Bergstrom & Anor v The Valuer-General [1990] QLC 125

Re: Determination of unimproved value - Shire of Calliope. (AV90-348) Bo L.A an d EJ . Bergs trom -v- The Valuer-General DECISION LAND COURT, BRISBANE. 7th December, 1990. This is an appeal against the determination by the Valuer-General of an unimproved value of $62,000 ($225/ha) for MHL 476, 690, 696, 940, 1086 and Lots 31-34 on Plan DS 692, Parish of Nolan containing an area of 273.5 hectares. This is a beef cattle grazing property located some 7 kilometres south of the Town of Mt Larcom. Brian Thomas Coe, who is a valuer in the employ of the Department of Lands and who was responsible for the valuation assessment, describes the country as follows - 22% Bastard scrub 14% Gum, Moreton Bay Ash with some Ti-tree and Gum Top Box influence. 16% Gum Top Box forest with some scrub influence in parts. 48% poorer forest mainly Gum Top Box, Bloodwood and Rosewood. [1990] QLC 125 -- 1 of 3 -- - Page 2 - The relevant date for the determination of the of the unimproved value is 31st March, 1989. The appellants contend within the Notice of Appeal for an unimproved value of $55,000 but during the case furnished evidence in support of a lower value. Elizabeth Josephine Bergstrom appeared on behalf of the appellants. Mrs Bergstrom has prepared a comprehensive list of comparisons with other valuations in the area of the subject property. These have been tendered in statement form (Exhibit 3) and have been closely examined. She also provided the Court with the description of the type of the country on the subject land and stressed that contouring, rotational grazing, water contour banks, improved pastures, fertilisers, and a policy of not overstocking makes the appeal property "look good". The appellants unimproved value is made up as follows - MHL 696, 940, 1086, Lot 35 and MHL 690 - 109.65 hectares @ $169.89 Add red loam country - 34 hectares @ $277. 70 Freehold Blocks $18,626 $9,442 $28,068 $22,000 $50,068 Now Mr Coe bases his valuation upon the analyses of two sales of District properties. MHL 694 and 695, Parish of Langmorn containing an area of 64.06 hectares sold on 11th October, 1988 for $75,000 - and Mr Coe analysed this transaction to show and unimproved value of $31,446 ($490/ha). MHL 986 and 1362, Parish of Nolan with an area of 63.1 hectares sold on 23th May, 1988 for $52,000 - analysed unimproved value $21,283 ($337 /ha). Mr Coe sets out his idea as to the comparison between the subject land and the sales evidence in his tendered -- 2 of 3 -- - Page 3 - valuation document. Mr Coe enlarged on his description of the subject country. He says the 60 hectares of scrub country is good land but not as good as the heavy scrub soils in the area. He does not in general terms disagree with Mrs Bergstrom's description of the country. He is adamant that the sales evidence supports the increase of 50% applied to the unimproved value of grazing lands in the subject area of the Shire. I have examined the evidence and find that the subject valuation is marginally excessive particularly in relation to the valuation of a property owned by C. and T. Streeter (Valuation Roll No. 4689) at $209 per hectare. I think that an unimproved value of $200 per hectare places it in better relationship. Accordingly the appeal is allowed, the determination of the Valuer-General is set aside, and the unimproved value of MHL 476, 690, 696, 940, 1086 and Lots 31-34 on Plan DS 692, Parish of Nolan is determined in the sum of fifty-four thousand seven hundred dollars ($54,700). (C.H. Carter) Member of the Tand C ourt -- 3 of 3 --