Richtech Pty Ltd v Valuer General

Richtech Pty Ltd v Valuer General - [2006] NSWLEC 802 - NSWLEC 2006 case summary — Zoe

[11]

Appeals for Base Date in 2003 Appeal No. Property Ref. 05/30841 3001327 05/30842 3001328 05/30843 3001329 05/30845 3001330 05/30847 3001331 05/30849 3001332 05/30851 3001333 05/30853 3001334 05/30855 3001335 05/30857 3001336 05/30859 3001337 05/30861 3001338 05/30863 3001341 05/30865 3001342 05/30867 3001343 05/30869 3001344 05/30871 3001345 05/30873 3001346 05/30875 3001347 05/30877 3001349 05/30879 3001350 05/30881 3001351 05/30883 3001352 05/30884 3001354 05/30885 3001355 05/30887 3001356 Appeals for Base Date in 2004 Land Description Appeal No. Property Ref. Land Description 14, 15/1/14895 4,5,6/1/14896 10-18/2/14895 05/30844 3001329 10-18/2/14895 19-27/2/14895 05/30846 3001330 19-27/2/14895 28-36/2/14895 05/30848 3001331 28-36/2/14895 1-9/3/14895 05/30850 3001332 1-9/3/14895 10-18/3/14895 05/30852 3001333 10-18/3/14895 19-27/3/14895 05/30854 3001334 19-27/3/14895 28-36/3/14895 05/30856 3001335 28-36/3/14895 1-9/4/14895, 1971//133919 05/30858 3001336 1-9/4/14895, 1971//133919 10-18/4/14895 05/30860 3001337 10-18/4/14895 1-8/5/14895 9-12/5/14895 1-4/6/14895 05/30862 3001342 1-4/6/14895 9-13/6/14895 05/30864 3001343 9-13/6/14895 16/6/14895 05/30866 3001344 16/6/14895 17-24/6/14895 05/30868 3001345 17-24/6/14895 25-32/6/14895 05/30870 3001346 25-32/6/14895 1-58/7/14985 05/30872 3001347 1-8/7/14985 9-16/7/14895 05/30874 3001349 9-16/7/14895 17/7/14895 05/30876 3001350 17/7/14895 18/7/14895 05/30878 3001351 18/7/14895 19-24/7/14895 05/30880 3001352 19-24/7/14895 25-32/14895 05/30882 3001354 25-32/7/14895 1-8/8/14895 05/30886 3001355 1-8/8/14895 9-16/8/14895 05/30888 3001356 9-16/8/14895

[32]

(1) The Valuer-General may make valuations, in accordance with this section, of the land in a deposited plan on registration of the plan. (2) If: (a) one or more lots in a deposited plan in which all lots are owned by the same person, or (b) one or more lots in a deposited plan that are owned by the same person and included in one valuation (whether or not made under this section), is or are sold or otherwise conveyed to another person or is or are compulsorily acquired, fresh valuations of the land in the plan or included in the valuation concerned must be made by the Valuer-General in accordance with this section. (3) Subsection (2) (a) does not apply if the Valuer-General has made a valuation under subsection (1) of the land in the deposited plan concerned. (4) Separate valuations are to be made in respect of each lot comprising the land that is the subject of the valuation. (5) However: (a) the Valuer-General may, at the Valuer-General's discretion (but subject to section 26 (1)), include adjoining lots that are owned by the same person in the one valuation (which may also include other adjoining land owned by that person), and (b) the Valuer-General must (subject to section 28) include in one valuation lots owned by the same person if those lots are worked in one holding for agricultural or pastoral purposes. (6) Land that is required to be separately valued under this section is to be valued, for the purposes of any relevant rating or taxing authority: (a) as at the 1 July by reference to which the land was valued for the purposes of the valuation list for that authority current at the time the land became required to be separately valued, and (b) as at the 1 July by reference to which the land has been valued for the purposes of any subsequent valuation list for that authority. (7) Rates and taxes (other than land tax under the Land Tax Management Act 1956) levied or leviable on the land in the deposited plan for the rating and taxing years following the sale or other conveyance or compulsory acquisition (or, if the valuation was occasioned by the registration of a deposited plan, following that registration) are to be based on valuations made under this section. Those valuations are to be used until the land is included in a later valuation that may be used for rating or taxing purposes. (8) If part only of a lot in a valuation under this section is subject to a particular rate, the value of the land is to be apportioned so as to show separately the value of that part.

[111]

Appeals for Base Date in 2003 Appeal No. Land Description Property Ref. Section No VG-LV$ Determination Adjusted Value 05/30841 14, 15/1/14895 3001327 1 87,500 70,000 05/30842 4,5,6/1/14896 3001328 1 112,000 105,000 05/30843 10-18/2/14895 3001329 2 648,000 180,000 05/30845 19-27/2/14895 3001330 2 432,000 108,000 05/30847 28-36/2/14895 3001331 2 432,000 108,000 05/30849 1-9/3/14895 3001332 3 432,000 108,000 05/30851 10-18/3/14895 3001333 3 432,000 108,000 05/30853 19-27/3/14895 3001334 3 378,000 180,000 05/30855 28-36/3/14895 3001335 3 378,000 180,000 05/30857 1-9/4/14895, 1971//133919 3001336 4 546,000 135,000 100,000 05/30859 10-18/4/14895 3001337 4 270,000 135,000 05/30861 1-8/5/14895 3001338 5 480,000 280,000 05/30863 9-12/5/14895 3001341 5 480,000 140,000 05/30865 1-4/6/14895 3001342 6 288,000 80,000 05/30867 9-13/6/14895 3001343 6 300,000 100,000 05/30869 16/6/14895 3001344 6 108,000 20,000 05/30871 17-24/6/14895 3001345 6 408,000 96,000 05/30873 25-32/6/14895 3001346 6 384,000 96,000 05/30875 1-58/7/14985 3001347 7 384,000 96,000 05/30877 9-16/7/14895 3001349 7 408,000 96,000 05/30879 17/7/14895 3001350 7 180,000 20,000 05/30881 18/7/14895 3001351 7 156,000 20,000 05/30883 19-24/7/14895 3001352 7 396,000 120,000 05/30884 25-32/14895 3001354 7 336,000 160,000 05/30885 1-8/8/14895 3001355 8 288,000 120,000 05/30887 9-16/8/14895 3001356 8 306,000 120,000

[112]

Appeals for Base Date in 2004 Appeal No. Land Description Property Ref. Section No VG-LV$ Determination Adjusted Value 05/30844 10-18/2/14895 3001329 2 3,245,000 1,080,000 05/30846 19-27/2/14895 3001330 2 1,450,000 540,000 05/30848 28-36/2/14895 3001331 2 1,450,000 540,000 05/30850 1-9/3/14895 3001332 3 1,000,000 405,000 05/30852 10-18/3/14895 3001333 3 1,000,000 405,000 05/30854 19-27/3/14895 3001334 3 1,100,000 540,000 05/30856 28-36/3/14895 3001335 3 1,100,000 540,000 05/30858 1-9/4/14895, 1971//133919 3001336 4 1,150,000 540,000 120,000 05/30860 10-18/4/14895 3001337 4 900,000 540,000 05/30862 1-4/6/14895 3001342 6 1,800,000 480,000 05/30864 9-13/6/14895 3001343 6 2,400,000 600,000 05/30866 16/6/14895 3001344 6 845,000 120,000 05/30868 17-24/6/14895 3001345 6 1,300,000 480,000 05/30870 25-32/6/14895 3001346 6 1,300,000 480,000 05/30872 1-8/7/14985 3001347 7 900,000 360,000 05/30874 9-16/7/14895 3001349 7 950,000 360,000 05/30876 17/7/14895 3001350 7 250,000 60,000 05/30878 18/7/14895 3001351 7 225,000 60,000 05/30880 19-24/7/14895 3001352 7 850,000 360,000 05/30882 25-32/7/14895 3001354 7 1,000,000 480,000 05/30886 1-8/8/14895 3001355 8 1,000,000 480,000 05/30888 9-16/8/14895 3001356 8 1,050,000 480,000

At a glance

Court

Decision date

Before

Source

Judgment (115 paragraphs)

Parties

Cases Cited (5)