Land Valuation Act 2010

section 3

2011 annual valuation, for chapter 10, see section 266.

2011 issue day, for chapter 10, see section 266.

2011 unimproved-site value difference, for chapter 10, see section 266.

2011 valuation-making day, for chapter 10, see section 266.

address for service includes an electronic address given for service.Examples of an electronic address—

an email address, an internet protocol (IP) address, the address of a digital mailbox

agent includes a person who, in Queensland, has for someone else (the principal) the lawful control or disposal of any land belonging to the principal, or the lawful control, receipt or disposal of any rents, issues or proceeds gained from the principal’s land.

annual valuation see section 5(3)(a).

appeal period, for a provision about a valuation appeal, see section 157(2).

appeal response amendment, for a valuation, see section 161(1).

appeals process see section 156(4)(a).

appellant, for a provision about a valuation appeal, means the objector who filed the notice of the valuation appeal for the appeal or a new owner who, under section 156, becomes entitled to carry on the appeal.

approved form means the form approved under section 264.

assent means the date of assent of this Act.

assistant, for chapter 8, part 4, division 1, subdivision 2, see section 234(1)(b).

authorised person means a person who holds appointment as an authorised person under chapter 8, part 1.

authorised person’s information requirement see section 230(4).

BCCM Act means the Body Corporate and Community Management Act 1997.

bona fide sale see section 18(1).

chairperson, for an objection conference, means a person holding appointment as its chairperson under section 126.

commencement, for chapter 10, see section 264.

community titles scheme means a community titles scheme under the BCCM Act.

comparable valuation reduction, for a valuation, see section 94(2).

computer means any device for storing and processing information.

correction notice, for an objection, see section 116(2).

corresponding new provision, for chapter 10, see section 264.

day of effect, for a valuation, means the day it takes effect under one of the following provisions—

for an annual valuation—section 75(1);

for a maintenance valuation—chapter 2, part 5.

day of issue—

for a provision about a valuation—means the day the relevant valuation notice was issued; or

for a provision about an objection—means the day of issue for the valuation objected to.

declared parcel see section 53(5).

deduction application see section 39(1).

defective—

for an objection—see section 114(2); or

for a valuation appeal notice—means that the notice—

does not comply with the valuation appeal requirements; or

is otherwise defective in a material particular.

designated area, for chapter 2, part 3, division 4 see section 60.

developed land means land improved by the construction of a building or other facility reasonably capable of being used.

development see the Planning Act, schedule 2.

development approval means—

a development approval under the Planning Act; or

a PDA development approval under the Economic Development Act 2012.

document, for chapter 10, see section 266.

expected realisation see section 17(1).

external review, for a decision, means a review of the decision by QCAT under the QCAT Act.

farming see section 48.

file, for a valuation appeal, means file in the Land Court registry.

Forestry Act means the Forestry Act 1959.

Forestry Act chief executive means the chief executive of the department in which the Forestry Act is administered.

former, for chapter 10, see section 266.

former provision, for chapter 10, see section 266.

geothermal lease means a geothermal production lease under the Geothermal Energy Act 2010.

GHG lease means a GHG injection and storage lease under the Greenhouse Gas Storage Act 2009.

ground requirement, for an objection ground, see section 112(3).

identity card, for a provision about authorised persons, means an identity card issued under section 220(1).

improved, for land, means land other than land in its natural state.

information notice means—

for chapter 5, a notice complying with the QCAT Act, section 157(2); or

for a decision under chapter 6, part 3, a notice stating—

the reasons for the decision; and

that the person given the notice may appeal against the decision to a Magistrates Court within 42 days after the day the person receives the notice; and

how to appeal.

information requirement see section 136.

initial assessment decision see section 114(1).

Integrated Resort Act means the Integrated Resort Development Act 1987.

land—

for a provision—

about a valuation or valuation notice—means the land the subject of the valuation or notice; or

about an objection or valuation appeal—means the land the subject of the valuation; and

may comprise—

1 or more lots or parcels; or

a combination of lots and parcels.

Land Act see section 6(1)(c).

Land Act rental means rental payable under the Land Act for a Land Act tenure.

Land Act rental valuation see section 6(4).

Land Act tenure—

1 A Land Act tenure is a lease, licence or permit under the Land Act.

2 In a provision about a Land Act rental valuation, a reference to the Land Act tenure is the Land Act tenure the subject of the valuation.

Land Court registrar means the registrar of the Land Court and includes a deputy registrar of the court.

land registrar means the registrar of titles under the Land Title Act or another person responsible for keeping a register for dealings in land.

land tax means land tax levied under the Land Tax Act, section 6.

Land Tax Act see section 6(1)(a).

land tax valuation see section 6(2).

Land Title Act means the Land Title Act 1994.

lapsing notice, for an objection, see section 139(2).

local government—

for a provision about particular land—means the local government in whose area the land is located; or

for a provision about a valuation—means the local government in whose area the land the subject of the valuation is located.

Local Government Act means the Local Government Act 2009.

local government area, for a provision about land, means the local government area in which the land is located.

local government legislation means all or any of the following—

the Local Government Act;

the City of Brisbane Act 2010.

Note—

This includes any regulations made under the Acts—see the Acts Interpretation Act 1954, section 7.

lot means—

a lot under the Land Title Act; or

a separate, distinct parcel for which an interest is recorded in a register under the Land Act; or

common property for a community titles scheme; or

a lot or common property to which the Building Units and Group Titles Act 1980 continues to apply; or

a community or precinct thoroughfare under the Mixed Use Development Act 1993; or

a primary or secondary thoroughfare under the Integrated Resort Act or the Sanctuary Cove Act; or

land in the area of a mining lease, geothermal lease, GHG lease or petroleum lease.

maintenance valuation see section 5(3)(b).

making, for a provision about a valuation, means that the valuation has been decided and the valuer-general is ready to issue a valuation notice for the valuation.

mining lease means a mining lease to which the Mineral Resources Act 1989 applies.

noncompliant ground, for an objection, see section 112(6).

non-rural land see section 8.

non-site improvements, for land, see section 24.

notice means a notice in writing.

object, for a provision about a valuation, means to make an objection to the valuation.

objected, for a provision about a valuation, means that an objection has been made to the valuation.

objection—

1 An objection is an objection against a valuation, including any attachments to it, made under chapter 3.

2 For a provision about an objection conference, a reference to the objection is a reference to the objection the subject of the conference.

3 For a provision about a valuation appeal, a reference to the objection is a reference to the objection the subject of the objection decision.

objection conference see section 120(1).

objection decision, for a provision about an objection or appeal, means the valuer-general’s decision on the objection.

objection decision notice, for a provision about an objection or valuation appeal, means the notice for the objection decision given under section 151(1).

objection ground see section 113(1)(d).

objection process see section 106(4)(a).

objector, for a provision about an objection, means the person who made the objection.

objector’s land, for a provision about an objection, means the land the subject of the objection.

occupier, of premises, means—

any person who apparently occupies the premises; or

an owner of the premises.

offset, for chapter 10, see section 266.

original decision see section 175(1) and (2).

outstanding information, for an information requirement, see section 139(2)(a).

owner, of land—

1 An owner of land is the person who—

is entitled to receive the rent for the land; or

would be entitled to receive the rent for the land if it were leased at a rack-rent.

Note—

Rack-rent of land is the highest possible rent for the land. It implies that the land is leased commercially.

2 However, the term does not include the State.

3 An owner of land includes each of the following—

for freehold land—its registered proprietor;

a purchaser of land to be held as freehold land that is being purchased from the State under an Act;

a lessee of land held from the State, and any manager, overseer or superintendent of the lessee who resides on the land;

the holder or lawful occupier of a geothermal lease, GHG lease, mining lease or petroleum lease;

a lessee of land held, or the holder of a licence or permission to occupy, from any of the following—

the coordinator-general;

a GOC;

a rail government entity;

a local government;

MEDQ under the Economic Development Act 2012;

the Forestry Act chief executive;

a water authority;

a lessee of land held from a local government that holds the land under a lease from the State;

the holder of—

an occupation permit or stock grazing permit under the Forestry Act; or

a permission to occupy under the Land Act;

a licensee under the Land Act.

4 A reference in paragraph 3 to a lessee includes, if a person or entity representing the State is the lessee of State land, a sublessee from the person or entity.

5 Despite paragraphs 1 to 4, the owner of land means—

for a rating valuation—the person who, under the local government legislation, must pay rates for the land; or

for a Land Act rental valuation—the person who must pay Land Act rental for the land; or

for a land tax valuation—the person who, under the Land Tax Act, must pay land tax for the land.

6 The chief executive of the department in which the Housing Act 2003 is administered is the owner of land leased by that chief executive under that Act.

ownership change notice means a notice under section 245.

parcel means—

land that is a lot; or

a part of a lot that is a declared parcel.

partially complies, with a ground requirement, see section 112(5).

party, for a provision about an objection conference, means the valuer-general or the objector.

person includes—

a person or entity representing the State; and

a society, institute, partnership or other body, even if not incorporated; and

a trustee or agent.

petroleum lease means a petroleum lease under the Petroleum Act 1923 or the Petroleum and Gas (Production and Safety) Act 2004.

place, for chapter 8, see section 224(1).

Planning Act means the Planning Act 2016.

planning scheme means—

for sections 8 and 10—

in relation to land that is in a priority development area under the Economic Development Act 2012—the relevant development instrument under that Act for the area; or

otherwise—a planning scheme under the Planning Act; or

for sections 33 and 96—

in relation to land that is in, or is PDA-associated land for, a priority development area under the Economic Development Act 2012—the relevant development instrument under that Act for the area; or

a planning scheme under the Planning Act.

premises, for chapter 8, see section 224(2).

properly made, for an objection, see section 112.

protected information means information the subject of—

a suppression direction; or

exclusion required under section 199.

protected person see section 189(1).

rail government entity see the Transport Infrastructure Act 1994, schedule 6.

rateable land means rateable land under the local government legislation.

rates means rates under the local government legislation.

rating valuation see section 6(3).

reconfigured, for land, means a reconfiguration of the land within the meaning of the Planning Act.

relevant parcel, for chapter 2, part 2, division 5, subdivision 3, see section 49.

repealed Land Tax Act means the repealed Land Tax Act 1915.

repealed Valuation Act means the Valuation of Land Act 1944 repealed under section 267.

required period see section 140(1)(b).

roll means valuation roll.

rural land see section 9.

rural land application see section 12(1).

Sanctuary Cove Act means the Sanctuary Cove Resort Act 1985.

saved former provisions, for chapter 10, see section 266.

saved valuation, for chapter 10, see section 266.

separation declaration, for a parcel, see section 53(1).

separation direction, for chapter 10, see section 266.

single dwelling house see section 47.

site improvement deduction see section 38.

site improvements, for land, see section 23.

site value, for land, means its site value under chapter 2, part 2, division 3.

State revenue commissioner means the Commissioner of State Revenue under the Taxation Administration Act 2001.

statutory purpose, for a provision about a valuation, means a purpose mentioned in section 6.

subdivide—

1 To subdivide land means to divide it into parts.

2 Land may be divided into parts by—

sale, conveyance, transfer or partition; or

an agreement, conveyance or instrument between living persons under which a part of the land becomes immediately available for separate disposition or occupation; or

registering a plan of subdivision for the land in the land registry.

3 An agreement, conveyance or instrument mentioned in paragraph 2(b) includes a lease only if—

the lease’s term, or the term together with any period of renewal available under the lease, is longer than 5 years; or

the lease is from a GOC or rail government entity of land leased, by the GOC or rail government entity—

from the State; or

from a lessee of the State; or

the lease is from a department of the State, or an entity representing the State, of land leased by the department or entity from the State; or

the lease is from a local government that holds the land under a lease from the State.

4 Otherwise, paragraph 2(b) does not include a lease of land from the State.

suppression direction see section 186(1).

trustee, in addition to every person appointed or constituted trustee by an act of the parties, or by order or declaration of a court, or by operation of law, includes—

an executor or administrator, guardian, committee, receiver, or liquidator; and

every person having or taking upon himself or herself the administration or control of land affected by any express or implied trust, or acting in any fiduciary capacity, or having possession, control or management of the land owned by a person under any legal or other disability.

unimproved, for land, means land in its natural state.

unimproved value, for land, means its unimproved value under chapter 2, part 2, division 3.

unprotected valuation roll information means valuation roll information that is not protected information.

unusual circumstances includes civil disturbance, extreme climatic conditions, industrial action, changes in the way valuations are made and computer failure.

usual objection period see section 109(1)(a).

valuation—

1 Generally, valuation has the meaning given under section 5(2).

2 The term does not include an assessment under section 209.

3 In a provision about an objection, a reference to the valuation is a reference to the valuation the subject of the objection.

4 In a provision about a valuation appeal on an objection, a reference to a valuation is a reference to the valuation the subject of the objection.

valuation appeal means an appeal against an objection decision.

valuation appeal notice see section 157(1).

valuation appeal requirements see section 157(5).

valuation day means—

for a provision about an annual valuation—the valuation day fixed under section 72; or

for a provision about a valuation other than an annual valuation (the subject valuation)—the valuation day fixed under section 72 for the annual valuation in effect for the subject valuation; or

for a provision about valuations generally—the valuation day for any relevant valuation; or

for a provision about an objection—the valuation day for the valuation the subject of the objection.

valuation notice means a notice of valuation under section 79 or 80.

valuation roll means a valuation roll the valuer-general keeps under section 180(1).

valuation roll information—

generally—see section 181(1); or

for a provision about a parcel—means valuation roll information about the parcel; or

for a provision about a valuation—means valuation roll information about the valuation.

valuation sought, for a provision about an objection or an appeal against an objection decision, means the amount the objector seeks for the valuation.

value, of land, see section 7.

valuer-general means the Valuer-General appointed under section 205.

valuer-general’s certificate, issued by the valuer-general, means a certificate purporting to be signed by the valuer-general.

water authority means a water authority established under the Water Act 2000.

water entitlement notice see the Water Act 2000, schedule 4.

water licence see the Water Act 2000, schedule 4.

weighted bond rate see section 21.

zoned rural land see section 10.