Bremner v The Valuer-General [1991] QLC 178

Re: Appeal against Annual Valuation of the Valuer-General - Shire of Maroochy. AV91-378. W. and E.M. Bremner V. The Valuer-General DECISION (Hearing at Maroochydore) LAND COURT, BRISBANE 5th December, 1991 Mr and Mrs Bremner are the owners of Lot 1 on RP 157282, parish of Maroochy, containing 911 square metres. In the revaluation of the lands in the Shire as at 31st March, 1990 (effective 30th June, 1991), the subject land has been valued at $53,000. An objection to the valuation was disallowed and the owners have exercised the right of appeal to the Land Court against the valuation and contend to a value of $29,000. The subject land is situated at 70 David Low Way, Point Arkwright, which road is bitumen with earth kerbing and channelling. The land is above road level and rises gently to the rear. East and south-east ocean views are obtained from the property. It does not have the benefit of sewerage. Evidence was given by Mr Bremner in support of the grounds of appeal. He speaks of the disadvantage of lack of sewerage connection with continuing expenditure to maintain an efficient operation of the septic system and the unpleasantness which occurs when holding tanks on nearby properties are being emptied. His main point is the increased traffic on the David Low Way. An additional third lane has been constructed and traffic has increased dramatically and it travels at greater speeds than previously. They are in close proximity to the [1991] QLC 178 -- 1 of 3 -- 2 Esplanade but this necessitates crossing the David Low Way and proceeding down Andrew Street. It is a difficult exercise to cross the road with reasonable safety. Traffic has built up with signs on the Sunshine Motorway directing Noosa traffic through the toll and thence to the David Low Way. Ingress and egress to the allotment is hazardous particularly coming from the north which necessitates a right hand turn across the north-bound flow. He often takes a left hand turn into Andrew Street and goes around the block before entering the main road at Dewer Street to attempt a safe entry to the subject land. He expresses the opinion that the previous valuation was based on sales in areas situated well away from the disaster of the David Low Way and all the disadvantages suffered by them as owners of the subject property. He believes the property has decreased markedly in value and contends to a value of $29,000 which was the Valuer-General's unimproved value prior to the revaluation as at 31st March, 1989, when it was increased to $40,500. Evidence for the Valuer-General was given by valuer, Mr T.S. Alexander, who has relied on sales of unimproved parcels of land to support the valuation. His first sale is of Lot 8 on RP 97197 in David Low Way which sold in February, 1990, for $58,000. His second sale is in Boward Close where a parcel with an area of 607 square metres sold in February 1990 for $42,000. His first sale has poor access off David Low Way and along a rough gravel track. It is one metre above gravel track access and rises gently to the rear. It has good easterly and south-easterly ocean views. He considers that this is similar to the subject land although he has applied a value of $55,000 to it in the revaluation. His second sale is situated on a gravel road. There is a fair building land rising gently at the front of the block, then steeply at the rear, affording ocean views from a pole house erected to gain those views. These views are obtained from the rear of the -- 2 of 3 -- 3 allotment. Access is off David Low _Way along the gravelled Boward Close. It is further from the beach and is overall far inferior to the subject land. Mr Alexander acknowledges that there are problems of access to the subject land but he says there is a comparable problem although perhaps not as marked with sale 1. None of the allotments referred to have the benefit of sewerage connection. Under the provisions of the Valuation of Land Act, the Valuer-General is required to ascertain an unimproved value of this land as at 31st March, 1990. The Act defines unimproved value as being the amount which a prudent person would be prepared to accept for a parcel of land at that date if offering it for sale on reasonable terms and conditions and assuming the improvements did not exist. A prudent person in that position would investigate the marketplace to see what other vacant allotments in that area were realising. Here there are two sales in February, 1990, a short time before the relevant date. I am satisfied that no prudent person would be prepared to accept the amount of $29,000 as contended for by the appellants for this land at the relevant date. This is the value contended for by the appellants and in the circumstances I must find, notwithstanding the problems highlighted by Mr Bremner, that the appellants have failed to discharge the onus to show the Valuer-General has erred in the valuation and the appeal must fail. Accordingly, the appeal is dismissed and the valuation of the Valuer- General is affirmed. {D.J. Barry) President of the Land Court -- 3 of 3 --