16ALand tax assessments—special provisions

#### 16A Land tax assessments—special provisions 16A Land tax assessments—special provisions > The validity of a land tax assessment for a land tax year (within the meaning of the [Land Tax Management Act 1956](/view/html/inforce/current/act-1956-026)) is not affected by an objection or appeal under the [Valuation of Land Act 1916](/view/html/inforce/current/act-1916-002) in relation to a land tax assessment for a subsequent land tax year, even if the objection or appeal results in a change to a land valuation on which the earlier land tax assessment was partly based. > > Note. > > Under the [Land Tax Management Act 1956](/view/html/inforce/current/act-1956-026) land tax assessments are based on an average value of land, being an average of the land value of the land in respect of the most recent 3 land tax years. This section prevents an objection to a land tax assessment from affecting the validity of previous land tax assessments that were based on one or 2 of the same land values. > > **s 16A:** Ins 2006 No 87, Sch 3.2.