior rolls still correct (s 14(2)), and to adopt valuations made by councils or other bodies (s 22). Those discretions concentrate practical control of timing and method of valuation in the Valuer‑General’s office and in delegates (s 7). The Act balances that discretion with institutional features: minimum qualifications for appointment (s 6(4)), an independence statement (s 6A), a fixed term and removal safeguards (s 9).\n\n- Review and challenge costs and limits: owners have a staged dispute process—objection to the Valuer‑General (s 24), review by an independent land valuer drawn from a regional panel (s 25A–25B), and review by SACAT (s 25C). Reviews under s 25B are limited to questions of fact (s 25B(3) and (6)) and a selected valuer may not alter a valuation by a proportion of one‑tenth or less (s 25B(10)). Those procedural rules set the scope and likely cost of challenging valuations (application fees and potential refunds where valuations are reduced (s 25B(2), (12))).\n\n- Effects on private choice, markets and incentives: valuations determine tax and rate liabilities that influence owners’ cash flows and may affect sale, subdivision or development decisions. The Act also provides for \"notional\" valuations where owners can request valuation that ignores a potential for division or alternative use (s 22A) and for heritage-affected land valuations to disregard uses inconsistent with preservation (s 22B). Those specific rules change the valuation basis available to particular owners and therefore alter incentives around subdivision, development and heritage management.\n\n- Concentrated benefits and potential influence: the Act gives industry bodies a formal role in nominating valuers for regional panels (s 25A(4)). That is a structural mechanism that gives certain professional organisations a direct channel into the composition of review panels; the Act also allows panels to be regionally defined by the Governor (s 25A(1)).\n\n- Revenue stability vs individual corrections: the Act preserves taxing authorities’ ability to recover rates and taxes during objections and reviews (s 25D), which supports cash flow predictability for governments and councils but shifts the short‑term financial risk of an incorrect valuation onto the owner until an adjustment is made.\n\nImmediate operational points for affected parties (owners, councils, agencies)\n\n- Owners should expect valuations in rolls for each council area and must observe statutory timelines for objecting after notice of valuation (s 24(1a)–(1d)).\n- Owners must comply with return forms, allow inspection and not obstruct authorised officers (s 26; s 28), and give prescribed notices (eg s 29). Non‑compliance attracts monetary penalties or expiation fees as specified.\n- Councils and some government agencies may request valuations (s 17(1)) and receive copies of valuation rolls (s 21). Fees and the form of supply are prescribed or agreed with the Valuer‑General.\n\nKey statutory citations (representative)\n\n- Definitions of valuation types and scope: s 5.\n- Duty to make general valuations and contents of valuation roll: s 11–13, s 18.\n- Frequency and timing: s 12, s 14.\n- Powers to value outside cycles and to adopt others’ valuations: s 15, s 22.\n- Valuer‑General appointment, qualifications, independence and term: s 6, s 6A, s 9.\n- Objection and multi-tiered review process (internal valuer panels and SACAT): s 23–25, s 25A–25C.\n- Access, returns and information powers; penalties and expiation fees: s 26–29; penalty provisions in s 22A, s 22B, s 26–29.\n- Financial handling of fees and appropriations: s 17(4), s 21, s 33.\n\nBottom line (mechanical effect)\n\nThe Act centralises statutory responsibility for land valuation in an independent Valuer‑General, defines the kinds of value used for taxation and rating, prescribes roll‑keeping and publication procedures, creates formal objection and review pathways, and gives a set of entry, information‑gathering and enforcement powers with specified penalties and fee recovery mechanisms. Those mechanics determine who pays (owners, requesting bodies), what compliance is required of landholders, how much discretion the valuation authority holds, and the administrative routes available to challenge valuations (see the cited sections above)."},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":true,"description":"The Act has grown significantly beyond simple land valuation. Originally focused on basic valuation rolls for rating purposes, it now includes: (1) complex strata/community title valuation mathematics added in 1987 and 1996; (2) notional valuation concessions for homeowners and primary producers added in 1981; (3) heritage valuation protections added in 1985; (4) a complete three-tier review system replacing the original single objection process (added 1984, modified 2014 for SACAT); and (5) independence protections for the Valuer-General added in 1998. The Act has effectively become a comprehensive administrative law framework for property taxation disputes, not merely a technical valuation statute."},"complexity_factors":["Multiple overlapping valuation methodologies (annual value, capital value, site value, unimproved value) with distinct definitions and qualifications","Complex mathematical formulas for strata and community title valuations involving proportional calculations (sections 5(2) and 5(3))","Nested conditional logic in definitions—e.g., 'annual value' has 4 separate qualification paragraphs (a)-(d) that modify the base calculation","Cross-references to at least 6 other Acts (Land Tax Act 1936, Local Government Act 1934, Emergency Services Funding Act 1998, Waterworks Act 1932, etc.)","Three-tier dispute resolution system with different rules for each tier (Division 1: objections, Division 2: valuer review with 10% alteration limit, Division 3: SACAT review de novo)","Special valuation regimes with their own compliance obligations (notional valuations under s22A and heritage valuations under s22B both require owner notification duties with penalties)","21 defined terms in section 5 alone, several with internal sub-definitions (e.g., 'improvements' defined differently for 'site value' vs 'unimproved value')","Temporal complexity—valuations can be backdated or forward-dated relative to completion date (sections 12, 13(3), 15(3))","Transitional provisions and savings clauses preserving rights under repealed appeal pathways"],"plain_english_summary":"This is South Australia's **Valuation of Land Act 1971**, which sets up the system for determining how much land is worth for tax and rating purposes.\n\n**What it does:**\n- Establishes the office of the **Valuer-General**—an independent official who oversees land valuations across the state\n- Requires **general valuations** of all land to be conducted at least every 5 years to determine:\n  - **Capital value** (what the land would sell for)\n  - **Site value** (value ignoring buildings but including some improvements)\n  - **Unimproved value** (value as if nothing had been built on it)\n  - **Annual value** (rental income the land could generate)\n- Creates a **three-tier review system** for landowners who disagree with their valuations:\n  1. Object directly to the Valuer-General\n  2. Request a review by an independent panel valuer (for factual disputes)\n  3. Appeal to **SACAT** (South Australian Civil and Administrative Tribunal) for a fresh hearing\n\n**Special protections:**\n- **Notional valuations** (Section 22A): Homeowners and primary producers can request their land be valued ignoring potential subdivision value—stopping \"paper\" value increases from affecting their rates\n- **Heritage land** (Section 22B): Heritage-listed properties are valued based on their current use, not potential development value\n\n**Who it affects:**\n- All landowners in South Australia (used for council rates, land tax, and water/sewerage charges)\n- Local councils and government agencies who rely on these valuations to set taxes\n- Community title and strata scheme owners (special rules apply for shared properties)\n\n**Why it matters:**\nThis Act determines the basis for how much tax and rates you pay on property. The independence of the Valuer-General and the objection/review rights protect landowners from arbitrary valuations, while the 5-year cycle ensures valuations stay current with market conditions."}},"importantCases":[],"_links":{"self":"/api/acts/valuation-of-land-act-1971","history":"/api/acts/valuation-of-land-act-1971/history","analysis":"/api/acts/valuation-of-land-act-1971/analysis","conflicts":"/api/acts/valuation-of-land-act-1971/conflicts","importantCases":"/api/acts/valuation-of-land-act-1971/important-cases","documents":"/api/acts/valuation-of-land-act-1971/documents"}}