The Act concerns the valuation of land for rating and taxing purposes, it consists of 101 sections and is divided into nine Parts. Part 3 is dedicated to valuation which is to be done by the chief executive. There are different types of valuations, including valuation for rental purposes (sect. 15), of mining leases (sect. 24), of petroleum leases (sect. 26) and valuation for community titles scheme (sect. 26A). Part 4 is dedicated to annual valuations and Part 5 to valuations rolls. Part 6 concerns notice of valuation (other than annual) and objections, while Part 6A covers appeals. Part 7 spells out the purposes for which valuation is to be used. Part 8 contains miscellaneous provisions, among others on direction to exclude personal details from rolls and the related suppression direction to be prepared by the chief executive.
Implemented by: Valuation of Land Regulation 2003. (2017-05-26)
Repealed by: Land Valuation Act 2010. (2016-05-25)
Autores y editores
Government of Queensland (Australia)