Div 6Valuation of land for the purpose of rating

Division 6—Valuation of land for the purpose of rating 167—Valuation of land for the purposes of rating (1) A council must not declare a rate for a particular financial year without first adopting the valuations that are to apply to land within its area for rating purposes for that year. (2) A council must, for the purposes of subsection (1), adopt— (a) valuations made, or caused to be made, by the Valuer-General; or (b) valuations made by a valuer employed or engaged by the council, or by a firm or consortium of valuers engaged by the council, or a combination of both. (3) For the purposes of subsection (2)— (i) in relation to the adoption of valuations under subsection (2)(a)—the most recent valuations available to the council at the time that the council adopts its budget under this Act will govern the assessment of rates for the financial year; and (ii) in relation to the adoption of valuations under subsection (2)(b)—the valuations may be up to five years old; and (b) if the council adopts a combination of valuations under subsection (2)(a) and (b)—the valuations must be consistent with any guidelines, policies or standards published by the Valuer-General by notice in the Gazette for the purposes of this section; and (c) all land within a particular land use category declared by the regulations as a permissible differentiating factor must be subject to valuations adopted under subsection (2)(a) or to valuations adopted under subsection (2)(b), and not to a combination of both. (4) The council may rely on an audit of valuations undertaken by the Valuer-General for the purpose of ensuring compliance with subsection (3)(b). (5) Subsection (3)(c) does not apply in a case where the land use category attributed to a particular piece of land is changed following the declaration of a rate or rates for a particular financial year. (6) A notice of the adoption of valuations must be published in the Gazette within 21 days after the date of the adoption. (7) A notice under subsection (6) need only set out the total of the valuations. (8) A valuer employed or engaged by a council for the purposes of this section must be a person who is able to act as a valuer under the Land Valuers Act 1994. 168—Valuation of land (1) The Valuer-General must, at the request of a council, value any land within the council's area (being land that is capable of being separately rated) specified in the request. (2) A council must, at the request of the Valuer-General, furnish to the Valuer-General any information requested by the Valuer-General for the purposes of valuing land within the area of the council. (3) If a valuer is employed or engaged by a council to value land for the purpose of rating— (a) the valuer may, for the purposes of the valuation— (i) enter land and make inspections, measurements or surveys; and (ii) require a person to answer questions or to furnish returns of information relevant to the valuation; and (b) the council must, as soon as practicable after the valuation is made, enter the valuation in the assessment record; and (c) notice of the valuation must be given by the council to the principal ratepayer in respect of the land in accordance with the regulations (although a valuation is not invalidated by failure to give the notice). (4) A person who, without reasonable excuse— (a) hinders or obstructs a valuer acting under this section; or (b) having been asked a question by a valuer under this section, does not answer the question to the best of his or her knowledge, information and belief; or (c) fails to make a return of information as required under this section, or furnishes a return that is false or misleading in a material particular, 169—Objections to valuations made by council (1) A person who is dissatisfied with a valuation made by a valuer employed or engaged by a council may— (a) object to the valuation. (2) An objection cannot be taken under subsection (1)(a) if it involves a question of law. (3) An objection— (a) must be made to the council in writing (setting out a full and detailed statement of the grounds on which the objection is based); and (b) must be made within 60 days after the date of service of the notice of the valuation to which the objection relates (unless the council, in its discretion, allows an extension of time for making the objection). (4) For the purposes of determining the period within which an objection to a valuation must be made— (a) a notice of the valuation sent by post to a person at the address for the person shown in the assessment record 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 (b) an apparently genuine document purporting to be issued by a council 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. (5) The council must refer the objection to the valuer who made the valuation and request the valuer to reconsider the valuation. (6) If, on reconsideration, the valuer thinks that the valuation should be altered, the valuation will be altered in accordance with the valuer's opinion. (7) The council must give the objector written notice of the outcome of his or her objection. (8) If the objector remains dissatisfied with the valuation, the objector may request the council to refer the valuation to the Valuer-General for further review. (9) A request under subsection (8)— (a) must be made in the prescribed manner and form; and (b) must be made within 21 days after the objector receives notice of the outcome of his or her initial objection (unless the council, in its discretion, allows an extension of time for making the request); and (c) must be accompanied by the prescribed fee. (10) The council must refer the request to the Valuer-General and the matter will then be referred to a valuer selected from a panel of valuers constituted under Part 4 of the Valuation of Land Act 1971 in accordance with procedures set out in that Act. (11) The valuer to whom the matter is referred under subsection (10) will carry out the review in the same manner as a review under the Valuation of Land Act 1971 (and both the objector and the council may make representations in accordance with that Act to the valuer on the subject matter of the review). (12) If the valuer considers that the valuation should be altered, the valuation will, subject to subsection (13), be altered in accordance with the valuer's opinion. (13) A valuation will not be altered on the review if the alteration would have the effect of increasing or decreasing the valuation by a proportion of one-tenth or less. (14) If a valuation is reduced on the review, the fee paid by the objector under subsection (9) must be refunded. (15) A person who is dissatisfied with— (a) the decision of a valuer on reconsideration of a valuation on an objection under subsection (1)(a); or (b) the decision of a valuer after a further review on a request under subsection (8), may apply to SACAT for a review of the decision. (15aa) However, the right of review conferred by subsection (15)(a) may not be exercised by the council. (15a) In connection with the operation of subsection (15)— (a) an 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 (b) a review by SACAT 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 (c) without limitation, a variation made by SACAT on the review of a valuation may consist of an increase or decrease in the valuation. (16) A prescribed fee is payable by the council to the Valuer-General in relation to a review conducted on the Valuer-General's reference under this section. (17) No objection to a valuation may be made under this section if— (a) the valuation is yet to be adopted by the council; or (b) the valuation was adopted by the council in relation to a previous financial year.