Fire and Emergency Services Levy Act 2017

The following land is unvalued land—

land on Lord Howe Island,

any other land declared by the regulations to be unvalued land.

Land is not unvalued land if it is required to be valued for the purposes of another tax.

Land is required to be valued for the purposes of another tax if the Valuer-General is required, under the Valuation of Land Act 1916, to provide a valuation of the land which is used for the purposes of a rate or charge that is payable under the Local Government Act 1993, land tax or any other rate or tax (other than the levy).