(5) A person is deemed to be a person aggrieved by a S. 16(5) amended by valuation of land if— No. 71/2004 s. 42(3). (a) the person is liable for or required to pay any rate or tax in respect of land; and S. 16(5)(b) (b) the person has not been given a notice of substituted by valuation. No. 94/2009 s. 23(4). (6) A person referred to in subsection (5) must give S. 16(6) amended by written notice of an objection to the person or Nos 94/2009 body that issued the assessment of the rate or tax s. 23(5), 69/2011 and to the valuation authority that caused the s. 58(1). valuation to be made. (6A) A person who has been given a notice of valuation S. 16(6A) inserted by and who is subsequently assessed for land tax No. 84/2006 based on that valuation is deemed to be a person s. 20(1), amended by aggrieved by the valuation when the person No. 94/2009 receives the notice of assessment. s. 23(6). S. 16(6B) (6B) Despite subsection (1), a person referred to in inserted by subsection (6A) must lodge the objection with the No. 84/2006 Commissioner, who, if it is lodged within time, s. 20(1), amended by must forward the objection to the valuation Nos 94/2009 authority that caused the valuation to be made. s. 23(7), 69/2011 s. 58(2). (6C) For the purposes of any time period in this Part S. 16(6C) inserted by other than section 18, an objection referred to in No. 84/2006 s. 20(1), subsection (6B) is taken to have been lodged at amended by the time at which the valuation authority receives No. 94/2009 s. 23(7). the objection from the Commissioner. (7) This section does not apply in respect of a S. 16(7) inserted by valuation of a transmission easement made under No. 3/2004 section 5B. s. 20.
S. 16(5) amended by No. 71/2004 s. 42(3). (5) A person is deemed to be a person aggrieved by a valuation of land if— (a) the person is liable for or required to pay any rate or tax in respect of land; and S. 16(5)(b) substituted by No. 94/2009 s. 23(4). (b) the person has not been given a notice of valuation. S. 16(6) amended by Nos 94/2009 s. 23(5), 69/2011 s. 58(1). (6) A person referred to in subsection (5) must give written notice of an objection to the person or body that issued the assessment of the rate or tax and to the valuation authority that caused the valuation to be made. S. 16(6A) inserted by No. 84/2006 s. 20(1), amended by No. 94/2009 s. 23(6). (6A) A person who has been given a notice of valuation and who is subsequently assessed for land tax based on that valuation is deemed to be a person aggrieved by the valuation when the person receives the notice of assessment. S. 16(6B) inserted by No. 84/2006 s. 20(1), amended by Nos 94/2009 s. 23(7), 69/2011 s. 58(2). (6B) Despite subsection (1), a person referred to in subsection (6A) must lodge the objection with the Commissioner, who, if it is lodged within time, must forward the objection to the valuation authority that caused the valuation to be made. S. 16(6C) inserted by No. 84/2006 s. 20(1), amended by No. 94/2009 s. 23(7). (6C) For the purposes of any time period in this Part other than section 18, an objection referred to in subsection (6B) is taken to have been lodged at the time at which the valuation authority receives the objection from the Commissioner. S. 16(7) inserted by No. 3/2004 s. 20. (7) This section does not apply in respect of a valuation of a transmission easement made under section 5B.
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