South Australia
Valuation of Land Act 1971
An Act to make provision for the valuation of land, and for other purposes.

Contents
Part 1—Preliminary
1	Short title
5	Interpretation
Part 2—Administration
6	Valuer-General and Deputy Valuer-General
6A	Independence of Valuer-General
7	Delegation
8	Salary of Valuer-General
9	Term of appointment etc
Part 3—Valuation and valuation rolls
11	General valuations
12	Time as at which value is to be ascertained
13	Notice of general valuation to be published in Gazette
14	Frequency of general valuations
15	Valuer-General may value any land
16	Valuation may be separate or conjoint
16A	Valuation in community schemes
17	Valuation on request
18	Form of valuation roll
19	Amendment to valuation roll
21	Copies of valuation rolls etc to be supplied
22	Adoption of valuations
22A	Notional valuations to be made in certain cases
22B	Heritage land
Part 4—Objections, reviews and appeals
Division 1—Notices and objections
23	Notice of valuation
24	Objection to valuation
25	Valuer-General to consider and decide upon objection
Division 2—Valuation reviews
25A	Panels of land valuers
25B	Review of valuation
Division 3—Appeals
25C	Right of appeal
Division 4—Saving provision
25D	Saving provision
Part 5—Miscellaneous
26	Access to land etc
27	Access to documents in possession of public authorities
28	Returns
29	Notice of sale etc
31	Service of notices
32	Copies of or extracts from entries in valuation rolls
33	Financial provision
34	Regulations
Legislative history

The Parliament of South Australia enacts as follows:
Part 1—Preliminary
1—Short title
This Act may be cited as the Valuation of Land Act 1971.
5—Interpretation
	(1)	In this Act, unless the contrary intention appears—
annual value of land, means a value computed as three-quarters of the gross annual rental that the land might reasonably be expected to realise if leased upon condition that the landlord were liable for all rates, taxes and other imposts on the land and the insurance and other outgoings necessary to maintain the value of the land, or as five per cent of the capital value of the land, but this definition is subject to the following qualifications—
	(a)	the annual value of land held of the Crown by virtue solely of a mining lease must not exceed the amount of the rental payable to the Crown under the lease, and if the annual value of any such land would, but for this paragraph, exceed that amount, the annual value must be reduced to that amount; and
	(b)	if the value of the land has been enhanced by trees planted on the land (other than commercial plantations), or trees preserved on the land for the purpose of shelter or ornament, the annual value must be determined as if the value of the land had not been so enhanced; and
	(c)	if the value of the land is enhanced by the existence on the land of any fixtures, consisting of prescribed machinery, plant or equipment the annual value of the land must (where the annual value is computed on the basis of gross annual rental, but not otherwise) be reduced by an amount representing depreciation on that machinery, plant or equipment; and
	(d)	where it is not reasonably practicable to determine a gross annual rental in relation to land, the annual value of the land must be computed on the basis of the capital value of the land;
area means a municipality or district as defined in the Local Government Act 1934 and an area in relation to which any body corporate is, by virtue of any Act, taken to be or vested with the powers of, a municipal council or district council, and any other portion or portions of the State declared by regulation to constitute an area for the purposes of this Act;
business of primary production means the business of agriculture, pasturage, horticulture, viticulture, apiculture, poultry farming, dairy farming, forestry or any other business consisting of the cultivation of soils, the gathering in of crops or the rearing of livestock or consisting of the propagation and harvesting of fish or other aquatic organisms;
capital value of land means the capital amount that an unencumbered estate of fee simple in the land might reasonably be expected to realise upon sale, but if the value of the land has been enhanced by trees planted on the land (other than commercial plantations), or trees preserved on the land for the purpose of shelter or ornament, the capital value must be determined as if the value of the land had not been so enhanced;
council means a municipal council or a district council and includes any body corporate that is, by virtue of any Act, taken to be, or vested with the powers of, a municipal or district council;
general valuation means a valuation of all the land within an area on which any rate, tax or impost is to be levied or imposed under the provisions of any of the rating or taxing Acts;
owner of land means the person who is liable to pay tax in respect of the land under the Land Tax Act 1936, or where there is no person so liable, a person who is liable, as owner or occupier of the land, to pay any rate, tax or impost under any other of the rating or taxing Acts;
the rating or taxing Acts means—
	(a)	the Land Tax Act 1936; and
	(b)	the Local Government Act 1934; and
	(ba)	the Emergency Services Funding Act 1998; and
	(c)	the Waterworks Act 1932, the Water Conservation Act 1936 and the Sewerage Act 1929;
site value of land means the capital amount that an unencumbered estate in fee simple in the land might reasonably be expected to realise upon sale assuming that any improvements on the land, the benefit of which is unexhausted at the time of valuation, had not been made; for the purposes of this definition—
	(a)	improvements means—
	(i)	buildings and structures (but not including structures in the nature of site works); and
	(ii)	wells, dams and reservoirs; and
	(iii)	the planting of trees for commercial purposes;
unimproved value of land means the capital amount that an unencumbered estate of fee simple in the land might reasonably be expected to realise upon sale assuming that any improvements on the land (except, in the case of land not used for primary production, any site improvements), the benefit of which is unexhausted at the time of valuation, had not been made; for the purposes of this definition—
	(a)	improvements means houses and buildings, fixtures and other building improvements of any kind whatsoever, fences, bridges, roads, tanks, wells, dams, fruit trees, bushes, shrubs and other plants planted or sown, whether for trade or other purposes, draining of land, ringbarking, clearing of timber or scrub and any other actual improvements;
	(b)	site improvements means reclamation of land by draining or filling, and any retaining walls or other structures or works ancillary to that reclamation, the excavation, grading or levelling of land, the removal of rocks, stone, sand or soil, and the clearing of timber, scrub or other vegetation;
value in relation to land means the annual value, the capital value, the site value and the unimproved value of the land or any one or more of those values; to value means to determine or assess those values or any one or more of them; and determination of value or valuation means a determination or assessment of those values or any one or more of them.
	(2)	Where land is—
	(a)	a primary strata lot in a strata scheme under the Community Titles Act 1996 in which none of the primary lots has been divided by a secondary plan; or
	(b)	a unit under the Strata Titles Act 1988,
the unimproved value or site value of the lot or unit will be determined as follows:
	(c)	the capital value of all lots or units shown on the plan will be assessed; and
	(d)	the unimproved value or site value (as the case may require) of the parcel or site will be assessed; and
	(e)	the unimproved value or site value of the strata lot or unit will be taken to be the value that bears to the unimproved value or site value of the parcel or site the same proportion as the capital value of the lot or unit bears to the aggregate capital value of all the strata lots or units shown on the plan.
	(3)	Where any of the primary strata lots created by the deposit of a primary strata plan under the Community Titles Act 1996 have been divided by a secondary plan the unimproved value or site value of the primary lots that have not been divided by a secondary plan (if any), the secondary lots that have not been divided by a tertiary plan (if any) and the tertiary lots (if any) will be determined as follows:
	(a)	the capital value of all the undivided primary and secondary lots and the tertiary lots shown on the plan will be assessed; and
	(b)	the unimproved value or site value (as the case may require) of the primary parcel will be assessed; and
	(c)	the unimproved value or site value of a primary, secondary or tertiary lot will be taken to be the value that bears to the unimproved value or site value of the primary parcel the same proportion as the capital value of the lot bears to the aggregate capital value of all the undivided primary and secondary lots and the tertiary lots shown on the plan.

Part 2—Administration
6—Valuer-General and Deputy Valuer-General
	(1)	The Governor may, by notice published in the Gazette, appoint a Valuer-General who will have the general administration of this Act.
	(2)	If the Valuer-General is temporarily absent from the duties of office or if the office of Valuer-General is temporarily vacant, the Governor may, by notice published in the Gazette, appoint an officer of the Public Service to be a Deputy Valuer-General and that person, while so appointed, will perform all such functions and duties as are imposed on, or assigned to, the Valuer-General by or under this or any other Act.
	(3)	Where a Deputy Valuer-General is appointed to perform the functions and duties of the Valuer-General, references in this or any other Act to the Valuer-General will, in relation to those functions or duties, be read as references to the Deputy Valuer‑General.
	(4)	A person appointed Valuer-General, or a Deputy Valuer-General under this section must be a person who is qualified for membership of the Australian Property Institute Incorporated or a body prescribed by regulation and has practised as a land valuer (whether in the service of the Government or privately) for a period (whether continuous or in aggregate) of at least 5 years.
6A—Independence of Valuer-General
The Valuer-General will, in valuing any land or performing any statutory function as Valuer-General, exercise an independent judgment and not be subject to direction from any person.
7—Delegation
	(1)	The Valuer-General may, by instrument in writing, delegate any of his or her powers, authorities, duties and functions (except this power of delegation) under this or any other Act to any other person.
	(2)	Any such delegation does not prevent the Valuer-General from acting personally in any matter.
8—Salary of Valuer-General
	(1)	The Valuer-General will be paid such salary and allowances as the Governor may from time to time determine.
	(3)	The salary and allowances referred to in subsection (1) are a charge on the Consolidated Account which is to the necessary extent appropriated accordingly.
9—Term of appointment etc
	(1)	The Valuer-General will be appointed for a term of 5 years.
	(1a)	Subject to this Act, a person appointed to be the Valuer-General is, on the expiration of a term of office, eligible for reappointment for a term of 5 years.
	(2)	The Governor may remove the Valuer-General from office upon the presentation of an address by both Houses of Parliament praying for his or her removal.
	(3)	The Governor may, at any time suspend the Valuer-General from office on the ground of incompetence or misbehaviour and upon such suspension—
	(a)	a full statement of the reason for the suspension must be laid before both Houses of Parliament within 7 days of the suspension if Parliament is then in session or, if not, within 7 days of the commencement of the next succeeding session of Parliament; and
	(b)	if within 1 month of the statement being laid before Parliament, neither House of Parliament presents an address to the Governor praying for the removal of the Valuer-General from office, he or she must be restored to office, but if either House does present such an address, the Governor may remove the Valuer-General from office.
	(4)	The office of Valuer-General becomes vacant if the Valuer-General—
	(a)	dies; or
	(b)	resigns by written notice addressed to the Governor; or
	(ba)	completes a term of office and is not reappointed; or
	(c)	is removed from office by the Governor under subsection (2) or (3); or
	(d)	becomes bankrupt, applies to take the benefit of any law for the relief of bankrupt or insolvent debtors or compounds with his or her creditors for less than one hundred cents in the dollar; or
	(e)	is convicted of any indictable offence or is sentenced to imprisonment for any offence; or
	(f)	becomes a member of the Parliament of the State or the Commonwealth; or
	(g)	becomes, in the opinion of the Governor, incapable, by reason of mental or physical illness, of further performing his or her functions and duties under this Act; or
	(h)	is removed from office by the Governor on the ground that the Valuer-General has engaged in any remunerative employment, occupation or business outside the duties of the office without the consent of the Minister.
	(5)	Except as provided by this section, the Valuer-General cannot be removed or suspended from office, nor does the office of Valuer-General become vacant.
	(6)	If a person's conditions of appointment as Valuer-General so provide, a person who—
	(a)	was an employee in the Public Service immediately before his or her appointment as Valuer-General; and
	(b)	is not reappointed as Valuer-General at the expiry of a term of office,
will be entitled to be appointed (without any requirement for selection processes to be conducted) to a position in the Public Service with a remuneration level the same as, or at least equivalent to, that of the position he or she occupied immediately before his or her appointment as Valuer-General.

Part 3—Valuation and valuation rolls
11—General valuations
	(1)	The Valuer-General must make or cause to be made general valuations of land within the areas of the State.
	(2)	For the purposes of each such general valuation, the Valuer-General must determine or cause to be determined, with respect to all land subject to the general valuation, the annual value, the capital value, the site value and the unimproved value of the land so far as those values are required for the purpose of levying or imposing any rate, tax or impost.
	(3)	A separate valuation roll must be prepared in respect of each area.
12—Time as at which value is to be ascertained
A value assigned to land for the purposes of a general valuation must be the value of the land as at a date (whether before, on or after the completion of the general valuation) determined by the Valuer-General in relation to the general valuation.
13—Notice of general valuation to be published in Gazette
	(1)	When a general valuation of land within an area has been made under this Act, the Valuer-General must cause notice of the making of the general valuation to be published in the Gazette.
	(2)	A notice published under subsection (1) must specify the area in which the general valuation has been made, and the date determined by the Valuer-General as at which values are assigned to land in the area for the purposes of the general valuation.
	(3)	The determinations of value comprising the general valuation will come into force and supersede any previous determinations of value in force under this Act and affecting the land to which the general valuation relates as from such day (whether before, on or after the date as at which values are assigned to land for the purposes of the general valuation) as may be determined by the Valuer-General and specified in the notice published under subsection (1).
14—Frequency of general valuations
	(1)	A general valuation must be made within each area at least once during each successive period of 5 years after the day on which the first general valuation of land within the area comes into force.
	(2)	If the Valuer-General is of opinion that the value of land within an area has not materially increased or diminished since a previous general valuation of land within the area, he or she may, by notice published in the Gazette, declare that the valuation roll prepared for the purposes of that previous general valuation, correctly represents the value of land within the area and such a declaration will be taken to constitute a general valuation of the land within the area.
	(3)	A value will be taken to have been assigned to land for the purposes of a general valuation made by declaration in accordance with subsection (2) as at the date (whether before, on or after the date of the declaration) specified by the Valuer-General in that declaration.
15—Valuer-General may value any land
	(1)	The Valuer-General may at any time, value or cause to be valued any land if the land has not previously been valued or separately valued under this Act or if, in his or her opinion, the value of the land has been materially enhanced or diminished, or such a valuation is, for any reason whatsoever, necessary or expedient.
	(2)	Where a valuation is made under subsection (1), the value of the land must be determined—
	(a)	if there has been a previous general valuation of land within the same area as that land, in accordance with the level of values prevailing in relation to land of the same or a similar character at the date as at which values were assigned to land for the purposes of the latest such general valuation; or
	(b)	if there has been no previous general valuation of land within the same area as that land, as the value of the land as at the date of valuation.
	(3)	A determination of value made under this section will come into force and supersede any previous determination of value in force under this Act and affecting the land to which the determination relates as from such day (whether before, on or after the day on which the determination of value is made) as may be determined by the Valuer-General.
	(4)	A value determined by valuation under this section must be entered in an appropriate valuation roll.
16—Valuation may be separate or conjoint
	(1)	The Valuer-General may, in his or her discretion, make a separate valuation of any portion of any land or may value any land conjointly with other land.
	(2)	The Valuer-General may make a separate valuation of a portion of land forming part of a larger parcel or allotment, despite a prohibition against, or restriction upon, separate alienation of that portion of land by sale or lease, where—
	(a)	the valuation is required by law; or
	(b)	that portion of land is under separate physical occupation.
	(3)	For the purpose of a valuation under subsection (2), any prohibition against, or restriction upon, alienation of the portion of land in question must be disregarded.
16A—Valuation in community schemes
Where a rate, tax or impost is assessed under one of the rating or taxing Acts against the common property, or part of the common property, created by division of land under the Community Titles Act 1996 separately from a community lot created by the division, the value of the lot for the purposes of an assessment under that Act must not include a component attributable to the interest in the common property or that part of it that attaches to the lot.
17—Valuation on request
	(1)	The Minister administering any Act or department of Government, or a council may request the Valuer-General to value any land for the purposes of that Act, department or council and the Valuer-General upon receipt of that request must value the land or cause it to be valued as soon as practicable.
	(2)	The Valuer-General may, at the request of any person, value land or cause it to be valued if the Valuer-General is satisfied that—
	(a)	there is no land valuer with the appropriate expertise available to value the land; or
	(b)	the cost of obtaining the services of a land valuer to value the land would, in the circumstances of the case, result in genuine hardship; or
	(c)	there are other special reasons why the Valuer-General should accede to the request.
	(3)	A valuation, not made for the purpose of levying or imposing any rate, tax or impost upon land, must not be entered in any valuation roll and the provisions of this Act relating to notice of, and objection and appeal against, valuations do not apply in respect of such a valuation.
	(4)	Where the Valuer-General has valued any land in pursuance of a request under subsection (1) or (2), the Valuer-General may recover from any person or council at whose request he or she has valued the land such fees as are for the time being approved by the Minister, as a debt due to the Valuer-General, in any court of competent jurisdiction.
18—Form of valuation roll
A valuation roll will be in such form as the Valuer-General determines and must contain the following particulars in respect of land subject to a general valuation—
	(a)	the name of the owner; and
	(b)	a description of or reference to the land sufficient to identify it; and
	(c)	the annual value, the capital value and the site value and the unimproved value of the land, so far as those values have been determined by the Valuer-General; and
	(d)	such additional particulars as the Valuer-General may determine.
19—Amendment to valuation roll
	(1)	The Valuer-General must correct or amend a valuation or entry in a valuation roll if he or she discovers or receives notice of any error in the valuation or entry.
	(2)	The Valuer-General must amend a valuation roll if he or she receives notice of a change in the ownership of the land to which it relates.
21—Copies of valuation rolls etc to be supplied
The Valuer-General must, after the completion of a valuation roll for any area or the making of any addition, correction or amendment to a roll and upon payment of such fees as may be prescribed—
	(a)	furnish the Minister administering the Waterworks Act 1932, the Water Conservation Act 1936 and the Sewerage Act 1929, and the Commissioner of State Taxation, with a copy (which copy may be in writing or transcribed upon magnetic tape or in such other form as the Valuer-General may agree upon with the Minister or the Commissioner) of the valuation roll or the addition, correction or amendment to the roll; and
	(b)	if the council for the area has, under the provisions of the Local Government Act 1934, requested the Valuer-General to supply to it a copy of the valuation roll, furnish the council with a copy (which copy may be in writing or transcribed upon magnetic tape or in such other form as the Valuer-General may agree upon with the Council) of the valuation roll or the addition, correction or amendment to the roll.
22—Adoption of valuations
	(1)	The Valuer-General may adopt any valuation made by a council or any other person or body.
	(2)	A valuation adopted under this section has effect as a valuation of the Valuer-General and must be entered in a valuation roll.
	(3)	A valuation adopted under this section will come into force under this Act as from such day (whether before, on or after the date of adoption) as may be determined by the Valuer-General.
	(4)	Where a valuation adopted under this section was made under an Act that allows a right of appeal in respect of the valuation, Part 4 of this Act does not apply in respect of the valuation.
22A—Notional valuations to be made in certain cases
	(1)	The owner of land is entitled to the benefit of this section in respect of the valuation of land by a valuing authority if—
	(a)	the owner—
	(i)	has an estate of fee simple in the land; or
	(ii)	holds the land by virtue of a Crown lease, or an agreement to purchase from the Crown; or
	(iii)	is the occupier of the land by virtue of his or her shareholding in a body corporate of a kind referred to in paragraph (b)(ii); and
	(b)	the conditions laid down in any one of the following subparagraphs are satisfied:
	(i)	the owner of the land is a natural person, the land constitutes his or her principal place of residence, and is not used for any commercial or industrial purpose; or
	(ii)	the land is vested in a body corporate and—
	(A)	the whole of the land vested in the body corporate consists of a group of dwellings and land appurtenant to those dwellings; and
	(B)	all issued shares of the body corporate are owned by shareholders who acquire exclusive rights to occupy land of the body corporate by virtue of their shareholdings; and
	(C)	the land constitutes the principal place of residence of a natural person who is a shareholder in the body corporate; and
	(D)	the land is not used for a commercial or industrial purpose; or
	(iii)	the land is used for the business of primary production; and
	(c)	the value of the land is, in the opinion of the relevant valuing authority, enhanced by—
	(i)	an existing division of the land; or
	(ii)	a potential for division of the land; or
	(iii)	a potential for use of the land otherwise than in the manner referred to in the relevant subparagraph of paragraph (b).
	(2)	Where a valuing authority is satisfied that a person is entitled to the benefit of this section it may, and must at the request of that person, value the land as if the existing division or potential for division or use referred to in subsection (1)(c) did not exist and any such valuation will operate for the purposes of any rating or taxing Act under which rates, taxes or imposts are levied or imposed on the land on the basis of the valuations of that valuing authority.
	(2a)	A valuation made under subsection (2) at the request of a person only operates in relation to a rate, tax or other impost—
	(a)	if the request was made in the last month of a financial year—in respect of a financial year subsequent to the financial year immediately following that in which the request was made; or
	(b)	in any other case—in respect of a financial year subsequent to the financial year in which the request was made.
	(3)	Where a valuing authority makes a valuation under the provisions of subsection (2), it must inform the owner of the land, in writing, of the valuation and of the owner's obligations under subsection (6).
	(4)	When land is valued under the provisions of subsection (2), it must also be valued as if the owner were not entitled to the benefit of this section, and the latter valuation will take effect for the purpose of a rating or taxing Act if—
	(a)	the owner ceases to be entitled to the benefit of this section; or
	(b)	a person who is not entitled to the benefit of this section becomes the owner of the land.
	(6)	Where land has been valued under this section and—
	(a)	circumstances occur by virtue of which the owner ceases to be entitled to the benefit of this section; or
	(b)	the owner enters into a transaction by virtue of which a change in the ownership of the land may occur,
the owner must, subject to subsection (7), within 28 days inform the relevant valuing authority of those circumstances, or that transaction, and must furnish such further information as the valuing authority may require.
Maximum penalty: $5 000.
Expiation fee: $315.
	(7)	Where by virtue of an Act a right to rescind or avoid a transaction exists, the obligation to inform a valuing authority of the transaction does not arise unless the time within which the right may be exercised expires and the right has not been exercised within that time.
	(8)	In this section—
rating or taxing Act means any of the rating or taxing Acts or any other Act under which a rate, tax or impost is levied or imposed on land;
valuing authority means the Valuer-General or other authority responsible for valuing land for the purposes of a rating or taxing Act.
	(9)	For the purposes of the Land Tax Act 1936 a valuation under subsection (2) operates only in relation to land used for the business of primary production.
	(10)	An apparently genuine document purporting to be issued by a valuing authority and to certify the date of receipt of a request under subsection (2) will, in the absence of proof to the contrary, constitute proof of the matter so certified.
22B—Heritage land
	(1)	Where land is on a State/local heritage list, a valuing authority that values the land for the purpose of levying rates, taxes or imposts must, in making the valuation—
	(a)	take into account the fact that the land is on a State/local heritage list; and
	(b)	disregard any potential use of the land that is inconsistent with its preservation as a place of State or local heritage significance or value.
	(3)	Where a valuing authority makes a valuation under subsection (1), it must inform the owner of the land, in writing, of the valuation and of the owner's obligations under subsection (5).
	(4)	The fact that land is placed on a State/local heritage list does not invalidate pre‑existing valuations.
	(5)	Where land has been valued under this section and the land ceases to be land that is on a State/local heritage list, the owner must within 28 days inform the relevant valuing authority accordingly and must furnish such further information as the valuing authority may require.
Maximum penalty: $5 000.
Expiation fee: $315.
	(6)	For the purposes of this Act, land is on a State/local heritage list if—
	(a)	the land, or any place within the land, is a State Heritage Place under the Heritage Places Act 1993; or
	(b)	the land, or any place within the land, is designated as a place of local heritage value by a Development Plan under the Development Act 1993; or
	(c)	the land is, by virtue of the regulations, to be treated as if it were on a State/local heritage list.
	(7)	In this section—
rating or taxing Act means any of the rating or taxing Acts or any other Act under which a rate, tax or impost is levied or imposed on land;
valuing authority means the Valuer-General or other authority responsible for valuing land for the purposes of a rating or taxing Act.

Part 4—Objections, reviews and appeals
Division 1—Notices and objections
23—Notice of valuation
	(1)	The Valuer-General must serve notice of a valuation under this Act on the owner or occupier of the land, or both, as the Valuer-General considers appropriate.
	(2)	Where particulars of the valuation are included in an account, assessment or notice for rates, land tax or some other impost, that document will, subject to the regulations, be taken to constitute the notice of valuation required under subsection (1) and service of that document under the Act imposing the rates, tax or other impost will be taken to constitute service of the notice under subsection (1).
	(3)	A valuation is not invalid, nor is its operation affected, by reason only of a failure to serve notice of the valuation under this section.
24—Objection to valuation
	(1)	Subject to this section, a person who is dissatisfied with a valuation of land in force under this Act may, by notice in writing served personally or by post on the Valuer‑General, object to the valuation.
	(1a)	After notice of a valuation (whenever made) is first served after the commencement of this subsection on the owner or occupier of the land, an objection to the valuation may only be made by the owner or occupier so served within 60 days after the date of service of the notice.
	(1b)	However, if the owner or occupier is served with a further notice of the valuation, the person so served will have a further right to object to the valuation provided that—
	(a)	the further notice is the first notice of the valuation served on the person under the Act under which the notice is served; and
	(b)	the objection is made within 60 days after the date of service of that further notice.
	(1c)	A person may not make an objection to a valuation if the Valuer-General has previously considered an objection by that person to the valuation.
	(1d)	For the purposes of determining the period within which an objection to a valuation must be made—
	(a)	notice of the valuation sent by post to a person at a proper address for service of the person will be taken to be served at that address at the end of the second day after the day on which it was sent by post unless it is proved that it was not delivered to that address at all; and
	(b)	an apparently genuine document purporting to be issued by the authority that sent the notice and to certify that a specified notice was sent by post on a specified day to a specified person at a specified address will, in the absence of proof to the contrary, constitute proof of the matters so certified.
	(2)	A notice of objection under subsection (1) must contain a full and detailed statement of the grounds on which the objection is based.
25—Valuer-General to consider and decide upon objection
	(1)	The Valuer-General must, as soon as practicable, consider any objection made under this Act and may either allow or disallow the objection.
	(2)	On the determination of any such objection, the Valuer-General must serve upon the person by whom the objection was made notice in writing of his or her decision on the objection and, if the Valuer-General decides to allow an objection, either wholly or in part, he or she must alter the valuation and valuation roll to conform with his or her decision.

Division 2—Valuation reviews
25A—Panels of land valuers
	(1)	The Governor may, for the purposes of this Division, divide the State into regions and establish a panel of land valuers in relation to each region.
	(2)	Subject to this section, the Governor may appoint such land valuers to a panel as he or she thinks expedient.
	(3)	A land valuer will be appointed to a panel for such term, not exceeding 3 years, as the Governor may determine and specifies in the instrument of appointment and, upon the expiration of his or her term, will be eligible for reappointment.
	(4)	A land valuer is not eligible for appointment to a panel established under this section unless the valuer—
	(a)	has been nominated in the prescribed manner and form for appointment to the panel by the Real Estate Institute of South Australia Incorporated or the Australian Property Institute Incorporated; and
	(b)	has experience in valuing land in the region in relation to which the panel is established.
	(5)	No person who is employed in a department of the Government, by an agency or instrumentality of the Crown or by a council is entitled to be a member of a panel established under this section.
	(6)	The Governor may, for proper cause, remove a land valuer from a panel.
	(7)	A land valuer may resign from a panel by written notice addressed to the Minister.
	(8)	The members of panels established under this section are entitled to such allowances as may be prescribed.
25B—Review of valuation
	(1)	A person who is dissatisfied with the decision of the Valuer-General upon an objection under this Part may, within 21 days of the day on which he or she receives notice of the decision, apply for a review of the valuation.
	(2)	An application under this section—
	(a)	must be made in the prescribed manner and form; and
	(b)	must be lodged at the office of the Valuer-General or served, by post, on the Valuer-General; and
	(c)	must be accompanied by the prescribed fee.
	(3)	No application for review of a valuation may be made under this section if the objection to the valuation involves a question of law.
	(4)	Where due application for review of a valuation is made under this section, a land valuer (in this section referred to as the valuer) must be selected in accordance with the regulations from the appropriate panel of land valuers to conduct the review.
	(5)	Subject to this section, the valuer must, in conducting a review under this section, take into account—
	(a)	the matters set out in the application for review; and
	(b)	any representations of the applicant and the Valuer-General made under subsection (7); and
	(c)	any other matter that the valuer considers relevant to the review of the valuation.
	(6)	The matters to be considered upon a review under this section must be confined to questions of fact and must not involve questions of law.
	(7)	The valuer must afford the applicant and the Valuer-General a reasonable opportunity to make representations to the valuer on the subject matter of the review.
	(8)	Representations may be made under subsection (7) personally, by a land valuer acting on behalf of the applicant or the Valuer-General, or by any other representative.
	(9)	Subject to subsection (10), the valuer must, upon the determination of the review, confirm, increase or decrease the valuation.
	(10)	A valuer must not make any alteration to a valuation under subsection (9) which has the effect of increasing or decreasing the valuation by a proportion of one-tenth or less.
	(11)	The Valuer-General must make such alterations (if any) to the valuation and valuation roll as are necessary to give effect to the decision of the valuer upon the review.
	(12)	Where a valuation is reduced upon a review under this section, the fee paid by the applicant for the review must be refunded.

Division 3—Appeals
25C—Right of appeal
	(1)	A person who is dissatisfied with—
	(a)	the decision of the Valuer-General upon an objection under Division 1; or
	(b)	the decision of a land valuer upon a review under Division 2,
may, in accordance with the appropriate rules of the Supreme Court, appeal to the Land and Valuation Court against the decision.
	(2)	The right of appeal conferred by subsection (1)(b) may be exercised by the Valuer‑General.
	(3)	Upon an appeal under this section, the Land and Valuation Court—
	(a)	may confirm, increase or decrease the valuation to which the appeal relates; and
	(b)	may make such orders in relation to incidental or ancillary matters (including costs) as it thinks just.

Division 4—Saving provision
25D—Saving provision
A right to recover a rate, tax or impost is not suspended by an objection, review or appeal under this Part and the rate, tax or impost may be recovered on the basis that the valuation is correct but, in the event of a valuation being altered, a due adjustment must be made and any amount paid in excess of the amount that might lawfully have been recovered on the basis of the altered valuation must be refunded and if, on the basis of the altered valuation, a greater amount than that actually recovered might lawfully have been recovered, the difference may be recovered as arrears.

Part 5—Miscellaneous
26—Access to land etc
	(1)	For the purposes of this Act, the Valuer-General or a person authorised in writing by the Valuer-General may—
	(a)	enter upon any land and make any inspection, measurement or survey necessary or expedient to determine the value of the land; and
	(b)	put to the owner or occupier of the land or any person on the land any questions relating to the value of the land.
	(2)	A person must not hinder or obstruct the Valuer-General or a person authorised in writing by the Valuer-General in the exercise of the powers conferred by subsection (1) or refuse or fail truthfully to answer a question lawfully put to him or her under that subsection.
Maximum penalty: $2 500.
27—Access to documents in possession of public authorities
	(1)	The Valuer-General and any person authorised in writing by the Valuer-General must be given full and free access to all maps, plans, documents and books that are relevant to the determination of the value of any land, in the possession or power of any department of Government or any council within the State.
	(2)	A person must not prevent or attempt to prevent the Valuer-General or a person authorised in writing by the Valuer-General from having access to any such maps, plans, documents or books.
Maximum penalty: $2 500.
28—Returns
	(1)	The Valuer-General may, for the purposes of this Act, serve upon the owner of any land forms to be completed and returned to the Valuer-General within such time as the Valuer-General may determine, and specifies upon the forms.
	(2)	The forms will contain such questions as the Valuer-General may determine with reference to—
	(a)	the use of the land;
	(b)	the nature and value of improvements on the land;
	(c)	the tenancies (if any) to which the land is subject;
	(d)	any other matters relevant to the valuation of the land.
	(3)	The Valuer-General may, if he or she thinks fit, require any person by whom a form is completed and returned under this section to verify the contents of the form by statutory declaration.
	(4)	A person must not fail to complete and return a form served upon him or her under subsection (1), or return a form containing information that is false or misleading in any material particular, or fail to comply with a requirement made under subsection (3).
Maximum penalty: $2 500.
Expiation fee: $75.
29—Notice of sale etc
	(1)	Subject to subsection (2), if any land is sold or the title to any land is transferred, the vendor or transferor must, within 30 days after the completion of the sale or transfer, give to the Valuer-General a notice containing prescribed particulars of the transaction in writing.
Maximum penalty: $2 500.
	(2)	Subsection (1) does not apply in respect of land that has been brought under the provisions of the Real Property Act 1886.
31—Service of notices
A notice that the Valuer-General is required to serve upon any person by or under this Act, may be served upon that person—
	(a)	personally; or
	(b)	by post; or
	(c)	by affixing it in some conspicuous place upon the land to which it relates.
32—Copies of or extracts from entries in valuation rolls
	(1)	Upon the application in writing of any person and upon payment of the prescribed fee, the Valuer-General must furnish that person with a certified copy of, or extract from, any entry in a valuation roll.
	(2)	A copy of, or extract from, an entry in a valuation roll certified under the hand of the Valuer-General will in all proceedings and for all purposes be evidence of the matters and things stated in it and that any valuation to which the entry relates has been made in conformity with the provisions of this Act.
	(3)	The Valuer-General must publish information as to land value in such forms as the Valuer-General thinks appropriate and make publications containing such information available for purchase at prices approved by the Minister.
	(4)	The Valuer-General must—
	(a)	at the request of the owner of land, permit the owner to inspect, free of charge, entries in the valuation roll relating to that land;
	(b)	at the request of any person, and on payment of the prescribed fee, provide that person with information from the valuation roll as to the value of land.
33—Financial provision
	(1)	All money paid to or recovered by the Valuer-General under this Act must be paid into the Consolidated Account.
	(2)	The money required for the purposes of this Act (except money for the appropriation of which other provision has been made in this Act) will be paid out of money provided by Parliament for those purposes.
34—Regulations
The Governor may make all such regulations as are necessary or expedient for the purposes of this Act, and, without limiting the generality of the foregoing, those regulations may—
	(a)	prescribe and provide for the recovery of fees for the purposes of this Act; and
	(ab)	provide that specified fixtures or improvements, or fixtures or improvements of a specified class, will not be taken into account in determining or assessing the annual value or capital value of land generally, or land of a particular class, where the determination or assessment is to be used for the purpose of raising, levying or imposing any rate, tax or impost; and
	(b)	prescribe any form for the purposes of this Act.

Legislative history
Notes
	•	Please note—References in the legislation to other legislation or instruments or to titles of bodies or offices are not automatically updated as part of the program for the revision and publication of legislation and therefore may be obsolete.
	•	Earlier versions of this Act (historical versions) are listed at the end of the legislative history.
	•	For further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au.
Principal Act and amendments
New entries appear in bold.
Year	No	Title	Assent	Commencement	
1971	113	 Valuation of Land Act 1971	9.12.1971	1.6.1972 (Gazette 11.5.1972 p1758)	
1972	76	 Statutes Amendment (Public Salaries) Act 1972	28.9.1972	28.9.1972	
1972	79	 Statutes Amendment (Valuation of Land) Act 1972	5.10.1972	1.6.1972: s 2	
1973	28	 Statutes Amendment (Public Salaries) Act 1973	20.9.1973	20.9.1973	
1975	19	 Statutes Amendment (Public Salaries) Act 1975	27.3.1975	28.8.1975 (Gazette 28.8.1975 p1126)	
1976	93	 Valuation of Land Act Amendment Act 1976	16.12.1976	16.12.1976	
1981	29	 Statutes Amendment (Valuation of Land) Act 1981	19.3.1981	30.6.1981 (Gazette 4.6.1981 p1640)	
1981	91	 Valuation of Land Act Amendment Act 1981	23.12.1981	23.12.1981	
1983	27	 Local Government Act Amendment Act 1983	16.6.1983	28.7.1983 (Gazette 21.7.1983 p126)	
1984	88	 Valuation of Land Act Amendment Act 1984	29.11.1984	11.7.1985 (Gazette 4.7.1985 p6)	
1985	59	 Statutes Amendment (Remuneration) Act 1985	30.5.1985	13.6.1985 (Gazette 13.6.1985 p2132)	
1985	86	 Valuation of Land Act Amendment Act 1985	19.9.1985	1.7.1986 (Gazette 6.2.1986 p254)	
1987	31	 Valuation of Land Act Amendment Act 1987	23.4.1987	1.9.1987 (Gazette 20.8.1987 p516)	
1990	18	 Statutes Repeal and Amendment (Remuneration) Act 1990	19.4.1990	19.4.1990 (Gazette 19.4.1990 p1136)	
1991	3	 Valuation of Land (Miscellaneous) Amendment Act 1991	14.3.1991	14.3.1991	
1992	71	 Statutes Amendment (Expiation of Offences) Act 1992	19.11.1992	1.3.1993 (Gazette 18.2.1993 p600)	
1993	56	 Heritage Act 1993	27.5.1993	15.1.1994 (Gazette 27.10.1993 p1890)	
1996	38	 Statutes Amendment (Community Titles) Act 1996	9.5.1996	ss 46 & 47—4.11.1996 (Gazette 31.10.1996 p1460)	
1998	43	 Valuation of Land (Miscellaneous) Amendment Act 1998	27.8.1998	1.12.1998 (Gazette 26.11.1998 p1600) except s 13(a) & (b)—30.6.1981: s 2(1)	
1998	63	 Emergency Services Funding Act 1998	10.9.1998	Sch 2 (cl 3)—30.6.1999 (Gazette 13.5.1999 p2502)	
2005	39	 Heritage (Heritage Directions) Amendment Act 2005	14.7.2005	Sch 1 (cl 10)—17.11.2005 (Gazette 17.11.2005 p3972)	
Provisions amended since 3 February 1976
	•	Legislative history prior to 3 February 1976 appears in marginal notes and footnotes included in the consolidation of this Act contained in Volume 11 of The Public General Acts of South Australia 1837-1975 at page 286.
New entries appear in bold.
Entries that relate to provisions that have been deleted appear in italics.
Provision	How varied	Commencement	
Pt 1			
s 2	deleted by 43/1998 s 17 (Sch)	1.12.1998	
s 3	amended by 91/1981 s 2	23.12.1981	
	amended by 88/1984 s 3	11.7.1985	
	deleted by 43/1998 s 17 (Sch)	1.12.1998	
s 4	amended by 29/1981 s 5	30.6.1981	
	deleted by 3/1991 s 2	14.3.1991	
s 5			
s 5(1)			
annual value	amended by 29/1981 s 6(a), (b)	30.6.1981	
	amended by 3/1991 s 3(a)	14.3.1991	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
area	amended by 93/1976 s 2	16.12.1976	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
business of primary production	inserted by 29/1981 s 6(c)	30.6.1981	
capital value	amended by 3/1991 s 3(b)	14.3.1991	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
council	amended by 43/1998 s 17 (Sch)	1.12.1998	
general valuation	amended by 43/1998 s 17 (Sch)	1.12.1998	
owner	amended by 43/1998 s 17 (Sch)	1.12.1998	
the rating or taxing Acts	substituted by 3/1991 s 3(d)	14.3.1991	
	amended by 63/1998 Sch 2 (cl 3(a))	30.6.1999	
rating or taxing authority	deleted by 3/1991 s 3(c)	14.3.1991	
site value	substituted by 29/1981 s 6(e)	30.6.1981	
	(b) deleted by 31/1987 s 3(a)	1.9.1987	
	amended by 31/1987 s 3(b)	1.9.1987	
unimproved value	amended by 31/1987 s 3(b)	1.9.1987	
	(c) deleted by 31/1987 s 3(b)	1.9.1987	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 5(2)	inserted by 31/1987 s 3(c)	1.9.1987	
	substituted by 38/1996 s 46	4.11.1996	
Pt 2			
s 6			
s 6(1)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 6(2)	amended by 43/1998 ss 3(a), 17 (Sch)	1.12.1998	
s 6(3)	amended by 43/1998 ss 3(b), 17 (Sch)	1.12.1998	
s 6(4)	amended by 93/1976 s 3	16.12.1976	
	amended by 43/1998 s 3(c)	1.12.1998	
s 6A	inserted by 43/1998 s 4	1.12.1998	
s 7			
s 7(1)	amended by 43/1998 ss 5, 17 (Sch)	1.12.1998	
s 7(2)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 8			
s 8(1)	amended by 59/1985 s 23(a)	13.6.1985	
	amended by 18/1990 s 28	19.4.1990	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 8(2)	deleted by 59/1985 s 23(b)	13.6.1985	
s 8(3)	amended by 59/1985 s 23(c)	13.6.1985	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 9			
s 9(1)	substituted by 43/1998 s 6(a)	1.12.1998	
s 9(1a)	inserted by 43/1998 s 6(a)	1.12.1998	
s 9(2) and (3)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 9(4)	amended by 43/1998 ss 6(b)—(d), 17 (Sch)	1.12.1998	
s 9(5)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 9(6)	inserted by 43/1998 s 6(e)	1.12.1998	
s 10	deleted by 43/1998 s 17 (Sch)	1.12.1998	
Pt 3			
s 11			
s 11(1)	substituted by 43/1998 s 7	1.12.1998	
s 11(2)	amended by 3/1991 s 4	14.3.1991	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 11(3)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 12	substituted by 43/1998 s 8	1.12.1998	
s 13			
s 13(1)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 13(2)	amended by 43/1998 ss 9(a), 17 (Sch)	1.12.1998	
s 13(3)	amended by 43/1998 ss 9(b), 17 (Sch)	1.12.1998	
s 14			
s 14(1) and (2)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 14(3)	inserted by 43/1998 s 10	1.12.1998	
s 15			
s 15(1)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 15(2)	amended by 43/1998 ss 11(a), 17 (Sch)	1.12.1998	
s 15(3)	amended by 43/1998 ss 11(b), 17 (Sch)	1.12.1998	
s 15(4)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 16			
s 16(1)	s 16 redesignated as s 16(1) by 93/1976 s 4	16.12.1976	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 16(2) and (3)	inserted by 93/1976 s 4	16.12.1976	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 16A	inserted by 38/1996 s 47	4.11.1996	
	amended by 63/1998 Sch 2 (cl 3(b))	30.6.1999	
s 17			
s 17(1)	amended by 3/1991 s 5(a)	14.3.1991	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 17(2)	inserted by 3/1991 s 5(b)	14.3.1991	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 17(3)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 17(4)	amended by 88/1984 s 4	11.7.1985	
	amended by 3/1991 s 5(c)	14.3.1991	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 18	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 19			
s 19(1) and (2)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 20	deleted by 3/1991 s 6	14.3.1991	
s 21	amended by 3/1991 s 7	14.3.1991	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 22			
s 22(2)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 22(3)	amended by 43/1998 ss 12, 17 (Sch)	1.12.1998	
s 22(4)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 22A	inserted by 29/1981 s 7	30.6.1981	
s 22A(1)	amended by 43/1998 s 13(a)	30.6.1981	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 22A(2)	amended by 43/1998 s 13(b)	30.6.1981	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 22A(2a)	inserted by 43/1998 s 13(c)	1.12.1998	
s 22A(3)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 22A(4)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 22A(5)	deleted by 43/1998 s 13(d)	1.12.1998	
s 22A(6)	amended by 3/1991 s 14	14.3.1991	
	amended by 71/1992 s 3(1) (Sch)	1.3.1993	
	amended by 43/1998 ss 13(e), 17 (Sch)	1.12.1998	
s 22A(9)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 22A(10)	inserted by 43/1998 s 13(f)	1.12.1998	
s 22B	inserted by 86/1985 s 3	1.7.1986	
s 22B(1)	substituted by 3/1991 s 8(a)	14.3.1991	
	amended by 39/2005 Sch 1 cl 10(1)—(3)	17.11.2005	
s 22B(2)	deleted by 3/1991 s 8(a)	14.3.1991	
s 22B(3)	amended by 3/1991 s 8(b)	14.3.1991	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 22B(4)	substituted by 3/1991 s 8(c)	14.3.1991	
	amended by 39/2005 Sch 1 cl 10(4)	17.11.2005	
s 22B(5)	amended by 3/1991 s 14	14.3.1991	
	amended by 71/1992 s 3(1) (Sch)	1.3.1993	
	amended by 43/1998 ss 14, 17 (Sch)	1.12.1998	
	amended by 39/2005 Sch 1 cl 10(5)	17.11.2005	
s 22B(6)	amended by 3/1991 s 8(d)	14.3.1991	
	amended by 56/1993 Sch 2	15.1.1994	
	substituted by 39/2005 Sch 1 cl 10(6)	17.11.2005	
s 22B(7)			
item of the State heritage	deleted by 56/1993 Sch 2	15.1.1994	
State Heritage Area	substituted by 56/1993 Sch 2	15.1.1994	
	deleted by 39/2005 Sch 1 cl 10(7)	17.11.2005	
Pt 4	heading substituted by 91/1981 s 3	23.12.1981	
	heading substituted by 88/1984 s 5	11.7.1985	
Pt 4 Div 1	heading inserted by 88/1984 s 5	11.7.1985	
s 23	amended by 91/1981 s 4	23.12.1981	
	amended by 3/1991 s 9	14.3.1991	
	substituted by 43/1998 s 15	1.12.1998	
s 24	substituted by 91/1981 s 5	23.12.1981	
s 24(1)	amended by 43/1998 s 16(a)	1.12.1998	
s 24(1a)—(1d)	inserted by 43/1998 s 16(b)	1.12.1998	
s 25			
s 25(1) and (2)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 25(3)	deleted by 88/1984 s 6	11.7.1985	
s 25(4)	amended by 27/1983 s 25(1)	28.7.1983	
	deleted by 88/1984 s 6	11.7.1985	
Pt 4 Div 2	inserted by 88/1984 s 7	11.7.1985	
s 25A			
s 25A(1)—(8)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 25B			
s 25B(1), (4)—(12)	amended by 43/1998 s 17 (Sch)	1.12.1998	
Pt 4 Div 3	inserted by 88/1984 s 7	11.7.1985	
s 25C			
s 25C(1)	amended by 43/1998 s 17 (Sch)	1.12.1998	
 Pt 4 Div 4	inserted by 88/1984 s 7	11.7.1985	
s 25D	amended by 3/1991 s 10	14.3.1991	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
Pt 5			
s 26			
s 26(1)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 26(2)	amended by 3/1991 s 14	14.3.1991	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 27			
s 27(1)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 27(2)	amended by 3/1991 s 14	14.3.1991	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 28			
s 28(1)	amended by 3/1991 s 11(a)	14.3.1991	
s 28(2)	substituted by 3/1991 s 11(b)	14.3.1991	
s 28(3)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 28(4)	amended by 3/1991 s 14	14.3.1991	
	amended by 71/1992 s 3(1) (Sch)	1.3.1993	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 29			
s 29(1)	amended by 3/1991 s 14	14.3.1991	
	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 29(2)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 29(3) and (4)	deleted by 3/1991 s 12	14.3.1991	
s 30	deleted by 43/1998 s 17 (Sch)	1.12.1998	
s 32			
s 32(1) and (2)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 32(3) and (4)	inserted by 3/1991 s 13	14.3.1991	
s 33			
s 33(1)	substituted by 43/1998 s 17 (Sch)	1.12.1998	
s 33(2)	amended by 43/1998 s 17 (Sch)	1.12.1998	
s 34	amended by 43/1998 s 17 (Sch)	1.12.1998	
Transitional etc provisions associated with Act or amendments
Valuation of Land (Miscellaneous) Amendment Act 1991
15—Saving provision
The amendments to the definitions of annual value and capital value made by this Act do not affect the validity of determinations of annual value or capital value made by reference to the earlier definitions.
Historical versions
Reprint No 1—15.1.1992		
Reprint No 2—1.3.1993		
Reprint No 3—15.1.1994		
Reprint No 4—4.11.1996		
Reprint No 5—1.12.1998		
Reprint No 6—30.6.1999