(1) A person aggrieved by a valuation of any land S. 16(1) made or caused to be made by a valuation amended by No. 71/2004 authority may lodge a written objection to that s. 42(1), valuation, on any one or more of the grounds set substituted by No. 94/2009 out in section 17, with the authority that gave the s. 23(1). notice of valuation. (2) An objection must— (a) contain the prescribed information (if any); S. 16(2)(a) substituted by and No. 22/2006 s. 14(b). (b) give particulars of the bases of valuation to which objection is made; and (c) state the grounds on which the objection is based. (3) An objection must not be disallowed merely S. 16(3) substituted by because of a failure to comply with subsection (2). No. 94/2009 s. 23(2). (3A) In addition to the requirements of subsection (2), S. 16(3A) inserted by if— No. 22/2006 s. 5. (a) a ground for the objection is that the value assigned is too high or too low; and (b) the value assigned is not less than the prescribed amount— the objection must state the amount that the objector contends is the correct value. (3B) An amount stated in an objection in accordance S. 16(3B) inserted by with subsection (3A) is not binding on the No. 22/2006 objector. s. 5. (4) A person who is given a notice of valuation is S. 16(4) substituted by deemed to be a person aggrieved by the valuation No. 71/2004 whether or not the valuation is used for the s. 42(2), amended by purposes of a rate or tax levied by the authority No. 94/2009 that gave the notice. s. 23(3).
S. 16(1) amended by No. 71/2004 s. 42(1), substituted by No. 94/2009 s. 23(1). (1) A person aggrieved by a valuation of any land made or caused to be made by a valuation authority may lodge a written objection to that valuation, on any one or more of the grounds set out in section 17, with the authority that gave the notice of valuation. (2) An objection must— S. 16(2)(a) substituted by No. 22/2006 s. 14(b). (a) contain the prescribed information (if any); and (b) give particulars of the bases of valuation to which objection is made; and (c) state the grounds on which the objection is based. S. 16(3) substituted by No. 94/2009 s. 23(2). (3) An objection must not be disallowed merely because of a failure to comply with subsection (2). S. 16(3A) inserted by No. 22/2006 s. 5. (3A) In addition to the requirements of subsection (2), if— (a) a ground for the objection is that the value assigned is too high or too low; and (b) the value assigned is not less than the prescribed amount— the objection must state the amount that the objector contends is the correct value. S. 16(3B) inserted by No. 22/2006 s. 5. (3B) An amount stated in an objection in accordance with subsection (3A) is not binding on the objector. S. 16(4) substituted by No. 71/2004 s. 42(2), amended by No. 94/2009 s. 23(3). (4) A person who is given a notice of valuation is deemed to be a person aggrieved by the valuation whether or not the valuation is used for the purposes of a rate or tax levied by the authority that gave the notice.
60-6653a142.docx