Valuation of Land Act 1971

Values and their legal definitions

• The Act operates with four formal measures of land value: annual value, capital value, site value and unimproved value (s 5(1)). Each term is defined in detail (s 5), and those definitions drive how values are calculated and therefore how rates and taxes are assessed under the rating or taxing Acts (s 11(2)). For example, annual value is generally either three‑quarters of gross annual rental (landlord paying imposts and outgoings) or five per cent of capital value, subject to listed qualifications (s 5(1), paras (a)-(d)). Capital value and site/unimproved value are capital‑sale concepts expressed as the sale proceeds of an unencumbered fee simple, with adjustments to exclude enhancements from non‑commercial trees, or to exclude improvements in the site value or unimproved value constructs (s 5).

• “Value in relation to land” is a composite term meaning any one or more of the prescribed values; to “value” means to determine or assess those values (s 5). This structuring means the statutory valuation process stands behind multiple fiscal regimes , local government rates, land tax, emergency services funding and various water/sewerage imposts , which rely on the appropriate value as determined by the Valuer‑General (s 5, definition of “the rating or taxing Acts”; s 11(2)).

Valuation administration

• The Valuer‑General is the central decision‑maker with general administration of the Act (s 6(1)). The office is a statutory appointment by Gazette notice (s 6(1)), with qualifications for appointment (s 6(4)), a fixed 5‑year term (s 9(1)), and conditions for removal and suspension set out (s 9(2)-(5)). The statute expressly requires that the Valuer‑General exercise independent judgment in valuing land or performing statutory functions (s 6A).

• The Valuer‑General may delegate powers (except the delegation power itself) by written instrument (s 7(1)), but the delegations do not prevent personal action by the Valuer‑General (s 7(2)). The Act permits the Valuer‑General to adopt valuations prepared by councils or other persons (s 22), and to make valuations on request, charging approved fees where appropriate (s 17).

Valuation process and rolls

• General valuations are required for an “area” and separate valuation rolls must be prepared for each area (s 11(1), (3)). The Valuer‑General sets the date at which each general valuation’s values are to be ascertained (s 12), and must publish notice in the Gazette with the area and date (s 13). General valuations must occur at least once every five years unless the Valuer‑General certifies no material change and declares a prior roll to remain correct (s 14(1)-(2)).

Objections, reviews and appeals

• A notice of valuation is to be served on owner or occupier (s 23(1)) and an affected person may object in writing within the time window prescribed (s 24). The Valuer‑General must consider objections and decide (s 25). If dissatisfied, the owner may apply for review by a panel‑selected valuer (s 25A-25B), and may further seek de novo review by SACAT (s 25C). Reviews by the panel are confined to factual matters, not questions of law (s 25B(3), (6)), and SACAT considers matters de novo (s 25C(3)(b)). Rates/taxes are not suspended by an objection or review; adjustments or refunds follow if valuations are later altered (s 25D).

Special valuation devices

• Notional valuations (s 22A): owners meeting specified eligibility (principal residence, body corporate arrangements, primary production) may ask a valuing authority to value land as if an existing or potential division or alternative use did not exist; this can be used to avoid a valuation uplift premised on subdivision or alternative zoning potential (s 22A(1)-(2)). Owners must notify when circumstances change or when a transaction might alter ownership; failure attracts specified penalties (s 22A(6)).
• Heritage land (s 22B): if land appears on State/local heritage lists, valuing authorities must take that status into account and disregard potential uses inconsistent with preservation (s 22B(1)(a)-(b)), with notification obligations and penalties if heritage status changes (s 22B(5)-(6)).
• Community and strata schemes: the Act prescribes how to apportion unimproved/site value across lots in strata or community title schemes (s 5(2)-(3), s 16A), and excludes a component attributable to separately rated common property when the common property is rated separately (s 16A).

Powers to obtain information and access

• The Valuer‑General may enter land to inspect or survey, ask the owner or occupier questions, require completion of information forms with statutory declaration verification, and demand access to maps and documents in public authorities’ possession (ss 26-28). Offences for obstruction, false return, or withholding public records are specified with monetary penalties (ss 26-28, 27(2)).

Financial and administrative apparatus

• Fees and charges for copies, reviews and valuations on request are provided for; money recovered goes to the Consolidated Account (ss 17(4), 21, 32(1), 33). Regulations may prescribe fees and what fixtures or improvements are to be disregarded for certain rating/taxing purposes (s 34(a), (ab)).

These are the statutory building blocks that determine how land values are formed, communicated and contested for fiscal purposes in South Australia. The rest of this note applies that structure to identify who is affected, what decisions the State can make, and practical compliance and risk implications.

Primary stakeholders

• Owners and occupiers of land: The Act defines “owner of land” for valuation purposes by reference to who is liable to pay land tax under the Land Tax Act 1936, or otherwise who is liable to pay rates, taxes or imposts under any of the rating or taxing Acts (s 5, definition of “owner”; see also definition of the rating or taxing Acts at s 5). Owners and occupiers are the primary subjects of valuation notices (s 23(1)), the persons entitled to lodge objections (s 24), and the parties who must provide information, notify changes, and allow access (ss 26-29, 22A(6), 22B(5)).
• Councils and rating authorities: Councils may request valuations from the Valuer‑General (s 17(1)); they may also have valuations supplied to them (s 21(b)). Councils can prepare valuations that the Valuer‑General may adopt (s 22). Councils thus both pay for and rely on valuations for rates revenue, and may be in practice producers of valuation inputs that the Valuer‑General can incorporate (s 22).
• The Valuer‑General and the Valuation Office: The Act places operational responsibilities on the Valuer‑General to prepare valuation rolls, make general valuations, publish notices and manage objections, reviews and data publication (ss 6, 11, 13, 18, 21, 25). The Valuer‑General is also the statutory agent with powers of entry, information requests and enforcement (ss 26-28).
• Government Ministers and departments: Ministers and departments may request valuations for particular purposes (s 17(1)); the Minister approves fees for valuations on request that the Valuer‑General may recover (s 17(4)); the Minister may also be involved in appointing panels or prescribing fees by regulation (s 25A and s 34(a)).
• Panel land valuers and professional associations: Panels are established by the Governor and populated from nominations by the Real Estate Institute of South Australia or the Australian Property Institute (s 25A(4)). Panel members are independent professionals who conduct reviews under s 25B.
• SACAT and the tribunal system: Decisions under the Act are reviewable by SACAT, which gives de novo consideration to valuation decisions (s 25C(3)(b)), and therefore the tribunal is directly engaged when owners seek independent judicial administrative review.

Who pays

• Owners (or persons liable under rating/taxing Acts) will pay rates and taxes calculated using the values the Valuer‑General assigns (s 11(2), s 25D). Owners requesting valuations under s 17(2) may be charged fees approved by the Minister, recoverable as debts (s 17(4)). Applicants seeking reviews under s 25B must pay the prescribed fee (s 25B(2)(c)), which is refundable if the valuation is reduced (s 25B(11)). Copies of valuation rolls and extracts are provided for a prescribed fee (s 32(1)). Penalties for non‑compliance (failure to notify, obstruction, false returns) are payable by the non‑complying individual (see ss 22A(6), 22B(5), 26(2), 27(2), 28(4)).

Who decides

• The Valuer‑General makes the primary determination of value (s 11), sets the date of valuation (s 12), publishes results (s 13) and deals with objections (s 25). The Governor appoints the Valuer‑General and panels of valuers (ss 6, 25A). Valuer panels are populated from nominations by sector bodies (s 25A(4)), and SACAT ultimately reviews valuation decisions de novo (s 25C). The Minister approves fees and may regulate certain valuation matters via the regulations (s 34).

Indirectly affected parties

• Purchasers, lenders and developers: While the Act’s immediate legal obligations fall on owners and occupiers, valuations materially affect rates, land tax and potentially stamp duty considerations and financing arrangements because those valuations are public and used for fiscal assessments (s 32(3), s 11(2)).
• Bodies corporate and community associations: The valuation rules for strata and community title schemes apply directly to lots and common property treatment (s 5(2)-(3), s 16A), affecting allocation of rate liabilities and the information each lot owner receives.

In sum, the Act centrally affects landowners and occupiers, local councils and other rating authorities, the Valuer‑General and professional valuers on panels, and public agencies that rely on valuation data for fiscal administration. Financially the burden of rates, the administrative costs of objections and reviews, and statutory penalties fall principally on owners/occupiers and on those requesting valuations or failing to comply with information obligations.

Duties imposed on the Valuer‑General and public authorities

• Make and maintain valuation rolls: The Valuer‑General must make or cause to be made general valuations for areas and determine the values required for rating or taxing Acts, and prepare a separate valuation roll for each area (s 11(1)-(3)). When a general valuation has been made it must be published in the Gazette, specifying the area and the valuation date (s 13(1)-(2)).
• Correct and amend valuation rolls: The Valuer‑General must correct or amend a valuation roll on discovery of an error or notice of change of ownership and may amend to maintain consistency with other valuations if the amendment will reduce the valuation (s 19(1)-(3)). The Valuer‑General may adopt other valuations (s 22).
• Exercise independent judgment: The Valuer‑General is required to exercise an independent judgment when valuing land or performing statutory functions (s 6A).
• Provide copies and information: After completion or amendment of a valuation roll, the Valuer‑General must furnish copies to specified Ministers and to councils that have requested them, subject to prescribed fees (s 21). The Valuer‑General must publish information on land value in such forms as the Valuer‑General thinks appropriate and make publications available for purchase (s 32(3)).

Rights and duties of owners and occupiers

• Notice and right to object: Owners/occupiers are entitled to be served notice of a valuation (s 23(1)), and a person dissatisfied may object in writing within the prescribed period (s 24(1), (1a)). An objection must set out full and detailed grounds (s 24(2)). The Valuer‑General must consider objections and notify the objector of the decision (s 25(1)-(2)).
• Rights to review and appeal: Following the Valuer‑General’s decision on an objection, the objector has a right to a review by a panel‑selected valuer under Part 4 Division 2 (s 25B) and subsequently to apply to SACAT for de novo review (s 25C).
• Access to valuation information: Owners may inspect entries in the valuation roll relating to their land free of charge (s 32(4)(a)). Any person may obtain certified copies or extracts on payment of the prescribed fee (s 32(1)).
• Right to notional or heritage valuation benefits: Eligible owners may request notional valuations to exclude enhancement by division or potential alternative uses (s 22A(1)-(2)), and owners of heritage‑listed land obtain a statutory instruction that valuers must disregard potential uses inconsistent with preservation (s 22B(1)(b)).

Information and notification duties

• Returns and statutory forms: The Valuer‑General may serve forms for completion as to land use, improvements, tenancies and other matters relevant to valuation, and may require verification by statutory declaration (s 28(1)-(3)). There are criminal and monetary penalties for refusing to complete or for submitting false or misleading information (s 28(4)).
• Notifications of certain transactions and changes: Vendors or transferors must notify the Valuer‑General of sales or transfers within 30 days, subject to exceptions for Torrens‑title land (s 29(1)-(2)). Owners benefiting from notional valuations must notify the valuing authority within 28 days if circumstances change or ownership is about to change (s 22A(6)-(7)). Owners of heritage land must notify the valuing authority if the land ceases to be on a heritage list within 28 days (s 22B(5)).
• Access facilitation: Owners and occupiers must not hinder the Valuer‑General or authorised persons from entering land or answering questions relevant to valuation (s 26(1)-(2)). Public authorities must allow the Valuer‑General access to maps, plans and documents relevant to valuation (s 27(1)), with offences for obstruction (s 27(2)).

Procedural constraints on reviews and corrections

• Time limits for objection and review: Objections must normally be lodged within 60 days of service of notice (s 24(1a)). Reviews by a valuer must be applied for within 21 days of the Valuer‑General’s decision (s 25B(1)); SACAT applications must similarly be made within 21 days unless SACAT extends time (s 25C(3)(a)). The Valuer‑General has a limited discretion to extend objection periods for reasonable cause (s 24(1e)).
• Scope limitations: A review by a panel valuer is confined to questions of fact, not law (s 25B(3)), and a valuer must not alter a valuation by a proportion of one‑tenth or less (s 25B(10)). If the Valuer‑General adopts a valuation made under another Act that allowed an appeal, Part 4 of this Act does not apply to that valuation (s 22(4)).
• Preservation of revenue: Proceedings do not suspend recovery of rates or taxes pending objection or review; adjustments and refunds follow where the valuation is altered (s 25D).

Regulatory and discretionary powers

• The Governor may divide the State into regions and establish panels of valuers (s 25A(1)), appoint Valuer‑General (s 6(1)), and the Minister and Governor have roles in fees and allowances (ss 8, 25A(8), 34). The Valuer‑General may delegate most powers (s 7). Regulations may prescribe fees, forms and classes of improvements to be ignored for valuation purposes (s 34(ab), (b)).

These duties confer both administrative rights on owners (inspection, objection, review) and administrative obligations (information returns, notifications, facilitation of access), while centralising substantive valuation decision‑making in the office of the Valuer‑General, subject to limited external review.

Offences and specified penalties

• Obstruction and refusal to answer: It is an offence to hinder or obstruct the Valuer‑General or authorised person in the exercise of powers of entry, inspection or questioning, or to refuse or fail to answer truthfully a lawfully put question under s 26(1). The maximum penalty is $2,500 (s 26(2)). This provision is the principal criminal deterrent to physical or active obstruction of valuation activity (s 26).
• Access to public authority documents: A person must not prevent or attempt to prevent the Valuer‑General or authorised person from accessing maps, plans, documents or books in the possession of departments or councils; contravention attracts a maximum penalty of $2,500 (s 27(2)). This enforces inter‑agency cooperation for valuation purposes.
• Returns and false information: Under s 28(4) it is an offence to fail to complete and return a form served under s 28(1), to return a form containing information that is false or misleading in any material particular, or to fail to comply with a statutory declaration verification requirement. The maximum penalty is $2,500; an expiation fee of $75 is specified.
• Failure to notify for notional valuations: Owners who have received a notional valuation under s 22A must inform the valuing authority within 28 days if circumstances change leading to loss of entitlement (s 22A(6)). Failure attracts a maximum penalty of $5,000 and an expiation fee of $315.
• Failure to notify for heritage land: Similarly, owners of land valued under s 22B must notify the valuing authority within 28 days if the land ceases to be on a State/local heritage list; the maximum penalty is $5,000 and the expiation fee is $315 (s 22B(5)).
• Copies and extracts: Provision for certified copies and extracts is at s 32(1) with a prescribed fee. The Act makes certified copies admissible evidence (s 32(2)); failure to pay fees would be an administrative compliance matter rather than a criminal offence per se.

Enforcement mechanisms and administrative recovery

• Recovery of fees: Where the Valuer‑General values land on request (s 17(1)-(2)), the Valuer‑General may recover from the requesting person or council such fees as approved by the Minister, as a debt due to the Valuer‑General in any court of competent jurisdiction (s 17(4)). The Valuer‑General’s money must be paid into the Consolidated Account (s 33(1)).
• Refunds: If a review of valuation reduces a valuation, the review fee paid by the applicant must be refunded (s 25B(11)). This provides a partial cost‑recovery safeguard for applicants who succeed in reducing valuations on review.
• Preservation of tax recovery while appeals pending: A right to recover a rate, tax or impost is not suspended by objection or review; the tax may be collected on the basis of the valuation in force and retrospectively adjusted in favour of a successful objector (s 25D). This protects revenue collection while leaving the standard refund/arrears mechanisms in place.
• Publication and evidentiary effect: A certified copy of an entry in a valuation roll signed by the Valuer‑General is admissible evidence that a valuation has been made in conformity with the Act (s 32(2)). This gives administrative finality and legal evidentiary value to valuation documents in proceedings.

Discretion and removal provisions that affect enforcement credibility

• The Governor may remove the Valuer‑General following addresses by both Houses (s 9(2)) and may suspend the Valuer‑General on grounds of incompetence or misbehaviour with specified parliamentary procedures (s 9(3)). The Valuer‑General’s office becomes vacant upon certain events such as bankruptcy or conviction for an indictable offence (s 9(4)(d)-(e)). These removal mechanics influence institutional accountability and the potential enforcement of statutory duties against the officeholder.

Practical enforcement implications

• Monetary penalties are modest by commercial standards; the largest specified are $5,000 for failures to notify of changes affecting notional or heritage valuation status (ss 22A(6), 22B(5)). Many procedural offences (obstruction, false returns, failure to complete returns) attract penalties capped at $2,500 (ss 26(2), 27(2), 28(4)). Expiation fees provide a civil alternative for minor contraventions (s 28).
• The Act gives civil recovery mechanisms for fees and a clear evidentiary pathway via certified copies (s 32), and it protects revenue streams during dispute resolution (s 25D), which reduces fiscal risk for councils and the State when valuations are contested.

Enforcement is therefore a mix of criminal penalties for obstruction and false information, civil recovery for fees and taxes, and administrative processes (refunding, certification) to implement adjustments after review. The Act centralises enforcement in the Valuer‑General’s office with legislative support for cooperation from other public authorities.

Direct cross‑references and reliance

• Rating or taxing Acts: The Act repeatedly ties its operation to “the rating or taxing Acts”, defined in s 5 to include the Land Tax Act 1936, the Local Government Act 1934, the Emergency Services Funding Act 1998, and water/sewerage Acts listed at s 5(c). Those Acts are the ultimate users of the valuations the Valuer‑General prepares (s 11(2)). Valuations under this Act therefore directly feed the tax bases and apportionments in other statutes.
• Land Tax Act 1936 and definition of “owner”: The Act defines “owner of land” in terms of liability to pay tax under the Land Tax Act 1936, or otherwise who is liable to pay rates, taxes or imposts under other rating or taxing Acts (s 5). That cross‑link determines who may object, who receives notices, and who is the legal addressee for obligations.
• Community Titles and Strata Titles law: The Act provides specific valuation rules for lots in strata and community schemes , s 5(2)-(3) sets methodology for unimproved/site value allocation in primary/secondary strata arrangements as a proportion of capital values; s 16A addresses community schemes where common property is separately assessed under rating/taxing Acts. Those sections interact with the Community Titles Act 1996 and the Strata Titles Act 1988 by importing plan structures and lot definitions into valuation maths (s 5(2)-(3), s 16A).
• Heritage legislation: Section 22B requires valuing authorities to have regard to State/local heritage listings and to disregard uses inconsistent with preservation when valuing for rating/taxing purposes (s 22B(1)). The Act identifies the Heritage Places Act 1993 and the Planning, Development and Infrastructure Act 2016 as the source of State/local heritage lists for these purposes (s 22B(6)(a)-(b)). This is an explicit statutory interface obliging valuation practice to follow heritage law constraints.
• Real Property Act 1886: Section 29(2) carves out an exception to the 30‑day vendor/transferor notice obligation where land is brought under the Real Property Act 1886 (s 29(2)). This recognises Torrens system title registration procedures as an alternate conveyancing and notification mechanism.
• South Australian Civil and Administrative Tribunal Act 2013: Appeals under Part 4 now go to SACAT rather than the Land and Valuation Court. Section 25C uses the definition of SACAT and specifies that reviews come within SACAT’s review jurisdiction, with de novo consideration (s 25C(3)(b)). The Statutes Amendment (SACAT) Act 2014 transitional provision (Legislative history, Pt 18) confirms migration of pending appeals.
• Other administrative statutes and intergovernmental data flows: The Valuer‑General must be given full access to maps, plans, documents and books in the possession of departments or councils where relevant to valuation (s 27(1)). This brings public records and planning information held under other statutes (for example planning registers, land use databases) into valuation operations.

Displacement and subsidiarity

• Adoption of other valuations: The Valuer‑General may adopt a valuation made by a council or other person (s 22(1)-(3)). Where a valuation adopted was made under an Act that permits appeal, Part 4 of this Act does not apply to that valuation (s 22(4)). Thus, the Act allows inter‑statute subsidiarity but preserves the appeal pathways associated with the originating Act.
• Regulatory discretion as an interface: The Governor and Minister may prescribe matters by regulation, including fees and classes of fixtures to be disregarded for specific rating or taxing purposes (s 34(a), (ab)). This enables subordinate legislation to tailor valuation practice to the demands of other statutes, such as excluding specified plant for a water authority’s rates.

Procedural sequencing and revenue interaction

• Preservation of tax recovery: A right to recover a rate, tax or impost is not suspended by an objection or review (s 25D). This interacts with debt recovery regimes in rating and taxing Acts by allowing collection on the current assessment, with refund or arrears adjustment after final valuation change. This sequencing reduces fiscal disruption for rating authorities at the cost of potential interim overpayment by owners.
• Evidentiary links: Certified extracts from valuation rolls signed by the Valuer‑General are evidence that valuations were made in conformity with this Act (s 32(2)). That evidentiary status interacts with administrative and court proceedings under other Acts (for example rate recovery or taxation assessments) by making the valuation roll a primary documentary foundation.

Jurisdictional shifts

• Appeals pathway reconfiguration: Historical provisions show earlier recourse to the Land and Valuation Court; amendments moved review jurisdiction to SACAT (Legislative history, Statutes Amendment (SACAT) Act 2014). Practitioners dealing with appeals must therefore follow SACAT procedures (s 25C), not Land and Valuation Court practice, for matters arising after the amendment came into effect.

Limits on interplay

• No substantive merging of tax rates: The Act determines only valuation methodology and process. It does not set rates or tax policy; those remain the province of the respective rating or taxing Acts referenced in s 5. As such, the Act interfaces operationally with fiscal statutes but does not override their tax rate settings or thresholds.

In short, the Act is an operational node coordinating valuation outputs, information access, and dispute resolution with a suite of other statutes that use those valuations to impose fiscal liabilities. Practitioners must track cross‑statute time limits, appeal routes and information flows when advising clients or councils.

Overview from the Act’s legislative history

• The Act was originally enacted in 1971 (No 113) with commencement 1 June 1972 (Legislative history, 1971). The consolidated text supplied includes a detailed legislative history listing amendments by year, Act number, title and commencement dates. Several recurring themes appear in the amendment trail: adjustments to definitions (notably annual value, capital value, site value and unimproved value), institutional changes (appointment and tenure of the Valuer‑General), introduction of specific valuation regimes for community titles and heritage land, and procedural changes to review processes.

Key historical insertions and changes (select, with dates from the legislative history)

• 1976 (No 93): s 6(4) qualification amendment (appointment qualifications) (Commencement 16.12.1976).
• 1981 (No 29 and No 91): Statutes Amendment Acts adjusted definitions and Part 4 controls (commenced 30.6.1981 and 23.12.1981 respectively). The Act began to refine valuation definitions and objection processes.
• 1985-1991: Multiple amendments addressed remuneration and definition details, and inserted or tweaked s 22B heritage provisions (Heritage Act 1993 references come later). The 1991 Miscellaneous Amendment made definition changes (14.3.1991).
• 1996-1999: Community Titles Act 1996 interaction added s 16A (inserted by 1996 amendment, commenced 4.11.1996). The Emergency Services Funding Act 1998 inclusion into the rating or taxing Acts occurred in 1998 (Sch 2 cl 3) (commenced 30.6.1999 for some entries).
• 1998 (No 43, Valuation of Land (Miscellaneous) Amendment Act 1998): Significant consolidation and amendments effective 1.12.1998 included substitution of multiple sections and the insertion of s 6A in 1998? Note s 6A is listed as inserted by 43/1998 s 4 (Commencement 1.12.1998). This statute modernised administration, valuations, and definitions.
• 2005 (No 39): Heritage (Heritage Directions) Amendment Act 2005: amendments to s 22B (commenced 17.11.2005).
• 2009 (No 76): Valuation of Land (Miscellaneous) Amendment Act 2009 (10.12.2009) made targeted adjustments, including deletion of some subparagraphs and insertion of new subsections (see s 24(1e) insertion date).
• 2014 (No 26, Statutes Amendment (SACAT) Act 2014): A structural change moved review jurisdiction to SACAT, amending s 25C and inserting transitional provisions (commenced 29.3.2015; see Legislative history and transitional s 216).
• 2017 and 2021 amendments: Planning, Development and Infrastructure Act 2016 interacted with heritage references (amendment in 2017 s 85 with commencement 19.3.2021). The Land Tax (Discretionary Trusts) Amendment Act 2021 made an insertion adjusting s 24 to address site value notices in 2020/2021 and 2021/2022 financial years (the text includes the s 24(3) special rule inserted by 23/2021 Sch 1 cl 1 , commencement 17.6.2021).

Transitional and saving provisions

• The 1991 amendments included a saving provision to protect prior determinations made with earlier definitions (Transitional provisions note: Valuation of Land (Miscellaneous) Amendment Act 1991, s 15). The SACAT transition rules (Statutes Amendment (SACAT) Act 2014, s 216) preserved existing Land and Valuation Court appeals arising before SACAT’s takeover, converting those not yet commenced to SACAT proceedings as if the new Part had been in operation.

Patterns and practical takeaways

• The Act has been subject to iterative refinement: definitions and valuation mechanics have been repeatedly adjusted (multiple entries in the legislative history table refer to definition amendments at s 5 over the decades). Institutional changes , especially the insertion of an express independence duty at s 6A and the transfer of review jurisdiction to SACAT , are notable modernising steps (1998 for independence provision; 2014 for SACAT).
• The legislative history also records the addition of procedural protections and a more explicit administrative framework (panel valuers, review structure, and prescribed fees and forms).
• For practitioners it is important to consult the precise text as amended, because many sections were substituted or had consequential re‑numbering across the 1980s-1990s and later. The legislative history provided in the Act lists the amending instruments and commencement dates to track the provenance of current provisions.

This account is confined to the Act’s internal legislative history as presented in the consolidated text. It does not attempt to explain parliamentary debates or policy intent beyond what the amendments themselves disclose in terms of changed mechanics and cross‑references.

What the Act’s text shows

• The consolidated Act and its legislative history do not name any judicial decisions or cases. The Act records procedural changes to appeal pathways , notably the transfer of review jurisdiction from the Land and Valuation Court to SACAT by statute (Statutes Amendment (SACAT) Act 2014, with transitional provisions in s 216) , but does not itself cite or summarise litigation.

Implications for practitioners and researchers

• The Act creates statutory rights of objection and review (Part 4) culminating in a de novo review before SACAT (s 25C(3)(b)). The presence of a de novo review right implies that contested valuation issues will be subject to tribunal fact‑finding and evidence procedures rather than limited statutory review; litigants should expect that valuations can be re‑tested on their merits at SACAT. The Act also preserves particular limitations: reviews by panel valuers are confined to questions of fact and the valuer may not alter valuations by 10 per cent or less (s 25B(3), (10)). Any litigation or tribunal practice will therefore need to navigate two different review regimes: factual panel review (with limits) and de novo tribunal review.

• Practitioners should note the explicit evidentiary weight given to certified copies of valuation roll entries signed by the Valuer‑General (s 32(2)), which the Act makes admissible evidence of conformity with the Act. That evidentiary privilege tends to shift burdens in recovery proceedings.

• Because the Act’s consolidation includes a statutory history of jurisdictional change (to SACAT), counsel must be familiar with SACAT practice and the effect of de novo review on evidence admittance and cross‑examination strategies.

Absence of named cases in the source

• The supplied source contains no case law citations or summaries. Therefore this section is limited to describing the procedural architecture that frames litigation or tribunal review outcomes and the statutory evidentiary presumptions that will appear in any proceeding.

If you require a case law review, that is an exercise separate from the statutory consolidation and will require searching tribunal and court databases for SACAT and Land and Valuation Court decisions applying the Valuation of Land Act 1971.

Procedural time limits and consequences

• Tight objection windows: An objection to a valuation must generally be made by the owner or occupier within 60 days after service of notice (s 24(1a)). Mechanisms that can defeat an objection include prior objection by the same person to the same valuation (s 24(1c)). Failure to lodge an objection in time forfeits the statutory objection route except where the Valuer‑General extends the period for reasonable cause (s 24(1e)). Practitioners should check carefully when notice is “served” for postal service and further notice rules apply (s 24(1d), (1b)).
• Review sequencing traps: After the Valuer‑General’s decision on an objection, the applicant has 21 days to apply for a valuer review under s 25B(1). If that procedural window is missed, the next step (SACAT) is still available but time bars apply there too (s 25C(3)(a)). Missing internal review windows can affect the scope and timing of evidence and remedies.

Appeal scopes and limits

• Panel review is fact‑only: Reviews under s 25B are confined to questions of fact and cannot entertain questions of law (s 25B(3)). Where a dispute principally raises legal points (for example, statutory interpretation of valuation definitions), the applicant cannot use the panel pathway and should instead consider SACAT (s 25C) or other legal remedies where appropriate.
• Caps on valuer adjustments: A valuer conducting a s 25B review must not alter a valuation by a proportion of one‑tenth (10 per cent) or less (s 25B(10)). This can create a practical threshold: small errors that fall below the 10 per cent threshold cannot be corrected through a valuer review. Applicants must consider whether to proceed to SACAT for a potentially broader remedy.

Service and notice technicalities

• Notice by inclusion with billing documents: If valuation particulars are included in an account or notice for rates or tax, that document will, subject to regulation, constitute notice of valuation (s 23(2)). This means that a rate notice can operate as valuation notice even if a separate valuation document was not provided. Conversely, the failure to serve notice does not invalidate a valuation (s 23(3)), creating asymmetry between entitlement to object and the validity of the underlying valuation.
• Postal service presumed delivery matters: For calculating objection periods, a mailed notice is taken to be served at the end of the second day after mailing unless proven otherwise (s 24(1d)(a)). This legal fiction may start limitation clocks earlier than an owner expects.

Revenue recovery while disputes live

• Tax collection is not stayed: The right to recover rates/taxes is not suspended by an objection or review (s 25D). Owners who lodge objections should expect to continue receiving and potentially paying bills; refunds or adjustments may be made later, but there is an immediate cashflow and affordability risk.

Notional valuation obligations and penalties

• Notification obligations with significant penalties: Owners who receive a notional valuation (s 22A) or a heritage valuation (s 22B) must notify the valuing authority within 28 days of certain changes; breaches attract maximum penalties of $5,000 and expiation fees of $315 (ss 22A(6), 22B(5)). These are relatively high specified penalties and can be triggered by transfers or by the expiry of rescission periods for transactions (s 22A(7)). Practitioners advising owners of notional or heritage valuations must ensure contract and conveyancing advice addresses these notification duties.

Adoption of other valuations and loss of appeal rights

• Adoption may change appeal route: Where the Valuer‑General adopts a valuation made under another Act, Part 4 of this Act does not apply in respect of that valuation if the originating Act allowed appeal (s 22(4)). This can alter an owner’s appeal rights and timing , adopting a council valuation made under a different statutory regime may mean that the appeal process attached to the original Act controls.

Information disclosure and privacy risk

• Broad information powers: The Valuer‑General’s right to access public records (s 27) and to require returns and statutory declarations (s 28) creates obligations to disclose potentially commercially sensitive information. Non‑compliance attracts penalties. Owners should manage privacy and evidence accordingly and document disclosures.

Panel composition and conflict rules

• Panel eligibility excludes public servants and requires nomination: Panel valuers must be nominated by the Real Estate Institute of South Australia or the Australian Property Institute and must have regional experience (s 25A(4)). Public servants are not eligible (s 25A(5)). Practitioners should be alert to selection and potential conflict of interest questions if a panel valuer previously advised one party.

Evidentiary finality and presumption

• Certified entries are evidence: Copies of valuation roll entries certified by the Valuer‑General are made evidentiary (s 32(2)). That presumption shifts litigation practice , practitioners must plan to rebut certified valuation entries with strong evidence where appropriate.

These operational “gotchas” are procedural and practical points embedded in the Act. They affect time management, evidence strategy, the choice of review forum and the immediate financial impact on owners contesting valuations.

Stepwise compliance checklist for owners and advisors

1. Track notice service and the objection window

   • Determine the date of service of the valuation notice (s 23(1)-(2)). If served by post, the Act deems service at the end of the second day after posting unless evidence to the contrary is provided (s 24(1d)(a)). If you are an owner or occupier notified, you normally have 60 days to lodge an objection in writing with full particulars (s 24(1a), s 24(2)). Keep records of the notice and method of service.

2. Prepare an objection carefully and on time

   • An objection must be in writing and must contain a full and detailed statement of grounds (s 24(2)). Because there is a statutory bar on repeat objections by the same person (s 24(1c)), ensure the objection is comprehensive. If a timely objection cannot be lodged, the Valuer‑General retains discretion to extend the period for reasonable cause (s 24(1e)), so seek an extension promptly and document the reasons.

3. Understand review sequencing

   • If dissatisfied with the Valuer‑General’s decision on objection, apply for a valuer review within 21 days (s 25B(1)). The review application must follow prescribed forms and be accompanied by the prescribed fee (s 25B(2)(a)-(c)). The review by the panel valuer is fact‑confined (s 25B(3)), so tailor the review grounds to factual issues (evidence of comparable transactions, physical improvements, actual use, tenancy details). If the matter involves legal points, consider going directly to SACAT for de novo review (s 25C).

4. Preserve documentary evidence

   • The Valuer‑General relies on information about land use, improvements and tenancies (s 28(2)). Keep contemporaneous documents: tenancy schedules, building permits, contracts, planting records, and evidence of prohibited improvements or conservation constraints. If completing a return under s 28, verify truthfulness and consider statutory declaration verification where required (s 28(3)). False or misleading information carries significant penalties (s 28(4)).

5. Meet notification duties for notional/heritage valuations and transfers

   • If the land benefits from a notional valuation (s 22A) or is valued as heritage land (s 22B), be ready to notify the valuing authority within 28 days of any change that affects entitlement to that benefit (ss 22A(6), 22B(5)). For sales or transfers (non‑Torrens land), vendors/transferors must notify the Valuer‑General within 30 days of completion (s 29(1)). Failures attract substantial penalties.

6. Facilitate lawful entry and information access

   • Do not obstruct authorised Valuer‑General staff during inspections and comply with lawful questioning (s 26). Provide access to relevant documents in councils or government departments when lawful requests are made (s 27). Obstruction offences carry monetary penalties (ss 26(2), 27(2)).

7. Manage fees and requests for valuation on request

   • If you request a valuation under s 17(2), note the Valuer‑General may accede only in specified circumstances (lack of available valuer expertise, hardship or other special reasons) and may recover approved fees as a debt (s 17(4)). Know who will pay in advance and secure fee approvals where possible.

8. Use prescribed channels for certified copies and inspection

   • For evidence or for negotiation purposes obtain certified extracts or copies from the Valuer‑General (s 32(1)). Owners have a right to inspect their entries free of charge (s 32(4)(a)), and others may obtain information for a prescribed fee (s 32(4)(b)). Use certified extracts for