11Duty of Valuer-General to make valuations

### 11 Duty of Valuer-General to make valuations > > (1)  [*\[Section 11 Subsection (1) substituted by No. 65 of 2003, s. 21, Applied:01 Jul 2004\]*](/view/html/inforce/2004-07-01/act-2003-065#GS21@EN) [*\[Section 11 Subsection (1) substituted by No. 39 of 2006, s. 11, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS11@Hpa@EN) The Valuer-General must, subject to this section, make valuations of the land values, capital values and assessed annual values of all lands within each valuation district, including any Crown lands that are liable to be rated in accordance with [Part 9 of the](/view/html/inforce/2026-04-12/act-1993-095#HP9@EN) [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) . > > > (1A)  [*\[Section 11 Subsection (1A) inserted by No. 65 of 2003, s. 21, Applied:01 Jul 2004\]*](/view/html/inforce/2004-07-01/act-2003-065#GS21@EN) [*\[Section 11 Subsection (1A) substituted by No. 7 of 2017, s. 4, Applied:28 Apr 2017\]*](/view/html/inforce/2017-04-28/act-2017-007#GS4@EN) The Valuer-General may exempt land from the valuations to be made under [subsection (1)](#GS11@Gs1@EN) if he or she is 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 and it is not practical or sensible to include it in those valuations. > > > (2)  [*\[Section 11 Subsection (2) amended by No. 39 of 2006, s. 11, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS11@Hpb@EN) A valuation made under this section may include the land values, capital values and assessed annual values of the estates and interests of all owners in any such lands and omit the value of such estates and interests as are dependent on other estates and interests in the land. > > > (3)  For the purposes of this Act, the following provisions apply to and in respect of the assessed annual value of any land: > > > > > > (a) the land is taken not to include any plant, machine, tool or other appliance not fixed to the land or the foundations of any such plant, machine, tool or appliance; > > > > > > > (b) [*\[Section 11 Subsection (3) amended by No. 39 of 2006, s. 11, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS11@Hpc@EN) .  .  .  .  .  .  .  .   > > > > > > > (c) [*\[Section 11 Subsection (3) amended by No. 39 of 2006, s. 11, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS11@Hpd@EN) in the case of land which is occupied in portions by more persons than one, the Valuer-General may separately determine the assessed annual values of those portions if he or she, having regard to the occupation or construction of the land or improvements, or the structural alterations (if any) made in it, is satisfied that the land is capable of separate occupation; > > > > > > > (d) the land is taken to include any structure that the Valuer-General determines is occupied or is capable of being occupied; > > > > > > > (e) [*\[Section 11 Subsection (3) amended by No. 39 of 2006, s. 11, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS11@Hpe@EN) the assessed annual value of the land is not to be in any case less than 4 per cent of the capital value of the land. > > > (4)  For the purposes of this Act, in the assessment of the capital value of land – > > > > > > (a) the land is taken not to include any plant, machine, tool or other appliance not fixed to the land or the foundations of any such plant, machine, tool or appliance; and > > > > > > > (b) the land is taken to include any structure that the Valuer-General determines is occupied or is capable of being occupied. > > > (5)  For the purposes of this Act, the land value of land is to be assessed in accordance with the following rules: > > > > > > (a) the land value of land is the capital sum which the fee simple of the land might be expected to realise if offered for sale on such reasonable terms and conditions as a *bona fide* seller would require, assuming that the improvements, if any, on the land or appertaining to the land, other than land improvements made or acquired by the owner or the owner's predecessor in title, had not been made; > > > > > > > (b) notwithstanding [paragraph (a)](#GS11@Gs5@Hpa@EN) , in determining the land value of any land it is to be assumed that – > > > > > > > > > > (i) the land may be used, or may continue to be used, for any purpose for which it was being used or for which it could be used, at the date to which the valuation relates; and > > > > > > > > > > > (ii) any improvements which are required by law to be used for any purpose or to be retained in their present form continue to exist or be made, as so required; > > > > > > > (c) where the land is comprised in – > > > > > > > > > > (i) a plan taking effect as a sealed plan under [section 94 of the](/view/html/inforce/2026-04-12/act-1993-096#GS94@EN) [Local Government (Building and Miscellaneous Provisions) Act 1993](/view/html/inforce/2026-04-12/act-1993-096) ; or > > > > > > > > > > > (ii) a previously approved plan as defined in [section 80 of the](/view/html/inforce/2026-04-12/act-1993-096#GS80@EN) [Local Government (Building and Miscellaneous Provisions) Act 1993](/view/html/inforce/2026-04-12/act-1993-096)  – > > > > > > > > and is still vested in the owner who submitted the plan for sealing or approval or his or her successor in title to the whole of those lands or so much of those lands as has not been sold as lots, the value of any works mentioned in [section 86 of the](/view/html/inforce/2026-04-12/act-1993-096#GS86@EN) [Local Government (Building and Miscellaneous Provisions) Act 1993](/view/html/inforce/2026-04-12/act-1993-096) is to be included in the land value. > > > (6)  [*\[Section 11 Subsection (6) omitted by No. 39 of 2006, s. 11, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS11@Hpf@EN) .  .  .  .  .  .  .  .   > > > (7)  For the purposes of this Act, in the assessment of the land value, the capital value and the assessed annual value of land used primarily and effectively for growing trees to be cut for commercial or industrial uses, use as firewood excepted, and of an area – > > > > > > (a) in the case of indigenous trees not in an artificially established plantation, of not less than 10 hectares; and > > > > > > > (b) in the case of an artificially established plantation, whether indigenous or foreign trees (including a plantation artificially established and naturally regenerated), of not less than one hectare – > > > > the value of the trees growing on the land is not to be included. > > > (8)  [Subsection (7)](#GS11@Gs7@EN) does not apply to valuations made for the purposes of [section 44](#GS44@EN) or [51](#GS51@EN) of this Act or for the purposes of the [Land Titles Act 1980](/view/html/inforce/2026-04-12/act-1980-019) . > > > (9)  [*\[Section 11 Subsection (9) amended by No. 26 of 2022, s. 42, Applied:01 Dec 2022\]*](/view/html/inforce/2022-12-01/act-2022-026#GS42@EN) Where there is on any land movable residential premises erected under [Part 14 of the](/view/html/inforce/2026-04-12/act-2022-025#HP14@EN) [Homes Tasmania Act 2022](/view/html/inforce/2026-04-12/act-2022-025) , the land value, the capital value and the assessed annual value of the land are to be assessed as if the unit and its ancillary features (within the meaning of that Part of that Act) and any works constructed for the provision of services to the unit had not been erected, constructed or placed on the land.