Valuer-General of New South Wales v Oriental Bar Pty Limited [2016] NSWCA 48

Valuer-General of New South Wales v Oriental Bar Pty Limited [2016] NSWCA 48

The Land and Environment Court erred in law by determining the land value in a manner inconsistent with its own evidence-based findings and with the statutory framework. Where the evidence established the land value exceeded the Valuer-General's determination, the only course was to confirm the Valuer-General's determination and dismiss the appeal. The Court's powers are not at large and must be exercised so as to do justice according to law, reflecting the findings of fact and complying with the statutory directions. The trial judge's amendment of land value to correct for gross floor area, disregarding other relevant evidence, was unreasonable and unjust, constituting an error of law.

Parties
Appellant/cross Respondent: Valuer-General of New South Wales; First Respondent/cross Appellant: Oriental Bar Pty Limited; Second Respondent/cross Appellant: Michael James Courtney; Third Respondent/cross Appellant: Starburst Pty Limited; Fourth Respondent/cross Appellant: Kelly Group Investments Pty Limited; Fifth Respondent/cross Appellant: Surfside Pty Limited; Sixth Respondent/cross Appellant: Dylcote Pty Limited; Seventh Respondent/cross Appellant: Bondtren Pty Limited
Jurisdiction
Australia
Judgment Date
22 March 2016
Procedural Posture
Appeal and Cross Appeal / Court of Appeal, Nsw; Decision on Appeal From Land and Environment Court
Outcome
Appeal allowed; cross-appeal dismissed
Legal Topics
Valuation of Land, Heritage Restricted Property, Statutory Interpretation, Land Tax, Appeals on Question of Law
Property Law Administrative Law Valuation of Land Heritage Restricted Property Statutory Interpretation Land Tax Appeals on Question of Law

Case Brief

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Parties

Valuer-General of New South Wales

Appellant/cross Respondent

Oriental Bar Pty Limited

First Respondent/cross Appellant

Michael James Courtney

Second Respondent/cross Appellant

Starburst Pty Limited

Third Respondent/cross Appellant

Kelly Group Investments Pty Limited

Fourth Respondent/cross Appellant

Surfside Pty Limited

Fifth Respondent/cross Appellant

Dylcote Pty Limited

Sixth Respondent/cross Appellant

Bondtren Pty Limited

Seventh Respondent/cross Appellant

Procedural Posture

Appeal and Cross Appeal / Court of Appeal, Nsw; Decision on Appeal From Land and Environment Court

Legal Issues

  1. 1 Whether the Land and Environment Court erred in law by making an order reducing land value despite evidence that the actual land value was higher than the Valuer-General's determination
  2. 2 Whether a comparable sale should be adjusted for GST or development consent value when determining land value of heritage restricted land
  3. 3 Whether the trial judge incorrectly double counted land improvements when assessing land value

Ratio Decidendi

The Land and Environment Court erred in law by determining the land value in a manner inconsistent with its own evidence-based findings and with the statutory framework. Where the evidence established the land value exceeded the Valuer-General's determination, the only course was to confirm the Valuer-General's determination and dismiss the appeal. The Court's powers are not at large and must be exercised so as to do justice according to law, reflecting the findings of fact and complying with the statutory directions. The trial judge's amendment of land value to correct for gross floor area, disregarding other relevant evidence, was unreasonable and unjust, constituting an error of law.

Court Disposition

Appeal allowed; cross-appeal dismissed

Orders

  • Set aside orders made by the Land and Environment Court in proceedings 14/30010, 14/30011, 14/30012, 14/30339, 14/30013, 14/30014
  • In lieu of those orders, confirm the Valuer-General's determinations of land value for the properties situated at 701 George Street (Mountbatten Property), 358-387 Sussex Street (Star Property), and 198-200 Elizabeth Street (Triple Ace Property) for base dates 1 July 2010 and 1 July 2012