Queensland Numbered Acts Queensland Numbered Acts(1) The valuer-general may amend an annual valuation before it comes into effect.
(2) An amendment under subsection (1) does not alter the valuation's day of effect.
(3) The valuer-general may amend any valuation of land at any time during the period--
(a) starting 3 years immediately before, and continuing since, the day of effect of the latest annual valuation that has come into effect for the land; and
(b) ending on the day the valuer-general is amending the valuation.
(4) However, if the period started on a day on which a valuation for the land did not come into effect, the period--
(a) starts on the first day before that day on which an annual valuation for the land came into effect; and
(b) ends on the day the valuer-general is amending the valuation.
Example for subsections (3) and (4)--
The valuer-general is amending the valuation for parcel A on 30 May 2016. Annual valuations for parcel A came into effect on 30 June 2011, 2013, 2014 and 2015, but not on 30 June 2012.
Maintenance valuations for parcel A came into effect on 1 March and 1 May 2016. A maintenance valuation may be issued for any of the valuations.