sec.83Valuation of land becoming subject to rates, Land Act rental or land tax

### sec.83 Valuation of land becoming subject to rates, Land Act rental or land tax The valuer-general may make a valuation of any of the following land ( relevant land )— land, not currently the subject of a rating valuation, for which rates may be levied; land, not currently the subject of a Land Act rental valuation, that has become subject to Land Act rental; land, not currently the subject of a Land Tax valuation, that has become subject to land tax. The valuation has effect from the following day— if the land became relevant land before the period starting 3 years immediately before, and continuing since, the day of effect of the latest annual valuation that has come into effect in the local government area in which the land is situated—the day that period started; if the land became relevant land during that period—the day it became relevant land. However, for subsection (2) (a) , if the period starts on a day on which an annual valuation for the local government area in which the land is situated did not come into effect, the valuation has effect from the later of the following— the first day before that day on which an annual valuation for the land came into effect; the day the land became relevant land. (sec.83-ssec.1) The valuer-general may make a valuation of any of the following land ( relevant land )— land, not currently the subject of a rating valuation, for which rates may be levied; land, not currently the subject of a Land Act rental valuation, that has become subject to Land Act rental; land, not currently the subject of a Land Tax valuation, that has become subject to land tax. (sec.83-ssec.2) The valuation has effect from the following day— if the land became relevant land before the period starting 3 years immediately before, and continuing since, the day of effect of the latest annual valuation that has come into effect in the local government area in which the land is situated—the day that period started; if the land became relevant land during that period—the day it became relevant land. (sec.83-ssec.3) However, for subsection (2) (a) , if the period starts on a day on which an annual valuation for the local government area in which the land is situated did not come into effect, the valuation has effect from the later of the following— the first day before that day on which an annual valuation for the land came into effect; the day the land became relevant land. - (a) land, not currently the subject of a rating valuation, for which rates may be levied; - (b) land, not currently the subject of a Land Act rental valuation, that has become subject to Land Act rental; - (c) land, not currently the subject of a Land Tax valuation, that has become subject to land tax. - (a) if the land became relevant land before the period starting 3 years immediately before, and continuing since, the day of effect of the latest annual valuation that has come into effect in the local government area in which the land is situated—the day that period started; - (b) if the land became relevant land during that period—the day it became relevant land. - (a) the first day before that day on which an annual valuation for the land came into effect; - (b) the day the land became relevant land.