(2) The grounds for the objection, in the case of a S. 97(2) reassessment, may only relate to tax liabilities substituted by No. 113/2003 specified in the reassessment to the extent that s. 8. they are additional to, or greater than, those under the previous assessment. (3) A taxpayer cannot object to an assessment of land S. 97(3) inserted by tax on any ground relating to the value of the land No. 88/2005 if— s. 111(2), substituted by No. 69/2011 (a) the assessment is based on a valuation made s. 40. by a valuation authority under the Valuation of Land Act 1960; and (b) that valuation was not made for or on behalf of the Commissioner under section 21(1)(b) of the Land Tax Act 2005. (4) Nothing in subsection (3) limits or affects the S. 97(4) inserted by right of any person to object to a valuation in No. 88/2005 accordance with Part III of the Valuation of Land s. 111(2). Act 1960. (5) A taxpayer cannot object to an assessment of a S. 97(5) inserted by contribution imposed in relation to a GAIC event No. 88/2005 in respect of land under Part 9B of the Planning s. 111(2), repealed by on any ground other and Environment Act 1987 No. 84/2006 than the following grounds— s. 17(2), new s. 97(5) inserted by (a) that the folio of the Register relating to that No. 23/2010 land was incorrectly recorded with a s. 28. notification under section 201UD of that Act indicating that the land may be land in respect of which a contribution may be payable; (b) that the contribution should not have been imposed as— (i) the event was an excluded event within the meaning of section 201RB of that Act; or
S. 97(2) substituted by No. 113/2003 s. 8. (2) The grounds for the objection, in the case of a reassessment, may only relate to tax liabilities specified in the reassessment to the extent that they are additional to, or greater than, those under the previous assessment. S. 97(3) inserted by No. 88/2005 s. 111(2), substituted by No. 69/2011 s. 40. (3) A taxpayer cannot object to an assessment of land tax on any ground relating to the value of the land if— (a) the assessment is based on a valuation made by a valuation authority under the Valuation of Land Act 1960; and (b) that valuation was not made for or on behalf of the Commissioner under section 21(1)(b) of the Land Tax Act 2005. S. 97(4) inserted by No. 88/2005 s. 111(2). (4) Nothing in subsection (3) limits or affects the right of any person to object to a valuation in accordance with Part III of the Valuation of Land Act 1960. S. 97(5) inserted by No. 88/2005 s. 111(2), repealed by No. 84/2006 s. 17(2), new s. 97(5) inserted by No. 23/2010 s. 28. (5) A taxpayer cannot object to an assessment of a contribution imposed in relation to a GAIC event in respect of land under Part 9B of the Planning and Environment Act 1987 on any ground other than the following grounds— (a) that the folio of the Register relating to that land was incorrectly recorded with a notification under section 201UD of that Act indicating that the land may be land in respect of which a contribution may be payable; (b) that the contribution should not have been imposed as— (i) the event was an excluded event within the meaning of section 201RB of that Act; or