Victorian Current Acts Victorian Current ActsS. 16(1) amended by No. 71/2004 s. 42(1), substituted by No. 94/2009 s. 23(1).
(1) A person aggrieved by a valuation of any land made or caused to be made by a valuation authority may lodge a written objection to that valuation, on any one or more of the grounds set out in section 17, with the authority that gave the notice of valuation.
(2) An objection must—
S. 16(2)(a) substituted by No. 22/2006 s. 14(b).
(a) contain the prescribed
information (if any); and
(b) give particulars of the bases of valuation to which objection is made; and
(c) state the grounds on which the objection is based.
S. 16(3) substituted by No. 94/2009 s. 23(2).
(3) An objection must not be disallowed merely
because of a failure to comply with subsection (2).
S. 16(3A) inserted by No. 22/2006 s. 5.
(3A) In addition to the requirements of subsection (2), if—
(a) a ground for the objection is that the value assigned is too high or too low; and
(b) the value assigned is not less than the prescribed amount—
the objection must state the amount that the objector contends is the correct value.
S. 16(3B) inserted by No. 22/2006 s. 5.
(3B) An amount stated in an objection in accordance with subsection (3A) is not binding on the objector.
S. 16(4) substituted by No. 71/2004 s. 42(2), amended by No. 94/2009 s. 23(3).
(4) A person who is given a notice of valuation is deemed to be a person aggrieved by the valuation whether or not the valuation is used for the purposes of a rate or tax levied by the authority that gave the notice.
S. 16(5) amended by No. 71/2004 s. 42(3).
(5) A person is deemed to be a person aggrieved by a valuation of land if—
(a) the person is liable for or required to pay any rate or tax in respect of land; and
S. 16(5)(b) substituted by No. 94/2009 s. 23(4).
(b) the person has not been given a notice of valuation.
S. 16(6) amended by Nos 94/2009 s. 23(5), 69/2011 s. 58(1).
(6) A person referred to in subsection (5) must give written notice of an objection to the person or body that issued the assessment of the rate or tax and to the valuation authority that caused the valuation to be made.
S. 16(6A) inserted by No. 84/2006 s. 20(1), amended by Nos 94/2009 s. 23(6), 52/2021 s. 99(1), 16/2024 s. 65.
(6A) A person who has been given a notice of valuation and who is subsequently assessed for land tax , commercial and industrial property tax or windfall gains tax based on that valuation is deemed to be a person aggrieved by the valuation when the person receives the notice of assessment.
S. 16(6AB) inserted by No. 52/2021 s. 99(2).
(6AB) A person who is assessed for windfall gains tax is deemed, when the person receives the notice of assessment of that tax, to be a person aggrieved by—
(a) the capital improved value of the land as assessed in the supplementary valuation made under Part IIB; and
(b) any other capital improved value used to assess the tax that was in a valuation made under this Act.
S. 16(6AC) inserted by No. 18/2023 s. 109.
(6AC) A person referred to in subsection (6AB) who lodges a written objection to a valuation referred to in that subsection must object to both valuations referred to in that subsection, regardless of whether the grounds for the objection relate to only one of those valuations.
S. 16(6B) inserted by No. 84/2006 s. 20(1), amended by Nos 94/2009 s. 23(7), 69/2011 s. 58(2), 52/2021 s. 99(3).
(6B) Despite subsection (1), a person referred to in subsection (6A) or (6AB) must lodge the objection with the Commissioner, who, if it is lodged within time, must forward the objection to the valuation authority that caused the valuation to be made.
S. 16(6C) inserted by No. 84/2006 s. 20(1), amended by No. 94/2009 s. 23(7).
(6C) For the purposes of any time period in this Part other than section 18 , an objection referred to in subsection (6B) is taken to have been lodged at the time at which the valuation authority receives the objection from the Commissioner.
S. 16(7) inserted by No. 3/2004 s. 20.
(7) This section does not apply in respect of a valuation of a transmission easement made under section 5B.
S. 16(8) inserted by No. 84/2006 s. 20(2).
(8) This section does not apply in respect of a valuation made by the Commissioner or made for the Commissioner by the valuer‑general or a valuer nominated by the valuer-general.
Note
Section 96(1)(ca) of the Taxation Administration Act 1997 provides for objections to valuations made for the Commissioner by the valuer-general or a valuer nominated by the valuer-general.
S. 16(9) inserted by No. 58/2012 s. 128.
(9) This section applies in respect of a general or supplementary valuation made under Part IIA.
New s. 17 inserted by No.
52/1998
s. 309.