Victorian Current Acts Victorian Current Acts(1) Despite anything in this or any other Act, a person referred to in section 13J may carry out a supplementary valuation for the purposes of the Fire Services Property Levy Act 2012 .
(2) A supplementary valuation may be made in any of the following circumstances—
(a) if any land which should be included in the valuation then in force is not included;
S. 13L(2)(ab) inserted by No. 67/2015 s. 15(1).
(ab) if any land which should not have been included in the valuation then in force was included;
(b) if the value of the land is materially altered by the approval of a planning scheme under the Planning and Environment Act 1987 or an amendment to a planning scheme under that Act, or by the granting, refusal or cancellation of a permit under such a scheme;
(c) if by reason of the sale of lots, any land in respect of which two or more persons are liable to pay the fire services property levy has been valued together as non-rateable leviable land;
(d) if by reason of the purchase of non-rateable leviable land or any other cause, any land in respect of which only one person is liable to pay the fire services property levy has been valued as if more than one person was liable to pay the fire services property levy;
(e) if any land has become non-rateable leviable land since the return of the existing valuation;
S. 13L(2)(ea) inserted by No. 67/2015 s. 15(2).
(ea) if any land has ceased to be non-rateable leviable land since the return of the existing valuation;
S. 13L(2)(f) amended by No. 7/2017 s. 307(5)(6), repealed by No. 17/2019 s. 57.
* * * * *
(g) if by reason of the destruction or removal of buildings or other improvements on land by reason of any physical changes of a permanent nature to land or improvements or by the making of roads or any other work of man or by adverse natural causes, the capital improved value, net annual value or site value of that land has been materially decreased;
(h) if any land or part of any land is burdened by a covenant under section 3A(1) of the Victorian Conservation Trust Act 1972 or, if upon variation or release of such a covenant, the capital improved value, net annual value or site value of that land has been materially decreased or materially increased;
(i) if by reason of the erection or construction of buildings or other improvements on land or by reason of any physical changes of a permanent nature to land or improvements or by the making of roads or any other work of man or by favourable natural causes, the capital improved value, net annual value or site value of that land has been materially increased;
(j) if there has been a change in occupancy which affects the net annual value of the land;
S. 13L(2)(ja) inserted by No. 34/2014 s. 32(1).
(ja) if there has been a change in occupancy which affects the AVPCC allocation given to the land;
(k) if by reason of the sale, transfer or conveyance of any land or the transfer, surrender or expiration of a lease of any land there are on the land any of the improvements described in paragraph (b) of the definition of improvements in section 2(1) which were not made by the person who is the owner or occupier of the land;
(l) if there has been an error made in the AVPCC allocation given to the land, discovery of which has given rise to a change in the land use classification of the land;
(m) if for any reason other than a reason referred to in any of paragraphs (a) to (l), the capital improved value—
(i) of any land specified by Order of the Governor in Council published in the Government Gazette; or
(ii) of the land in any area specified by Order of the Governor in Council published in the Government Gazette—
is or is likely to have been materially altered as a consequence of any Act, proclamation, Order in Council, regulation, by-law or local law;
(n) if any arithmetical error has been made in calculating any valuation upon which any fire services property levy is payable or if by reason of any error in describing the land or any matter relating to the land or any improvements to it, an incorrect valuation has resulted.
(3) Any supplementary valuation when returned and certified by the valuer-general under section 13M must be treated as a part of the valuation in force and has the effect of cancelling anything contained in the existing valuation which is not consistent with the supplementary valuation.
S. 13L(4) amended by No. 67/2017 s. 66.
(4) Despite subsection (3), for the purposes of the Fire Services Property Levy Act 2012 , the collection agency that caused or requested the supplementary valuation to be made may use the supplementary valuation before it is certified by the valuer-general.
S. 13L(5) amended by No. 67/2015 s. 15(3).
(5) If a supplementary valuation has been made in any of the circumstances referred to in subsection (2) other than paragraph (n), the amount of any fire services property levy payable in relation to that land must be calculated—
S. 13L(5)(a) substituted by No. 47/2020 s. 68.
(a) in the case of a supplementary valuation carried out at the request of a collection agency that nominates a day under section 13N(2A)—
(i) for any period until the day nominated by the collection agency, by reference to the existing valuation; and
(ii) from the day after the nominated day for the remainder of the period, upon the supplementary valuation; or
S. 13L(5)(b) substituted by No. 47/2020 s. 68.
(b) in any other case—
(i) for any period until the day of that return, by reference to the existing valuation; and
(ii) from the day after that return for the remainder of the period, upon the supplementary valuation.
S. 13L(6) amended by No. 34/2014 s. 32(2).
(6) If a supplementary valuation has been made in any of the circumstances referred to in subsection (2)(l) or (2)(n), the collection agency may adjust the fire services property levy payable retrospectively for any period it considers just.
(7) The valuer in making a supplementary valuation must—
(a) have regard to the general levels of value upon which the valuation in force was based; and
(b) assess the value that the land to which the supplementary valuation applies would have had if at the time at which the last valuation was made it had been in the condition in which it is at the time of the making of the supplementary valuation, having regard to every circumstance which affects the value of the land at the time of the making of the supplementary valuation, if it is a circumstance requiring the making of a supplementary valuation of the land under subsection (2).
S. 13L(8) repealed by No. 67/2015 s. 15(4).
* * * *
*
(9) The valuer must make entries on the return showing every alteration made on supplementary valuations or on an adjustment or determination of VCAT or the Supreme Court under Part III for as long as the valuation remains in force.
S. 13M (Heading) amended by No. 67/2017 s. 67(1).
S. 13M inserted by No. 58/2012 s. 126.