22Appeal

22 Appeal

22 Appeal

(1) Any person who is assessed for the payment of contribution and who is dissatisfied with the assessment or with any amendment of the assessment, may, within the period referred to in section 25 or within such further period as the Authority allows (whether before or after the expiration of that period) serve on the Authority an objection, in writing, against the assessment or amendment, stating fully and in detail the grounds on which the person relies.

(2) Notwithstanding subsection (1):

(a) no objection shall be made to the Authority under this Part in respect of so much of any assessment as relates to the valuation of land described or referred to therein, if that valuation is the valuation of the land under this Act, and

(b) no objection may be made to the Authority in respect of an assessment if particulars of that assessment have been included in a certificate under section 56.

(3) The Authority shall consider the objection as soon as possible and may disallow it or allow it, either wholly or in part.

(4) The Authority shall give to the objector written notice of its decision on the objection.

(5) An objector who is dissatisfied with the decision of the Authority may, within twenty-eight days after service of notice of that decision, or within such further time as the Authority allows (whether before or after the expiration of that period), request, in writing, the Authority to treat his or her objection as an appeal and to forward it, as an appeal, to the Court, and the Authority shall, within twenty-eight days of the receipt by it of the request, forward the objection accordingly.

(6) The Court shall have jurisdiction to hear and dispose of appeals forwarded to it under subsection (5).

s 22: Am 1979 No 205, Sch 2, Pt 1.