Valuation of Land Act 1916
14BValuations to be made as at 1 July in current valuing year
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14B Valuations to be made as at 1 July in current valuing year
14B Valuations to be made as at 1 July in current valuing year
(1) Land that is valued for the purposes of a general valuation is to be valued as at 1 July in the valuing year in which the valuation takes place.
(2) A land value for any year commencing 1 July may be ascertained for a parcel of land even if it did not exist, as at 1 July in that year, in the form in which it exists when its value is ascertained.
(3) If any part of the parcel was, as at 1 July in that year, included in another parcel of land for which a value as at that date has been ascertained, the Valuer-General is to reascertain the value of the residue of that other parcel.
s 14B: Ins 2000 No 106, Sch 1 [14].