23Pending appeal not to affect assessment

23 Pending appeal not to affect assessment

23 Pending appeal not to affect assessment

(1) The fact that an objection or appeal, in accordance with section 22, or under Part 6, is pending does not interfere with or affect the assessment objected to or appealed from and, subject to this Act, the contribution may be levied and recovered on the assessment as if no objection or appeal were pending.

(2) If the assessment is altered on objection or appeal, a due adjustment shall be made and amounts of contribution paid in excess shall be refunded by the Authority and amounts short-paid shall be recoverable as arrears by the Authority from the contributor.