Land is valued for the purposes of land tax and local government rates. A person may object to a valuation of land by the Valuer-General. If the person is dissatisfied with the Valuer-General’s determination of the person’s objection, the person may appeal to the Land and Environment Court. The appeal is made under s 37 of the Valuation of Land Act 1916. The appeal is allocated to Class 3 of the Court’s jurisdiction.
On the appeal, the person has the onus of proving its case, including that the values assigned by the Valuer-General are too high or too low (see s 40(2) of the Valuation of Land Act 1916).
Find more information about land valuation appeals.
Need legal advice or information?
In NSW, there are a number of places where you can get specialised legal advice on the sorts of legal problems heard by the Land and Environment Court. Find out where to get legal advice and information.