3Interpretation

### 3 Interpretation > In this Act, unless the contrary intention appears – > > > [*\[Section 3 Amended by No. 39 of 2006, s. 4, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS4@Hpa@EN) ***adjustment factor*** means an adjustment factor determined by the Valuer-General under [Part 9A](#HP9A@EN) ; > > > ***Agency*** has the same meaning as in the [State Service Act 2000](/view/html/inforce/2026-04-12/act-2000-085) ; > > > [*\[Section 3 Amended by No. 39 of 2006, s. 4, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS4@Hpb@EN) ***approved form*** means a form approved by the Valuer-General for the purposes of this Act; > > > ***arbitrator*** means an arbitrator appointed under [section 31](#GS31@EN) ; > > > ***assessed annual value***, in respect of land, means the gross annual income, excepting any amount to be applied for goods and services tax and reimbursement of council rates and land tax applicable to the land, which at the time of valuation a person owning the land and its appurtenances in fee simple free from encumbrances and able freely to dispose of it might reasonably expect to obtain by letting it to a tenant without fine on reasonable terms and conditions; > > > [*\[Section 3 Amended by No. 39 of 2006, s. 4, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS4@Hpc@EN) ***building of a prescribed class*** means – > > > > > > (a) a dwelling house; or > > > > > > > (b) a building that is used, or designed for use, as a professional chambers or for the carrying on of any trade, business or manufacture; or > > > > > > > (c) a hotel, public house or theatre; > > > [*\[Section 3 Amended by No. 39 of 2006, s. 4, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS4@Hpc@EN) ***business day*** means a day on which the office of the Valuer-General is open for business; > > > ***capital value***, in respect of land, means the capital sum which the land, if it were held for an estate in fee simple free from encumbrances by an owner who is at liberty to dispose of it as and when he or she desires, might be expected to realise if offered for sale on such reasonable terms and conditions as a *bona fide* seller would require; > > > [*\[Section 3 Amended by No. 39 of 2006, s. 4, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS4@Hpd@EN) ***certified copy***, in respect of an entry on a valuation roll, means a copy of that entry that – > > > > > > (a) is certified by the Valuer-General or an officer acting on the Valuer-General's behalf to be a copy of the public record; or > > > > > > > (b) in the case of a copy created by a facsimile or electronic transmission process, has recorded on it by that process an indication that the transmission creating the copy was initiated by the Valuer-General and a record of the time and date of the transmission; > > > ***commencement day*** means the day fixed under section 2(2); > > > ***Committee*** means the tender committee appointed under [section 9](#GS9@EN) ; > > > ***contravene*** includes fail to comply with; > > > ***council*** means a council established under [section 18 of the](/view/html/inforce/2026-04-12/act-1993-095#GS18@EN) [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) ; > > > ***court*** means the Land Valuation Court as continued by [section 34(1)](#GS34@Gs1@EN) ; > > > [*\[Section 3 Amended by No. 39 of 2006, s. 4, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS4@Hpe@EN) ***demolish*** includes unroof, remove doors and windows, partly demolish and otherwise make unusable; > > > [*\[Section 3 Amended by No. 39 of 2006, s. 4, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS4@Hpe@EN) ***dwelling house*** includes a boarding house and a lodging house; > > > ***foundations***, used in respect of plant, machines, tools or other appliances, means the foundations or other like structures on which the plant, machines, tools or appliances are erected if the sole purpose of the foundations or structures is to support the plant, machines, tools or appliances; > > > [*\[Section 3 Amended by No. 39 of 2006, s. 4, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS4@Hpf@EN) ***fresh valuation*** means a fresh valuation made under [section 20](#GS20@EN) ; > > > ***function*** includes duty; > > [*\[Section 3 Amended by No. 39 of 2006, s. 4, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS4@Hpg@EN) > > > ***improvements***, in respect of the assessment of land value, means all work done or material used on the land by the expenditure of capital on or for the benefit of the land, but only so far as – > > > > > > (a) the effect of the work done or material used is to increase the value of the land; and > > > > > > > (b) the benefit of the work is unexhausted at the time of valuation; > > > ***land*** includes – > > > > > > (a) messuages, tenements and hereditaments, corporeal and incorporeal, of every kind and description (whatever may be the estate or interest in them), together with all structures, paths, passages, ways, waters, watercourses, liberties, privileges, easements, plantations, gardens, mines, minerals and quarries and all trees and timber on land or lying or being under land; and > > > > > > > (b) any structure which is above land but permanently anchored to, or otherwise kept in place above, the land; and > > > > > > > (c) a licence to enter or remain on land; > > > ***land improvements*** means – > > > > > > (a) the draining, excavation, filling or reclamation of any land or the making of retaining walls or other works appurtenant to that draining, excavation, filling or reclamation; or > > > > > > > (b) the grading or levelling of the land or the removal of rocks, stone, sand or soil from the land; or > > > > > > > (c) the removal or destruction of vegetation or the effecting of any change in the nature or character of the vegetation; or > > > > > > > (d) the alteration of soil fertility or of the structure of the soil; or > > > > > > > (e) the arresting or elimination of erosion or flooding; > > > ***land value***, in respect of land, means an amount assessed in respect of that land as provided in [section 11(5)](#GS11@Gs5@EN) ; > > > ***lease*** includes an agreement to lease, a licence and any tenancy or occupancy of any land for an estate or interest less than in fee simple; > > [*\[Section 3 Amended by No. 39 of 2006, s. 4, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS4@Hph@EN) > > > ***owner of land*** means a person having an estate of freehold at law or in equity in any land and includes – > > > > > > (a) a lessee or licensee who is liable for payment of any rates; and > > > > > > > (b) a mortgagee in possession; > > > [*\[Section 3 Amended by No. 39 of 2006, s. 4, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS4@Hpi@EN) ***qualified person*** means – > > > > > > (a) a person who is qualified to carry on business as a land valuer under [section 4 of the](/view/html/inforce/2026-04-12/act-2001-101#GS4@EN) [Land Valuers Act 2001](/view/html/inforce/2026-04-12/act-2001-101) ; and > > > > > > > (b) a body corporate of which at least one of the directors or employees is qualified to carry on business as a land valuer as mentioned in [section 5 of the](/view/html/inforce/2026-04-12/act-2001-101#GS5@EN) [Land Valuers Act 2001](/view/html/inforce/2026-04-12/act-2001-101) ; > > > ***rating authority*** means a council or other statutory authority authorised by law to make and levy rates or charges in respect of land in any defined area; > > > ***registrar*** means the Administrator of the Magistrates Court, a district registrar or deputy district registrar appointed under the [Magistrates Court Act 1987](/view/html/inforce/2026-04-12/act-1987-045) ; > > > ***regulations*** means regulations made and in force under this Act; > > > ***rent***, in respect of a lease, includes any premium, fine, royalty or other consideration for the granting of the lease; > > > ***rules of court*** means rules of court made and in force under this Act; > > > ***Secretary*** means the Secretary of the Department; > > > ***statutory authority*** means a person, body or authority, whether incorporated or unincorporated, constituted by or under an Act or appointed by the Governor under the authority of an Act to administer or control an office, business or undertaking on behalf of the State; > > > ***structure*** includes – > > > > > > (a) any building or erection; and > > > > > > > (b) a relocatable structure, building or device that is plumbed or connected to the ground or otherwise made capable of human occupation, other than a mobile home or caravan that is, or is capable of being, fitted with wheels for the purpose of transportation; > > > ***subdivide*** means to divide land by creating estates or interests rendering different parts of land available for separate disposition or occupation; > > > [*\[Section 3 Amended by No. 39 of 2006, s. 4, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS4@Hpj@EN) ***supplementary valuation*** means a valuation made under [section 18](#GS18@EN) or [21](#GS21@EN) ; > > > ***Supreme Court*** means the Supreme Court of Tasmania; > > > [*\[Section 3 Amended by No. 39 of 2006, s. 4, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS4@Hpk@EN) ***valuation contractor*** means a person or body with whom a contract for valuation services is in force under this Act; > > > ***valuation district*** means the municipal area of a council; > > > [*\[Section 3 Amended by No. 39 of 2006, s. 4, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS4@Hpl@EN) ***valuation list*** means a valuation list, supplementary valuation list or particulars of adjustment factors referred to in [section 45](#GS45@EN) ; > > > ***valuation roll*** means a valuation roll referred to in [section 24](#GS24@EN) .