Cridland (Jackson) v The Valuer-General [1990] QLC 290

Re: Appeal against determination of the Valuer- General, Whitsunday Shire Council. AV90-329. Jennifer F. (Jackson) Cridland v. The Valuer-General DE C I S ION IAND COURT, BRISBANE. 10th August 1990. This appeal is brought by Ms Cridland against the determination of the Valuer- General of the unimproved value of her residential allotment at 14 Illawong Street, Cannonvale, in the sum of $90,000 for the purposes of the annual valuation of the area as at 31st March, 1989. The appeal is made on grounds of relativity. Ms Cridland is of the opinion that the land at the relevant date should be valued at $70,000, having regard to determinations made by the Valuer-General of adjoining lots on both sides of the subject property. Illawong Street coming off Manooka Drive swings from the northwest to the east and south in the shape of a horseshoe. The subject lot which contains an area of 1058m2 (Lot 181 on RP 734163) is within the shoe but right on the curve. It is described as a block which rises from the road with a crossfall to the north. In the construction of a home on the block Ms Cridland says that much work and expense went into retaining walls and associated works. The site is such that with a development maximising the opportunities inherent in the contour of the block unlimited sea views can be obtained to the north as well as views over Cannonvale to the east. [1990] QLC 290 -- 1 of 2 -- 2. The expanse of the view, in the opinion, of Mr G.W. Clacher, registered valuer, who wrote the valuation on behalf of the Valuer-General, covers about 180 degrees. It is this factor based on sales of land with views and those without views which led Mr Clacher into valuing the subject lot at a sum in excess of valuations applied to other lots in the immediate vicinity. As one swings around the curve in Illawong Street coming south the lots in order are Lot 179, 180, 181 (the subject lot), 182 and 183. Lot 179 of 810m2 sold in November 1988 for $84,500 and is valued at $80,000. This lot has views to the north but not to the east. Lot 180 is valued at $81,000. This lot has a similar crossfall to the subject property and has unlimited views to the north but not to the east. There is then the subject lot with views in both directions. Lot 182 is described as a more level lot than Lot 181. A view cannot be had to the north from this lot because of the developments on Lot 181. Lot 183 is higher than Lot 182. This lot is valued at $70,000. It is evident that the subject lot is the pick of the lots in this part of Illawong Street, having the elevation and contour to enable the home owner to pick up a view of greater extent than is available from the comparison lots. In the circumstances I cannot agree with Ms Cridland that the value applied to the subject lot is out of kilter with the lots just discussed. Rather it appears to me that the lot is worth that 10% or so more in value than Lot 179. In the circumstances I must dismiss the appeal. The appeal is accordingly dismissed and the determination of the Valuer-General affirmed. (Signed) D.M. White Member of the Land Court -- 2 of 2 --