Queensland: Land Valuation Act 2010 (Qld)

Land Valuation Act 2010 An Act about land values for particular other Acts and related purposes Chapter 1 Preliminary 1 Short title This Act may be cited as the Land Valuation Act 2010 2 Commencement Schedule 1, part 1 commences immediately after the commencement of this section. 3 Definitions The dictionary in the schedule defines particular words used in this Act. 4 Main purpose of Act The main purpose of this Act is to provide for how land is to be valued for particular other Acts. Chapter 2 Valuations Part 1 Valuations and their purposes 5 Valuer-general to make valuations (1) The valuer-general must decide the value of land, as provided for under this Act, for the purposes mentioned in section 6. (2) A decision under subsection (1) about the value of land is a valuation of the land. Note— See also the schedule, definition valuation, for the meaning of that term in various contexts. (3) The types of valuations are— (a) valuations made under section 72(1) of all lands in a local government area (annual valuations); and (b) valuations made under part 5 (maintenance valuations). (4) An annual valuation or maintenance valuation may be issued for any or all of the purposes mentioned in section 6(1). 6 Statutory purposes of valuations (1) The value of land under a valuation is its value for— (a) any liability under the Land Tax Act 2010 (the Land Tax Act) for land tax relating to the land; and Note— See the Land Tax Act, sections 16 and 17. (b) the making and levying of rates; and (c) the calculation of rent under the Land Act 1994 (the Land Act) for a Land Act tenure but only to the extent that Act provides for the value to be so used. (2) A valuation for the purpose mentioned in subsection (1)(a) is a land tax valuation. (3) A valuation for the purpose mentioned in subsection (1)(b) is a rating valuation. (4) A valuation for the purpose mentioned in subsection (1)(c) is a Land Act rental valuation. (5) If— (a) another Act refers to the value or rateable value of land; and (b) a valuation is in effect for the land; the value or rateable value is that valuation. Part 2 Valuation methodologies Division 1 General provisions 7 What is the value of land The value of land is as follows, as affected by any other relevant provision of this chapter— (a) for non-rural land—its site value; (b) for rural land—its unimproved value. Note— See, however, chapter 10, part 4, division 1 (Offset for change to particular site values for non-rural land). 8 What is non-rural land Non-rural land is— (a) land other than rural land; or (b) land that is not zoned under a planning scheme. 9 What is rural land Land is rural land if— (a) under section 10, it is zoned rural land and it has not, under section 11, ceased to be zoned rural land; or (b) under section 13 or 14, it has been declared to be rural land. Division 2 Provisions for rural land Subdivision 1 Zoned rural land 10 Zoned rural land (1) An area of land is zoned rural land if more than half the land is zoned as rural land, however called, under a planning scheme. Note— For public access to planning schemes under the Planning Act, see chapter 7, part 3 of that Act. (2) Land zoned as rural-residential land, however called, under a planning scheme is not zoned as rural land. 11 Cessation of zoned rural land Zoned rural land ceases to be zoned rural land and becomes non-rural land if, under a development approval approving a material change of use, it is used for an urban purpose. Subdivision 2 Declared rural land on application 12 Applying for declaration (1) An owner of land may apply to the valuer-general to declare the land to be rural land (a rural land application). Note— See also section 110 (Extension of usual objection period because of rural land application). (2) Also, if the owner has already made a rural land application, the owner can make another only if— (a) there has been a material change of use under the Planning Act for the land; or (b) a development approval is granted for the land. 13 Deciding rural land application (1) The valuer-general must decide a rural land application within 60 days after receiving it. (2) The valuer-general may declare land as rural land only if the valuer-general is satisfied— (a) at least 95% of land in the State used for the same purpose is, under section 10, zoned rural land; and (b) the land's zoning, under section 10, in a zone other than rural makes a material difference to its value. (3) For subsection (2)(b), the zoning makes a material difference only if it causes a change in the land's value of at least 30%. Note— See also chapter 5 (Internal and external reviews). Subdivision 3 Other declared rural land 14 Declaration on valuer-general's initiative The valuer-general may, at any time, declare land to be rural land if— (a) the valuer-general is satisfied as mentioned in section 13(2); or (b) the land is non-rural land under section 8(b). Note— See also chapter 5 (Internal and external reviews). Division 3 Site value and unimproved value Subdivision 1 Preliminary 15 What div 3 is about This division defines the site value and the unimproved value of land. Note— The term land includes lots that are stratum or volumetric lots—see the schedule, definition lot. 16 Land taken to be granted in fee simple For deciding the value of land, all land is taken to be granted in fee simple. 17 What is the land's expected realisation (1) The expected realisation of land under a bona fide sale is the capital sum that its unencumbered estate in fee simple might be expected to realise if that estate were negotiated for sale as a bona fide sale. (2) In this section— unencumbered means unencumbered by any lease, agreement for lease, mortgage or other charge. 18 What is a bona fide sale (1) A bona fide sale, for land, is its sale on reasonable terms and conditions that a bona fide seller and buyer would require assuming the following (the bona fide sale tests)— (a) a willing, but not anxious, buyer and seller; (b) a reasonable period within which to negotiate the sale; (c) that the property was reasonably exposed to the market. (2) For subsection (1), in considering whether terms and conditions are reasonable, regard must be had to— (a) the land's location and nature; and (b) the state of the market for land of the same type. (3) To remove any doubt, it is declared that if— (a) there is a sale of the land in question; and (b) the bona fide sale tests are complied with; and (c) the terms and conditions of the sale are reasonable having regard to the matters mentioned in subsection (2)(a) and (b); the sale is a bona fide sale. (4) In this section— land in question means land whose value is being decided. Subdivision 2 Site value of improved land 19 What is the site value of improved land (1) If land is improved, its site value is its expected realisation under a bona fide sale assuming all non-site improvements for the land had not been made. (2) However, the land's site value is affected by any other relevant provisions of this chapter. 20 Weighted bond rate applies The weighted bond rate must be used to analyse the added value of— (a) the site improvements and non-site improvements involved in the sale of the land in question; and (b) the site improvements and non-site improvements involved in any comparable sale of improved land. 21 What is the weighted bond rate The weighted bond rate is the following interest rate, plus 3%— (a) the interest calculated at the monthly yield rate published by the Reserve Bank of Australia relating to government bonds for a 10-year period on borrowed funds that have not been repaid; (b) if there is no monthly yield rate published as mentioned in paragraph (a)—the interest rate prescribed under a regulation. 22 Assumptions for existing uses (1) This section does not apply for a Land Act rental valuation. (2) In deciding land's site value, the following must be assumed (the existing use assumptions)— (a) 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, (each an existing use) on the valuation day; (b) improvements may be continued or made to the land to allow it to continue to be used for any existing use. (3) To remove any doubt, the following are declared for the existing use assumptions— (a) they do not prevent regard being had under section 17 to any other purpose for which the land might be used; (b) in deciding the site value, new non-site improvements may be hypothesised instead of non-site improvements actually used for an existing use. Subdivision 3 Site and non-site improvements 23 What are site improvements (1) Site improvements, to land, means any of the following done to the land— (a) clearing vegetation on the land; (b) picking up and removing stones; (c) improving soil fertility or soil structure; (d) if the land was contaminated land as defined under the Environmental Protection Act 1994—works to manage or remedy the contamination; (e) restoring, rehabilitating or improving its surface by filling, grading or levelling, not being irrigation or conservation works; (f) reclamation by draining or filling, including retaining walls and other works for the reclamation; (g) underground drainage; (h) any other works done to the land necessary to improve or prepare it for development. (2) However, a thing done as mentioned in subsection (1)— (a) is a site improvement only to the extent it increases the land's value; and (b) ceases to be a site improvement if the benefit was exhausted on the valuation day. (3) Also, excavating the land for any of the following is not a site improvement— (a) footings or foundations; (b) underground building levels. Example of an underground building level— an underground car park (4) In this section— clearing vegetation on land— (a) means removing, cutting down, ringbarking, pushing over, poisoning or destroying in any way, including by burning, flooding or draining; but (b) does not include destroying standing vegetation by stock or lopping a tree. 24 What are non-site improvements (1) Non-site improvements, to land, means work done, or material used, on the land other than a site improvement. (2) The work done or material used is a non-site improvement whether or not it adds value to the land. 25 Working out the value of site or non-site improvements (1) This section applies if, under this division, it is necessary to work out the value of site improvements or non-site improvements (the existing improvements) to or on the land to decide its site value or unimproved value. (2) The value of the actual improvements is the lesser of the following— (a) the added value the existing improvements give to the land on the valuation day, regardless of their cost; (b) the cost that should have reasonably been involved in effecting to or on the land, on the valuation day, improvements of a nature and efficiency equivalent to the existing improvements. (3) In this section— added value, of non-site improvements, includes the value of any commercial hotel licence whose value has been included in the land's value. Subdivision 4 Unimproved value of improved land 26 What is the unimproved value of improved land (1) If land is improved, its unimproved value is its expected realisation under a bona fide sale assuming all site improvements and non-site improvements on the land had not been made. (2) However, the land's unimproved value is affected by any other relevant provisions of this chapter. 27 Weighted bond rate applies The weighted bond rate must be used to analyse the added value of— (a) the site improvements and non-site improvements involved in the sale of the land in question; and (b) the site improvements and non-site improvements involved in any comparable sale of improved land. 28 Assumptions for existing uses (1) This section does not apply for a Land Act rental valuation. (2) In deciding land's unimproved value, the following must be assumed (the existing use assumptions)— (a) 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, (each an existing use) on the valuation day; (b) improvements may be continued, or made to the land, to allow it to continue to be used for any existing use. (3) To remove any doubt, the following are declared for the existing use assumptions— (a) they do not prevent regard being had under section 26 to any other purpose for which the land might be used; (b) in deciding the unimproved value, new improvements may be hypothesised instead of the site improvements and non-site improvements actually used for an existing use. Subdivision 5 Value of unimproved land 29 What is the site value and unimproved value of unimproved land If land is unimproved, both its site value and its unimproved value are its expected realisation under a bona fide sale. Division 4 Provisions for particular types of land or resources Subdivision 1 Leases under resource Acts 30 Mining leases (1) This section applies for deciding the value of land in a mining lease's area. (2) If all of the lease's area is surface area, the value is the lesser of the following— (a) the value of the surface area; (b) 20 times the yearly rent payable for the lease. (3) If only part of the lease's area is surface area (the surface area part), the value is the lesser of the following— (a) the total of— (i) the value of the surface area part; and (ii) 30% of the value of the surface area situated directly above the part that does not include surface area; (b) the total of— (i) 20 times the yearly rent payable for the surface area part; and (ii) 6 times the yearly rent payable for the rest of the lease's area. (4) If the lease's area does not include any surface area, the value is the lesser of the following— (a) 30% of the value of the surface area situated directly above the lease; (b) 6 times the yearly rent payable for the lease. (5) If, under an Act, part of the land is then valued as a separate parcel because of the parcel's use— (a) the separate parcel's value is the value it would have had other than for subsections (2) to (4); and (b) the value of the rest of the land (the residue) is the amount that bears, relative to the value of all of the land (the total area), the same proportion that the residue bears to the total area. (6) For this section, the yearly rent for a part of the lease's area is the amount that bears, relative to the lease's total yearly rent, the same proportion that the part's area bears to the lease's total area. (7) In this section— yearly rent for the lease, means the yearly rent that would have been payable under the Mineral Resources Act 1989 if the lease had been granted on the valuation day. 31 Geothermal, GHG and petroleum leases (1) The value of land in the area of a geothermal lease, GHG lease or petroleum lease is the lesser of the following— (a) the value of the surface area of the land; (b) 6 times the yearly rent payable for the lease. (2) In this section— yearly rent, for the lease, is the annual rent under the Act under which the lease is granted on the valuation day. Subdivision 2 Other provisions 32 Easements (1) In deciding the value of land, the existence and effect of a relevant easement must be considered. (2) In this section— relevant easement means an easement, registered under the Land Act or Land Title Act, for which the land is the dominant or servient tenement. 33 Land subject to particular rights (1) This section applies to land to which any of the following (the right) applies, relates, is in force or to which the land is subject— (a) a stock grazing permit under— (i) the Forestry Act, section 35; or (ii) the repealed National Parks and Wildlife Act 1975, section 33; or Note— For the continuing effect of permits under that section, see the Nature Conservation Act 1992, section 183. (iii) the Nature Conservation Act 1992; (b) a Land Act tenure; (c) a lease, licence, permit or permission to occupy granted or issued by the coordinator-general or the Forestry Act chief executive; (d) a lease, licence or permit from SunWater or a water authority; (e) a heritage agreement under the Queensland Heritage Act 1992; (f) a heritage restriction under— (i) a planning scheme; or (ii) a temporary local planning instrument or planning scheme policy under the Planning Act; or (iii) a Commonwealth Act; (g) a determination of native title or an indigenous land use agreement under the Native Title Act 1993 (Cwlth). (2) In deciding the value of the land— (a) the right must be considered; and (b) an allowance must be made for any limitation or restriction of use relating to the right. (3) In making the allowance— (a) the purpose and conditions of the right must be considered; and (b) if the right is a lease, the term remaining on the lease is not a limitation or restriction of use relating to the right. (4) In this section— SunWater means the entity continued in existence under the Government Owned Corporations Regulation 2004, section 34. 34 Land Act tenures (1) This section applies for a Land Act rental valuation. (2) However, this section applies only if, under the conditions of the Land Act tenure, the land may be used other than just as a single dwelling house or for farming. Note— If the use is so restricted, see division 5, subdivision 2 (Exclusive use as a single dwelling house or for farming). (3) If the land is not used for farming, the physical state and condition of the land at the start of the Land Act tenure must be considered in deciding the land's value. (4) However, the value must not include any of the following as defined under the Land Act, schedule 6— (a) improvements on the land; (b) development works done to the land since the Land Act tenure commenced. 35 Racecourse land If land includes a racecourse, in deciding its value any restrictions and limitations under its deed of grant or certificate of title must be disregarded. 36Integrated Resort Act and Sanctuary Cove Act (1) This section applies for deciding the value of land in— (a) the site of an approved scheme under the Integrated Resort Act; or (b) the site under the Sanctuary Cove Act. (2) For land in a site mentioned in subsection (1)(a), if any part of the land is or may be inundated by water or subject to tidal influence, the land must be valued as if it were not, and never had been, inundated by water or subject to tidal influence. (3) For land in a site mentioned in subsection (1)(b), if any part of the land or an adjacent site is or may be inundated by water or subject to tidal influence, the land must be valued as if it or the adjacent site were not, and never had been, inundated by water or subject to tidal influence. 37 Exclusion of particular resources The value of land does not include the value of any of the following on or in the land— (a) geothermal energy as defined under the Geothermal Energy Act 2010; (b) GHG storage reservoirs as defined under the Greenhouse Gas Storage Act 2009; (c) minerals; (d) petroleum as defined under the Petroleum and Gas (Production and Safety) Act 2004; (e) timber. Division 5 Allowances and concessions Subdivision 1 Deduction for site improvement costs 38 What sdiv 1 is about This subdivision provides for the granting of a deduction (a site improvement deduction) to particular owners of land for site improvements to their land paid for by them in the previous 12 years. Note— See also chapter 9, part 5 (Recording of site improvement deductions). 39 Who may apply (1) An owner of land may apply to the valuer-general for a site improvement deduction (a deduction application). (2) Also, if an individual who is the owner of land dies, the individual's personal representative may make a deduction application for the land. (3) A deduction application may be made whether or not— (a) the land is developed land; or (b) the land previously had buildings on it that have been demolished. (4) This section applies subject to section 40. Note— See also section 280 (Deduction application can not be made if offset applied). 40 Cessation of right to apply (1) This section provides for when a person loses the right to make, or continue with, a deduction application for land. (2) If the person ceases to be the owner of the land all of the right is lost. (3) However, subsection (2) does not apply— (a) if the cessation is a transmission by death from the person to the person's personal representative; or (b) for a transfer from one joint tenant to another; or (c) for a transfer by right of survivorship. (4) If the person ceases to be an owner of a part of the land, the right is lost for that part. (5) In this section, a reference to cessation of ownership includes cessation because of— (a) for cessation in relation to part of the land—the compulsory acquisition of the part; or (b) for cessation in relation to all of the land—the compulsory acquisition of all of the land. (6) For this section, a person does not cease to be the owner of land while the person continues to be, whether jointly or severally, seised or possessed of or entitled to any estate or interest in the land. 41 Making deduction application (1) A deduction application may be made— (a) as an objection ground for an objection, in the way provided for under section 113; or (b) at any other time in the approved form. (2) In either case, the application must— (a) state the following— (i) full details of the site improvements the subject of the application, including the cost of the works for the improvements; (ii) who carried out the works; (iii) when the works were finished; and (b) be accompanied by— (i) evidence that the applicant paid for the improvements in the last 12 years and when the payment was made; and (ii) all documents in the applicant's possession or control relating to the cost of the works for the improvements. 42 Deciding deduction application (1) The valuer-general must consider a deduction application and decide whether to— (a) refuse to grant the applicant a site improvement deduction; or (b) grant the applicant a site improvement deduction for all or part of the site improvements the subject of the deduction application. (2) However, the valuer-general can not do the following— (a) if the applicant's right to make or continue with the application ceases under section 40(2)—decide or continue to decide the application; (b) if the applicant's right to make or continue with the deduction application ceases for a part of land—decide or continue to decide the application for that part. (3) The valuer-general must give the applicant notice of the decision as soon as practicable after making it. Note— Under chapter 3, the owner's right to object to the next valuation includes a right to object to a decision under this section, but not for a decision in relation to any subsequent valuations—see section 113 (Required content of objections). 43 Valuations to which site improvement deduction applies (1) This section applies if a person who is an owner of land is granted a site improvement deduction for the land. (2) The amount of the deduction provided for under section 44 must be deducted from— (a) the relevant valuation; and (b) subsequent valuations for the land until the earlier of the following happens— (i) the next annual valuation after the end of 12 years from when all of the costs for the improvements were paid; (ii) the person ceases to be the owner of all of the land other than because of an event mentioned in section 40. (3) Also, if the person ceases to be the owner of a part of the land, the amount of the deduction is lost for that part from when a maintenance valuation is made for the cessation. (4) In this section, a reference to cessation of ownership includes cessation because of a compulsory acquisition of the land. (5) In this section— relevant valuation means— (a) if the deduction application was made as an objection ground—the valuation objected to; or (b) otherwise—the valuation for which a valuation notice is next to be given to the owner. 44 Amount of site improvement deduction (1) The amount of the site improvement deduction for a valuation to which it applies is the added value of the site improvements on the valuation day. (2) However, the added value can not— (a) be more than the actual cost on the valuation day of carrying out the works for the site improvements; or (b) include— (i) interest or professional costs; or (ii) costs relating to obtaining a development approval or other approval for the works. Note— Under chapter 3, the owner's right to object to a valuation to which the site improvement deduction applies includes a right to object to the decision on a deduction application concerning the land—see section 113 (Required content of objections). (3) Also, if part of the site improvement deduction is lost under section 43, the added value is reduced proportionately to the change in the land's area. Subdivision 2 Exclusive use as a single dwelling house or for farming 45 Application of sdiv 2 (1) This subdivision applies for deciding the value of land used only as a single dwelling house or for farming. (2) For this section, land is not used only for a single dwelling house or for farming if— (a) the land is divided into individual lots; and (b) there is evidence, including advertising or actual sales, of an intention to sell the individual lots. 46 Particular enhancements must be disregarded (1) In deciding the value, any enhancement in its value because of any of the following for the land must be disregarded— (a) a subdivision by survey; (b) a potential use for industrial, subdivisional or any other purposes. (2) Subsection (1)(b) applies whether or not the potential use is lawful on the valuation day. 47 What is a single dwelling house (1) A single dwelling house is— (a) a dwelling used solely for habitation by a single household; or (b) a building consisting of 2 flats used solely for habitation; or (c) a building consisting of 2 self-contained units, known as a duplex, and used solely for habitation. (2) Subsection (1)(a) includes a dwelling used solely for habitation by a single household— (a) part of which is used or available for use as a furnished room or furnished rooms; or (b) with a single self-contained flat. 48 What is farming (1) Farming is the use of land for a farming business if— (a) the use is the land's dominant use; and (b) the conditions under subsections (2) and (3) are complied with. (2) The business must be carried out for profit on a continuous or repetitive basis. (3) The business must have a substantial commercial purpose or character shown by at least one of the following— (a) having an average gross annual return, worked out over a 3-year period, of at least $5,000; (b) if the business is establishing and harvesting native or non-native forests—having an average anticipated gross annual return, worked out over the period from establishment to harvesting that is usual for the particular species of tree, of at least $5,000; (c) if the business is maintaining and harvesting native forests—having an average anticipated gross annual return, worked out over the period from the start of maintenance to harvesting of the particular species of tree, of at least $5,000; (d) having both of the following— (i) a minimum value of farm improvements or planting of forest or orchard trees of $50,000; (ii) the appearance of being kept for farming or expenditure on crops, forest trees, maintenance of farm improvements, livestock or orchard trees. (4) In this section— farm improvements includes appropriate sheds, other structures, facilities, farm plant and land development for the particular farming business but does not include a dwelling or car accommodation. farming business means— (a) the business or industry of grazing, dairying, pig farming, poultry farming, viticulture, orcharding, apiculture, horticulture, aquaculture, vegetable growing, the growing of crops of any kind or forestry; or (b) another business or industry involving the cultivation of soils, the harvesting of crops or the rearing of livestock. Subdivision 3 Discounting for subdivided land not yet developed (non-Land Act rental) 49 Application of sdiv 3 (1) This subdivision applies to a parcel (the relevant parcel) if— (a) the relevant parcel is 1 of the parts into which land has been subdivided; and (b) the person who subdivided the land is the owner of the relevant parcel; and (c) the relevant parcel is not developed land. (2) This subdivision also applies to a parcel (also the relevant parcel) if— (a) the relevant parcel is 1 of the parts into which land has been reconfigured because of a compulsory acquisition under a law; and (b) subsection (1) applied to the relevant parcel, as part of a relevant parcel mentioned in subsection (1), immediately before the compulsory acquisition; and (c) after the reconfiguration, the same person continues to own the part of the land not compulsorily acquired; and (d) the relevant parcel is not developed land. (3) Despite subsections (1) and (2), this subdivision does not apply for a Land Act rental valuation. (4) If subdivision 2 applies to land, this subdivision does not affect the operation of subdivision 2. 50 Discount until parcel developed or ownership changes (1) This section applies for the making and levying of rates on the relevant parcel for the discounted valuation period. (2) The local government must discount the value of the relevant parcel by 40%. (3) In this section— discounted valuation period, for the relevant parcel, means the period starting when the land of which the parcel was a part was subdivided and ending on the earlier of the following days— (a) the day on which there is a change in the ownership of the relevant parcel; (b) the day the relevant parcel becomes developed land. 51 Provisions for when discounted valuation period ends (1) This section applies for the relevant parcel on and from the day the discounted valuation period under section 50 ends. (2) For the local government legislation, a change in the relevant parcel's value is taken to have had effect on that day. (3) For the making and levying of rates on the relevant parcel on and from that day— (a) its previous value is its value as discounted under section 50(2); and (b) its new value is its value without regard to the discount. Part 3 Land to be included in valuations Division 1 General provision 52 Valuation generally for each lot Subject to the other provisions of this part, a separate single valuation must be made for each lot. Division 2 Declaring separate valuation for part of a lot 53 Valuer-general's power (1) The valuer-general may declare that a separate valuation, from the rest of a lot, will be made for a stated part of the lot (a separation declaration). Note— See also chapter 5 (Internal and external reviews). (2) However, a separation declaration may be made only if— (a) it is possible to lawfully subdivide the stated part from the rest of the lot; and (b) the valuer-general considers circumstances relating to the value of the part make a separate valuation of it appropriate. Example of circumstances for subsection (2)(b)— 1 A building on the part is occupied separately, or adapted to being occupied separately, from the rest of the lot. 2 The part is used, or is suitable to be used, for a purpose different from the purpose for which the rest of the lot is used, or is suitable to be used. Note— The effect of the declaration is that the part becomes a parcel itself—see the schedule, definition parcel, paragraph (b). (3) This section applies to leased land if the lease is— (a) from any of the following of land leased, by the following, from the State— (i) a local government; (ii) a department; (iii) an entity representing the State; or (b) from a GOC or rail government entity, of land leased by the GOC or rail government entity from— (i) the State; or (ii) a lessee of the State. (4) Otherwise, this section does not apply to land leased from the State. (5) The part that is the subject of the declaration is a declared parcel. (6) To remove any doubt, it is declared that subsection (2)(a) does not require that a subdivision has been sought or made for the stated part. 54 Guidelines for making separation declaration (1) The valuer-general may make guidelines about the circumstances in which the valuer-general will make a separation declaration. (2) The guidelines— (a) must be consistent with section 53; and (b) are not subordinate legislation. (3) In deciding whether to make a separation declaration, the valuer-general may consider, but is not bound by, the guidelines. (4) The valuer-general must keep a copy of the guidelines, as in force from time to time, on the department's website. 55 Notice and taking of effect of separation declaration (1) The valuer-general may give notice of a separation declaration for a declared parcel only in a valuation notice for the parcel. (2) A separation declaration— (a) has effect and is taken to have always had effect for the valuation; and (b) continues in effect for the declared parcel until the declaration is repealed. Example of when a separation declaration might be repealed— because of a change in circumstances mentioned in the examples for section 53(2) and the subsequent issue of a valuation notice Division 3 Combined valuations 56 Application of div 3 (1) This division does not apply for a declared parcel or to a parcel the subject of a discount under section 50. (2) Despite division 4, this division applies to land tax valuations and rating valuations, but not to Land Act rental valuations. 57 Adjoining lots—general (1) Adjoining lots must be included in the same valuation if— (a) they are owned by the same person; and (b) either— (i) no part of the lots is leased; or (ii) all of the lots are leased to the same person. (2) However, subsection (1) applies only if either— (a) not more than 1 of the lots has buildings or other structures on it that are adapted to being separately occupied; or (b) if more than 1 of the lots has buildings or other structures on it that are adapted to being separately occupied—the lots are being worked as 1 business unit. (3) In this section— lease does not include a sublease. 58 Adjoining lots subleased from the State (1) This section applies if adjoining lots are leased from the State to the same person. (2) If any of the lots are subleased, the lots must be included in the same valuation. (3) Subsection (2) applies— (a) whether or not the subleases are to the same person; but (b) subject to section 62. 59 Non-adjoining farming lots Lots that do not join each other must be included in the same valuation if— (a) the lots are worked as 1 business unit and used only for farming; and (b) the lots are owned by the same person; and (c) if the lots are leased—they are all leased to the same person. Division 4 Separate valuations 60 Application of div 4 This division applies if, other than for this division, 1 valuation must be made for an area (the designated area) consisting of just 1 parcel, or of 1 or more parcels. 61 Lots separately leased (1) Subsection (2) applies if— (a) the designated area consists of lots all of which are owned by the same person; but (b) 1 or more of the lots are leased by the owner to 1 or more other persons. (2) Subject to division 3, there must be separate valuations for each of the lots leased. 62 Part of area subleased from particular governmental entities (1) This section applies if the designated area is leased— (a) from the State by— (i) a department or an entity representing the State; or (ii) a local government; or (b) by a GOC or rail government entity from— (i) the State; or (ii) a lessee of the State. (2) There must be separate valuations for each part of the designated area subleased to someone else. 63 Non-adjoining lots, separately owned lots and lots separated by a public road There must be different valuations of each parcel within the designated area if they— (a) do not adjoin; or (b) are separated by a public road and able to be lawfully subdivided; or (c) are separately owned. 64 Area crossing different local government areas (1) If the designated area is partly in 1 local government area and partly in another— (a) the designated area must be valued; and (b) the amount of the valuation must be apportioned between the parts; and (c) the apportioned amount for the part in the local government area for which the valuation is being made is the valuation for that part. (2) Subsection (1) applies as well as sections 65 to 67. 65 Area crossing categories in same local government area (1) This section applies if all or part of the designated area is in 1 local government area, but— (a) it is partly in 1 category and partly in another; and (b) the amount of the general rate made and levied for the rateable land in each category is not the same. (2) For a designated area mentioned in subsection (1)— (a) the designated area must be valued; and (b) the amount of the valuation must be apportioned between the parts; and (c) the apportioned amount for each part is the valuation for that part. (3) In this section— category, for a local government area, means a category of rateable land decided by the local government for the area for levying a differential general rate. 66 Area only partly rateable land If only part of the designated area is rateable land— (a) the designated area must be valued; and (b) the amount of the valuation must be apportioned between the parts; and (c) the apportioned amount for the part that is rateable land is the valuation for that part. 67 Land Act rental valuation or Land tax valuation (1) If the designated area is being valued for a Land Act rental valuation or a Land Tax valuation, there must be a separate valuation of any part of the area that is being so valued. (2) A Land Act rental valuation must be for all of the land in the Land Act tenure, even if separate valuations of parts of the land are made for another purpose. Division 5 Miscellaneous provisions 68 Areas subject to mining lease application The valuer-general may make a separate valuation of land the subject of a mining lease application if, under the Mineral Resources Act 1989, the applicant may enter the land. 69 Community titles schemes (1) The valuer-general must not value lots in a community titles scheme separately but must instead value the scheme land for the scheme— (a) as an undivided whole; and (b) as if it were owned by a single owner. (2) For the valuation, and objection and appeal against the valuation, the body corporate for the community titles scheme is taken to be the scheme land's owner. (3) The body corporate must be shown in the valuation as the scheme land's owner. (4) In this section— body corporate, for a community titles scheme, means the body corporate under the BCCM Act for the scheme. scheme land, for a community titles scheme, means scheme land under the BCCM Act for the scheme. 70 Approved scheme land under Integrated Resort Act (1) The valuer-general may value the land consisting of the following parts in the site of an approved scheme as if each part were a single lot— (a) the lots on a building unit plan; (b) the lots on a group titles plan; (c) the lots within a precinct; (d) the lot or lots consisting of a primary or secondary thoroughfare; (e) a future development area. (2) Terms mentioned in subsection (1) and not defined under this Act have the same meanings they have under the Integrated Resort Act. 71 Sanctuary Cove Resort site (1) The valuer-general may value the land consisting of the following parts of the site as if each part were a single lot— (a) the lots on a building unit plan; (b) the lots on a group titles plan; (c) the lot or lots comprising a primary or secondary thoroughfare; (d) the lot or lots within a zone. (2) Terms mentioned in subsection (1) and not defined under this Act have the same meanings they have under the Sanctuary Cove Act. Part 4 Annual valuations Division 1 General provisions 72 General duty to make annual valuations (1) The valuer-general must— (a) make an annual valuation of all land in a local government area; and (b) fix a valuation day for each annual valuation. (2) If a valuation is required for more than 1 statutory purpose, an annual valuation must be made for each of them. (3) Subsection (4) applies if the valuer-general— (a) has made an annual valuation for a local government area; but (b) has omitted to make a valuation of particular land in the area. (4) Despite the omission, the valuer-general is taken to have made an annual valuation for all of the area. Note— See also section 81 (Valuation of land omitted from annual valuation). (5) Subsection (1) is subject to section 74. 73 Effect if annual valuation not made (1) This section applies if an annual valuation is not made for a local government area as required under section 72(1). (2) The last preceding annual valuation for the local government area continues in effect until the next annual valuation for the area takes effect. 74 Exceptions to annual valuation requirement (1) The valuer-general need not make an annual valuation of land in a local government area if the valuer-general considers it is not possible to do so because of unusual circumstances. (2) The valuer-general may decide not to make an annual valuation of land in a local government area after considering— (a) a market survey report for the area; and (b) the results of consultation with the local government for the area, and appropriate local groups and industry groups. Example of local group— the local Chamber of Commerce Examples of industry groups— AgForce, Queensland Industrial Union of Employers and Queensland Canegrowers Organisation Limited (3) In this section— market survey report, for a local government area, means a report to the valuer-general giving— (a) details of sales of land, including sales of land outside the area, since the last annual valuation was made; and (b) the probable impact of the sales on the value of land in the area if an annual valuation were to be made. 75 Duration of annual valuation (1) An annual valuation takes effect from the next 30 June after its making. (2) An annual valuation continues in effect until the next annual valuation of the land takes effect. (3) However, the effect of an annual valuation is subject to— (a) any maintenance valuation for the annual valuation; and (b) an objection decision affecting the valuation; and (c) an amendment of the valuation because of a valuation appeal or further appeal, or an appeal response amendment. (4) Subsection (5) applies if— (a) the value of land is changed by the loss, under a water entitlement notice, of a water licence the value of which formed part of the land's value; and (b) the loss happened during the period of 1 year before an annual valuation of the land would otherwise have had effect under subsection (1). (5) The effect of the loss is not to be reflected in the valuation of the land until the next 30 June after the annual valuation became effective under subsection (1). Division 2 Access to information about annual valuations 76 Unprotected valuation roll information to be available for inspection (1) The valuer-general must make unprotected valuation roll information about an annual valuation publicly available at the places and in the form the valuer-general considers appropriate. (2) The information— (a) may be made available at any time after the valuation day; but (b) must be made available at least 3 months before the 30 June on which the valuation is to take effect. (3) However, a failure to comply with subsection (2)(b) does not affect the validity of the valuation or its day of effect. (4) This section does not apply to a Land Tax valuation or a Land Act rental valuation. 77 Time and place for inspection (1) Unprotected valuation roll information must be available for public inspection, without fee, as follows— (a) if it is made available at a local government's office—when that office is open for the transaction of public business; (b) if it is made available at another place—at the times stated in the public notice. (2) The information must be made available for at least 60 days from the day stated for that purpose under a public notice under section 78(1). Division 3 Notices about annual valuations 78 Public notice (1) The valuer-general must, after making an annual valuation, give a public notice stating the following— (a) that the valuation has been made; (b) that unprotected valuation roll information about the valuation will be available for inspection by anyone, without fee, for a stated period; (c) when the stated period starts and ends; (d) where the information may be inspected. (2) The stated period can not be less than 60 days. (3) As well as giving the public notice, the valuer-general may advertise the information's availability in any other way the valuer-general considers appropriate. (4) Subsection (1)(b) does not apply to a Land Tax valuation or a Land Act rental valuation. 79 Valuation notice to owner (1) After making an annual valuation of land, the valuer-general must give the owner of the land a notice of the annual valuation. (2) The notice must be given as soon as practicable, but no later than 31 March in the year in which the annual valuation is to take effect. (3) For subsection (2), notice of valuations for different statutory purposes may be combined in the 1 document if the valuer-general considers it appropriate. 80 Requirements for valuation notice A valuation notice for an annual valuation must be in the approved form and state all of the following— (a) the valuation; (b) whether the valuation is the site value or the unimproved value; (c) the valuation day; (d) the day of issue of the notice; (e) the day of effect of the valuation; (f) if the owner was granted a site improvement deduction for the land—the amount of the site improvement deduction decided; (g) that the owner may object to the valuation within 60 days after the day of issue; (h) how an objection may be made. Part 5 Maintenance valuations Division 1 New maintenance valuations 81 Valuation of land omitted from annual valuation (1) This section applies if the valuer-general has made an annual valuation for a local government area but has omitted to make a valuation for particular land in the area. (2) If the omission comes to the valuer-general's knowledge, the valuer-general must make a valuation of the land. (3) The valuation day for the valuation must be the same valuation day as the valuations for the rest of the land in the area. (4) The valuation has effect from the day of effect of the annual valuation from which it was omitted. 82 Valuation on inclusion of land not previously in a local government area (1) This section applies if lands not previously in a local government area are joined to a local government area. (2) The valuer-general must, as soon as practicable, make a valuation of the lands. (3) The valuation— (a) must be for the same valuation day as the current valuations of all lands in the local government area; and (b) is taken to have had effect from the day the joinder happened; and (c) continues in effect, subject to any maintenance valuation, for the rest of the period for which the current valuations have effect. 83 Valuation of land becoming subject to rates, Land Act rental or land tax (1) The valuer-general may make a valuation of any of the following land (relevant land)— (a) land, not currently the subject of a rating valuation, for which rates may be levied; (b) land, not currently the subject of a Land Act rental valuation, that has become subject to Land Act rental; (c) land, not currently the subject of a Land Tax valuation, that has become subject to land tax. (2) The valuation has effect from the following day— (a) if the land became relevant land before the period starting 3 years immediately before, and continuing since, the day of effect of the latest annual valuation that has come into effect in the local government area in which the land is situated—the day that period started; (b) if the land became relevant land during that period—the day it became relevant land. (3) However, for subsection (2)(a), if the period starts on a day on which an annual valuation for the local government area in which the land is situated did not come into effect, the valuation has effect from the later of the following— (a) the first day before that day on which an annual valuation for the land came into effect; (b) the day the land became relevant land. Division 2 Amending valuations Subdivision 1 General provisions 84 What div 2 is about This division provides for the circumstances in which a valuation may be made to amend another valuation. 85 Amending period (1) The valuer-general may amend an annual valuation before it comes into effect. (2) An amendment under subsection (1) does not alter the valuation's day of effect. (3) The valuer-general may amend any valuation of land at any time during the period— (a) starting 3 years immediately before, and continuing since, the day of effect of the latest annual valuation that has come into effect for the land; and (b) ending on the day the valuer-general is amending the valuation. (4) However, if the period started on a day on which a valuation for the land did not come into effect, the period— (a) starts on the first day before that day on which an annual valuation for the land came into effect; and (b) ends on the day the valuer-general is amending the valuation. Example for subsections (3) and (4)— The valuer-general is amending the valuation for parcel A on 30 May 2016. Annual valuations for parcel A came into effect on 30 June 2011, 2013, 2014 and 2015, but not on 30 June 2012. Maintenance valuations for parcel A came into effect on 1 March and 1 May 2016. A maintenance valuation may be issued for any of the valuations. 86 Fixing day of effect of amending valuation (1) The valuer-general must fix the day of effect of an amending valuation. (2) If the amendment is because of the registration of a plan of subdivision, the day of effect must be the day the relevant plan of subdivision was lodged with the land registrar. Note— See section 87 (Separate valuations) and the schedule, definition subdivide. (3) Otherwise, the day of effect must be the later of the following— (a) the day the amending period started; (b) the day the event that caused the valuation to require amendment happened. (4) In this section— amending period means the period under section 85 during which the amendment to the valuation can have effect. Subdivision 2 General types of amendment 87 Separate valuations A valuation may be amended to provide separate valuations if— (a) under part 3, division 2, the valuer-general declares that a separate valuation for a part of a lot will be made; or (b) under part 3, division 4, separate valuations must be made for parts of a designated area; or (c) the land is subdivided. 88 Adjoining parcels in same valuation A valuation for 2 or more adjoining parcels may be amended if 1 or more of the parcels is sold. 89 Public work, service or undertaking A valuation may be amended if— (a) a public work, service or undertaking is provided for the land; and (b) the valuer-general considers the work, service or undertaking has changed the land's value. 90 Damage from adverse natural cause (1) A valuation may be amended if— (a) because of flood, cyclone or some other adverse natural cause over which the owner had no control, the land has been permanently damaged; and (b) the valuer-general considers the damage has changed the land's value. (2) However, an amendment may be made under subsection (1) only if the owner of the land applies to the valuer-general within 6 months after the permanent damage happens. Note— See also chapter 5 (Internal and external reviews). (3) The application must be written. 91 Loss or acquisition of right relating to land (1) A valuation may be amended if the land's value has been changed by the loss or acquisition of a right relating to the land. (2) However, if the right is a water licence under a water entitlement notice, the amendment can not be made until the 30 June that is at least 1 year after the notice has effect. (3) In this section— right includes licence and privilege. 92 Change of exclusive use as single dwelling house or for farming A valuation may be amended if— (a) the valuation was on the basis that the land was used only as a single dwelling house or for farming; and (b) the land has ceased to be used for either of those purposes; and (c) the valuer-general considers, having regard to section 46, the cessation and the current use have caused a change to the land's value. 93 Change of other exclusive use A valuation may be amended if— (a) the valuation was on the basis that the land was used for a purpose other than as a single dwelling house or for farming; and (b) the land has ceased to be used for that purpose; and (c) the land is now used as a single dwelling house or for farming; and (d) the valuer-general considers, having regard to section 46, the cessation and the current use have caused a change to the land's value. Note— See section 46(1)(b) (Particular enhancements must be disregarded). 94 Amendment for uniformity with comparable parcels (1) A valuation may be amended if the valuer-general considers the amendment is necessary or desirable to achieve or preserve uniformity of values between the valuation and valuations of other comparable parcels. (2) If the amendment reduces the amount of the valuation, the reduction is a comparable valuation reduction of the valuation amended. 95 General power to correct error or omission (1) A valuation may be amended if the valuer-general considers it is affected by an error or omission that it is necessary to correct. (2) Subsection (1) does not apply for correcting an error of law or mistake of fact that may be corrected under subdivision 3. 96 Change to planning scheme, local law or local government decision A valuation may be amended if the valuer-general considers any of the following has changed the land's value— (a) the implementation of a planning scheme, a change to the land use and development under a planning scheme or an amendment of a planning scheme; (b) the application of a local law affecting the use or development of land; (c) any other action or decision of the local government affecting the use or development of land. 97 Combining valuations (1) Two or more valuations may be amended by combining them into 1 valuation if the valuations are of lots that could, under part 3, division 3, be included in 1 valuation. (2) The combined valuation is taken to be an amendment of the valuations, whether or not it is the same as, or different from, the sum of the valuations. 98 Particular changes in Land Act tenure A Land Act rental valuation and the rating valuation of the same land may be amended if the purpose, conditions or area of the Land Act tenure changes. 99 Land becomes subject to native title determination A valuation may be amended if the land becomes the subject of a determination of native title or an indigenous land use agreement under the Native Title Act 1993 (Cwlth). 100 Land ceasing to be land for which a valuation is required A valuation for land may be amended if part of the land ceases to be land for which a valuation is required. Subdivision 3 Amendments because of objection or appeal result 101 Amendment because of objection or appeal against valuation of same land (1) This subdivision applies if all of the following happen— (a) a valuation (the first valuation) of land is made; (b) the first valuation is objected to, or there is a valuation appeal against the objection; (c) before the objection decision is made or the appeal ends, another valuation (the later valuation) is made of all or part of the land; (d) the outcome of the objection or appeal is that the first valuation is amended because of an error of law or mistake of fact (the defect) affecting the first valuation. (2) The later valuation must be amended if the valuer-general considers— (a) it is also affected by the defect; and (b) the amendment is necessary to fix the defect. Subdivision 4 Amendments for local government area changes 102 Valuation on local government area change (1) This section applies if, after the making of annual valuations for a local government area (the relevant area)— (a) the relevant area is abolished and all or part of the area (the affected land) is joined to another local government area (the other area); or (b) part of the relevant area (also the affected land) is excluded from the relevant area and included in another local government area (also the other area). (2) The valuer-general must, as soon as practicable, amend the annual valuations of the affected land. (3) The amended valuation— (a) must be for the same valuation day as the current valuations for all lands in the other area; and (b) is taken to have had effect from the day the joinder or inclusion happened; and (c) continues in effect subject to any other maintenance valuation, for the rest of the period for which the current valuations have effect. Division 3 Notice of maintenance valuations 103 Notice requirement (1) The valuer-general must give the owner notice of the maintenance valuation. (2) The notice may be given at any time after the valuation is made. 104 Requirements for valuation notice A notice of a maintenance valuation must— (a) be in the approved form; and (b) state the matters mentioned in section 80(a) to (f); and (c) if the valuation is not a comparable valuation reduction—state the matters mentioned in section 80(g) and (h). Chapter 3 Objections to valuations Part 1 Making objections Division 1 Objection right 105 Right to object (1) An owner may object to a valuation of the owner's land. (2) However, subsection (3) applies if an owner has objected to a valuation for a particular statutory purpose (the first valuation). (3) The owner can object to a valuation of the same land for a different statutory purpose (the second valuation) only if the amount of the first valuation is different from the amount of the second valuation. (4) Subject to subsections (2) and (3), only 1 objection may be made to the same valuation. (5) A right to object to a valuation includes a right to object to a decision about a deduction application concerning the land. (6) This section does not apply to a valuation amended under chapter 4, part 3. 106 New owners (1) This section applies i