Western Australian Consolidated Acts Western Australian Consolidated Acts (1) Where the
Valuer-General values the unimproved value of a parcel in a strata plan under
the Valuation of Land Act 1978 for rating and taxing purposes, the parcel
shall, notwithstanding that or any other Act, be valued as a single parcel of
land and as if it were owned by a single owner.
(2) For the purposes
of any such valuation as is referred to in subsection (1) and all
purposes incidental thereto, including objection to and review of the
valuation, but not otherwise, the parcel and improvements thereon shall be
deemed to be owned by the strata company only.
(3) During the period
from the registration of the strata/survey-strata plan and until a valuation
of the parcel on the basis that the strata company is owner comes into force
under the Valuation of Land Act 1978 , the valuation then in force shall
for the purposes of this section be deemed to be a valuation of the parcel
made by the Valuer-General as if the strata company is owner.
(4) Subject to
subsection (5), where a local government or other authority (in this
section called the rating authority) authorised to make and levy rates on the
parcel, uses a valuation of the unimproved value of the parcel made by the
Valuer-General on the basis that the strata company is owner, the following
provisions have effect —
(a) the
unimproved value of the parcel shown in the valuation shall be apportioned by
the local government or the rating authority, as the case may be, between the
lots comprised in the parcel in proportion to the unit entitlements of the
respective lots as shown on the registered strata plan;
(b) the
strata company is not liable in relation to the parcel for any rate made and
levied by the local government or the rating authority, as the case may be;
(c) the
proprietor of each lot comprised in the parcel is deemed to be the owner in
fee simple in possession of the lot as if it were a separate parcel of land
having a value equal to that apportioned to it under paragraph (a) and
is, subject to any exemptions or concessions that may be applicable, liable
accordingly for any rate made and levied by the local government or the rating
authority, as the case may be, on the owners of land.
(5) Where —
(a) part
only of a lot is liable to any rate, that rate shall be made and levied upon
an amount that bears the same proportion to the value of the lot as the rental
value of the part so liable bears to the rental value of the lot; and
(b) part
of a parcel is rateable in respect of water, sewerage or drainage services,
then the rateable value of that part shall be the value of the parcel after
deducting therefrom the value of any lot assessed and rated separately and in
which the water, sewerage or drainage service, as the case may be, is
exclusively for the use and benefit of such lot.
[Section 62 amended by No. 58 of 1995
s. 59 and 95; No. 14 of 1996 s. 4; No. 55 of 2004
s. 1123.]