South Australian Consolidated Acts South Australian Consolidated Acts (1) Where land is on a
State/local heritage list, a valuing authority that values the land for the
purpose of levying rates, taxes or imposts must, in making the
valuation—
(a) take
into account the fact that the land is on a State/local heritage list; and
(b)
disregard any potential use of the land that is inconsistent with its
preservation as a place of State or local heritage significance or value.
(3) Where a
valuing authority makes a valuation under subsection (1), it must inform
the owner of the land, in writing, of the valuation and of the owner's
obligations under subsection (5).
(4) The fact that land
is placed on a State/local heritage list does not invalidate pre-existing
valuations.
(5) Where land has
been valued under this section and the land ceases to be land that is on a
State/local heritage list, the owner must within 28 days inform the relevant
valuing authority accordingly and must furnish such further information as the
valuing authority may require.
Maximum penalty: $5 000.
Expiation fee: $315.
(6) For the purposes
of this Act, land is on a State/local heritage list if—
(a) the
land, or any place within the land, is a State Heritage Place under the
Heritage Places Act 1993 ; or
(b) the
land, or any place within the land, is designated as a place of local heritage
value by a Development Plan under the Development Act 1993 ; or
(c) the
land is, by virtue of the regulations, to be treated as if it were on a
State/local heritage list.
(7) In this
section—
"rating or taxing Act" means any of the rating or taxing Acts or any other Act
under which a rate, tax or impost is levied or imposed on land;
"valuing authority" means the Valuer-General or other authority responsible
for valuing land for the purposes of a rating or taxing Act.