Valuation of Land Act 2001

Landowners: Receive notices of valuation and have rights to object (60 days) and appeal.

Rating authorities (local councils): Use valuations from the Valuer-General's rolls to calculate rates payable under Part 9 of the Local Government Act 1993 (Tas).

Marine farming leaseholders: As confirmed in Coverdale HCA 2016, marine farming leases over Crown land seabeds are subject to valuation for rating purposes.

State Revenue authorities: Land tax is assessed based on land value.

The Valuer-General: Must make and maintain valuations; must issue notices; must deal with objections; may commission valuations by contract through the Tender Committee.

Valuer-General's duty (s 11): Must, subject to the section, make valuations of land values, capital values and assessed annual values of all lands within each valuation district, including rateable Crown lands.

Notice to landowner (s 27): The Valuer-General must give the owner of any land notice of every valuation of that land made under sections 11, 18, 20 or 21, unless arrangements are made with a rating authority to issue notices. The notice must be in an approved form and must state that the valuations are determined under this Act and for no other purpose. Failure to give notice does not affect the validity of the valuation (section 27(3)).

Objection timelines (s 28):

• Owner objects: within 60 days after receipt of notice of valuation.
• Rating authority objects: within 60 days after being notified of the valuation.
• Objection must fully state grounds and specify changes sought.

Valuer-General exemptions from valuation (s 11(1A)): May exempt land from the general valuation requirements if satisfied that: (a) it is only a minor parcel of Crown land that has not been reserved for any purpose and it is not practical or sensible to include it in those valuations; or (b) it is Crown land of a prescribed kind that has not been reserved for any purpose.

Valuer-General adjustment factors (Part 9A): May determine adjustment factors to update valuations between general revaluations.

Tender Committee (Part 3): May commission valuations by tender (that is, from private valuers), subject to the statutory framework.

Land Valuation Court (Part 7): A specialist court with jurisdiction to hear appeals from objection decisions on valuations.

Supreme Court (Part 8): Has supervisory jurisdiction over the Land Valuation Court and the Valuer-General.

Arbitrator (Part 6): Parties may agree to have a fresh valuation arbitrated rather than litigated.

Valuations made under the Act are used as the basis for rating and land tax. An incorrect valuation that is not challenged within the 60-day objection window becomes final and is used as the rating basis. Landowners who miss the objection deadline lose the right to challenge the valuation.

The validity of a valuation is not affected by failure to give notice to the owner (section 27(3)) a rates demand based on an unchallenged valuation will stand even if the owner did not receive a notice, unless they can challenge the valuation through some other process.

Valuation process:

1. Valuer-General makes valuations (section 11 periodic general valuations, or section 18/20/21 for specific occasions).
2. Valuer-General gives notice to landowner (section 27). Notice must specify the values and state it is for this Act.
3. Landowner may object within 60 days (section 28). Rating authority may also object within 60 days.
4. Valuer-General considers objection and may amend valuation or refuse objection.
5. If objection not resolved, landowner or rating authority may apply to Land Valuation Court (Part 7) or proceed to arbitration (Part 6).
6. Land Valuation Court may amend valuation. Appeals from Land Valuation Court lie to Supreme Court (Part 8).

Adjustment factors (Part 9A): Between general valuations, the Valuer-General may determine adjustment factors to update land values in a district. Applied to the valuations in the roll.

Local Government Act 1993 (Tas): Part 9 of that Act requires councils to levy rates based on land values, capital values or assessed annual values. The Valuer-General provides the valuations used by councils. Coverdale HCA 2016 directly engaged the interface between this Act and Part 9 of the Local Government Act 1993.

Land Tax Act 2000 (Tas): Land tax is levied on land value. The Valuer-General's land values are the basis.

Crown Lands Act 1976 (Tas): The definition of "Crown lands" in section 2 of the Crown Lands Act was considered alongside section 11 of this Act in Coverdale HCA 2016. The High Court found both Acts used the term in a way that included seabed and waters.

State Service Act 2000 (Tas): The definition of "Agency" in this Act (for the Valuer-General's body) uses the State Service Act definition.

Acts Interpretation Act 1931 (Tas): Applied in Coverdale HCA 2016 (section 46 of that Act).

The 60-day objection window is strict. Under section 28, objections must be lodged within 60 days of receiving the notice. Landowners who are slow to open mail or who dispute the adequacy of the notice will generally not get an extension.

Failure to notify does not invalidate the valuation. Section 27(3) is explicit: the validity of a valuation is not affected merely because notice was not given. A landowner who did not receive a notice cannot argue the valuation is void they can only argue the merits if they are still within an objection window.

Crown lands (including seabed) are within the valuation regime. Coverdale HCA 2016 settled that "Crown lands" in section 11(1) is broad enough to include the seabed and waters within port limits. Marine farming leaseholders operating on Crown seabeds are therefore in the rating base.

Three separate valuations are made. Land value, capital value and assessed annual value are distinct statutory concepts. An objection must specify which values are contested and what alternative values are sought (section 28(1)).

Scenario 1: Rating on marine farming leases A salmon farming company holds marine farming leases over the seabed of Macquarie Harbour (Crown land). The West Coast Council seeks to levy rates on the lease holders under Part 9 of the Local Government Act 1993. The question arises whether the seabed is "land" subject to valuation under section 11(1) of this Act. The High Court in Coverdale v West Coast Council [2016] HCA 15 answered yes the seabed and waters are Crown lands within the meaning of section 11(1), and the marine farming leases are subject to rating.

Scenario 2: Objection to a commercial property valuation A commercial property owner receives a notice of valuation showing a capital value they believe is too high. They have 60 days to lodge an objection under section 28 specifying: the grounds for objection; the values they believe are correct; and any supporting evidence. If the Valuer-General does not amend the valuation to the owner's satisfaction, the owner may proceed to the Land Valuation Court under Part 7.

Scenario 3: Adjustment factors between general valuations The Valuer-General determines an adjustment factor for a valuation district to reflect a general increase in property values since the last general valuation. The adjustment factor is applied to the valuations in the roll under Part 9A, updating the rating base without requiring a full revaluation of all properties in the district.