Valuer-General v Kogarah Town Centre Pty Limited

Land and Environment Court New South Wales Medium Neutral Citation: Valuer-General v Kogarah Town Centre Pty Limited [2014] NSWLEC 186 Hearing dates:18 November 2014Decision date: 28 November 2014 Jurisdiction:Class 3Before: Biscoe J Decision: Appeals allowed: orders at [49] Catchwords: VALUATION OF LAND - objections to Valuer-General's valuations determined by Commissioners of the Court - further appeal on questions of law from decision of Commissioners - adjoining lands owned by the same person valued by Valuer-General as one under s 26 Valuation of Land Act 1916 and apportioned approximately 70% and 30% under s 28 (because different parts were situated in different local government areas) for 2007-2011 base dates - Commissioners found s 26 values for each year too high or too low and that the correct apportionment was approximately 60% and 40% - Commissioners upheld appeals re the land where 60% correct apportionment (instead of 70% incorrect apportionment) showed a lower value than Valuer-General's value - but Commissioners dismissed appeals and confirmed valuations re the other land where 40% correct apportionment (instead of 30% incorrect apportionment) showed a higher value, on basis that Court has no power to increase an apportioned value - whether error of law. Legislation Cited: Land and Environment Court Act 1979 s 56A Valuation of Land Act 1916 ss 6A, 26, 28, 29, 34, 35B, 35C, 37, 39, 40 Cases Cited: Falk v Chief Commissioner of State Revenue [1999] NSWLEC 301 Falk v Valuer-General [2005] NSWLEC 141 Kogarah Town Centre Ply Limited v Valuer-General [2014] NSWLEC...