New South Wales Consolidated Acts

VALUATION OF LAND ACT 1916

- As at 4 September 2023
- Act 2 of 1916

TABLE OF PROVISIONS

           Long Title

   PART 1 - PRELIMINARY

   1.      Name of Act
   2.      Date of commencement
   3.      (Repealed)
   4.      Definitions
   4A.     Application of Act to fire and emergency services levy
   5.      Improved value of land
   6.      (Repealed)
   6A.     Land value
   7.      Assessed annual value
   7A.     Improved value of strata
   7B.     Land value of strata
   7C.     Assessed annual value of strata
   7D.     Valuer-General not required to determine certain valuations
           7E-7K. (Repealed)
   8.      Valuer-General
   9.      Functions of Valuer-General
   9A.     Private valuations by Valuer-General
   10.     Staff
   11.     Disclosure and misuse of certain information
   12.     Local government areas
   13.     Western Division

   PART 1A - CONTRACT VALUERS

   13A.    Valuation service contracts
   13B.    Kinds of contracts
   13C.    Contested contracts
   13D.    Uncontested contracts
   13E.    Termination of contracts
   13F.    Monitoring of contract valuers
   13G.    Provisions relating to State Valuation Office
   13H.    Recommendations for valuations

   PART 1B - VALUATION OF LAND

           Division 1 - Land to be valued

   14A.    Valuer-General to ascertain land values
   14B.    Valuations to be made as at 1 July in current valuing year

           Division 2 - How land is to be valued

   14C.    Valuation of land in the Western Division
   14D.    Protected archaeological areas, wildlife districts, wildlife refuges and game reserves
   14E.    Community schemes, neighbourhood schemes and certain strata schemes
   14F.    Valuation of mines and minerals
   14G.    Valuation subject to heritage restrictions under EPI
   14H.    Valuing rent-controlled land
   14I.    Valuing Crown lease restricted land
   14J.    Deduction of allowances
   14K.    Assumption as to physical condition and manner of use of land

           Division 3 - Allowances for profitable expenditure

   14L.    Expenditure for which allowance is to be made
   14M.    Exclusion of allowances in certain circumstances
   14N.    Allowance not to exceed cost of improvements
   14O.    No allowance for expenditure by the Crown
   14P.    Time at which allowance is to be calculated
   14Q.    Apportionment of joint expenditure
   14R.    Allowance can be objected against

           Division 4 - Allowances for subdivision

   14S.    Definition of "subdivider"
   14T.    Lots which qualify for subdivision allowance
   14U.    How subdivision allowance is ascertained
   14V.    Exclusion of subdivision allowances in certain circumstances
   14W.    Allowance can be objected against

           Division 5 - Apportionment factors for mixed development land

   14X.    Owner may apply for apportionment factor for mixed development land
   14Y.    How apportionment factor is determined
   14Z.    Apportionment factors can be objected against
   14AA.   Apportionment factor to be reascertained in certain cases
   14BB.   Definitions

           Division 5A - Apportionment factors for mixed use land

   14BBA.  Owner may apply for apportionment factor for mixed use land
   14BBB.  How apportionment factor is determined
   14BBC.  Apportionment factors can be objected against
   14BBD.  Apportionment factor to be reascertained in certain cases
   14BBE.  Definitions

           Division 6 - Register of land values

   14CC.   Register of Land Values
   14DD.   Alteration of the Register
   14EE.   Certificates of land value

   PART 2 - VALUATIONS AND ROLLS

   14.     (Repealed)
   15.     Forms to be sent out by Valuer-General
   15A.    Production of documents to Valuer-General
           16-19A. (Repealed)
   19B.    Valuation upon land becoming ratable on or after 1 July 1977
   20.     Valuation on application
   21.     Total value of interests in land
   22.     Interests of lessors and lessees
           23-25. (Repealed)
   26.     Where lands are to be included in one valuation
   26AA.   Valuation of strata parcel
   26A.    Valuation of parcels that form part of the site of a building
   27.     Where lands are to be separately valued
   27A.    Separate valuations of strata
   27B.    Lots in subdivisions to be separately valued
   28.     Land or stratum in two or more districts
   28A.    Land of which part only is ratable or taxable
   28B.    Strata to be separate parcels for purposes of certain Acts

   PART 3 - NOTICES AND OBJECTIONS

   29.     Notice of valuations to owner
   30.     Failure to notify
   31.     Objection by rating or taxing authority
   32.     Rating or taxing authority to notify Valuer-General when occupiers etc liable to be rated or taxed
   33.     Form of objection
   34.     Grounds of objection
   35.     Time for lodging objection
   35A.    Objections lodged out of time
   35AA.   Restrictions on objections to land tax valuations and property tax valuations
   35B.    Determination of objection
   35C.    Notice of determination
   36.     Rates and taxes payable despite objection or appeal

   PART 3A - (Repealed)
   None

   PART 4 - APPEALS TO LAND AND ENVIRONMENT COURT

           Division 1 - Appeals

   37.     Right of appeal
   38.     Time for appeal
   39.     Grounds of appeal
   40.     Powers of Land and Environment Court on appeal
   41.     Giving effect to decision on appeal

           Division 2 - Valuer-General may state case

   42.     Valuer-General may state case
           43-46. (Repealed)

   PART 5 - USE OF VALUATION LISTS
   Note

   47.     Rating or taxing authorities
   48.     Furnishing valuation lists to authorities
   49.     Supplementary lists
   49A.    Partial lists
   50.     No alteration by rating or taxing authorities except when authorised
   51.     New lists to replace old
   52.     Alteration of boundaries or constitution of new districts
   53.     Lists to be valuation book of authority
   54.     Authentication of lists
   55.     Payment for lists
   56.     Form of lists
   57.     Notice to authorities of amendments or alterations of Register
           58-59. (Repealed)
   60.     Assessed annual value for purposes of other Acts
   60A.    Determination of values at request of council
   61.     Valuations to be used as basis of rates, taxes and duties
   61A.    (Repealed)
   62.     Taxes and rates under any authority
           63, 64. (Repealed)

   PART 6 - USE OF VALUATIONS BY PUBLIC SERVICE AGENCIES
   Note

           65, 66. (Repealed)
   67.     Valuation for the purposes of the Fire and Rescue NSW Act 1989
   68.     Valuation for compulsory acquisition
           69, 70. (Repealed)

   PART 6A - (Repealed)
   None

   PART 6B - SPECIAL ARRANGEMENTS

   70H.    Application of Part
   70I.    Special arrangements
   70J.    Nature of valuations
   70K.    Relationship with other provisions of this Act

   PART 7 - MISCELLANEOUS

   71.     Changes of ownership
   71A.    Registrar-General to give information to Valuer-General
   72.     Boundaries of rating or taxing areas
   73.     Lessor to furnish copy of lease
   74.     Power of entry
   75.     Penalty for refusing information
   76.     Copies of entries to be supplied
   77.     (Repealed)
   78.     Certificate in lieu of valuation of land
   78A.    Use of information given to the Valuer-General
   79.     Right to appear
   80.     Method of recovery of penalties and fees
   80A.    Proceedings for recovery of penalties to be heard summarily
   80B.    (Repealed)
   81.     Regulations
   82.     Penalties
   83.     Savings, transitional and other provisions

   PART 8 - (Repealed)
   None
           SCHEDULE 1
           SCHEDULE 2