46Objections to valuations

46 Objections to valuations

46 Objections to valuations

(1) Where a valuation of land has been made, the Authority or the owner of the land may lodge with the valuer-general written objection to the valuation, in or to the effect of the form of objection provided by the valuer-general, within a period of twenty-eight days after service of the notice of valuation or within such further period as the valuer-general allows whether before or after the expiration of that period.

(2) Where the Authority lodges an objection in accordance with subsection (1), it shall give notice in writing of the objection to all contributors liable in respect of the land or, where liability for contribution has not arisen, to the owner of the land the subject of the valuation, if the Authority is aware of the name and address of those contributors or of that owner.

(3) The only grounds on which objection to valuation may be made are:

(a) that the values assigned are too high or too low,

(b) that the description of the land the subject of the valuation is not correctly stated, and

(c) that, in the case of a valuation made in compliance with a request made under subsection (1) of section 42, any relevant matters that the valuer-general would have been required to disregard had the valuer-general’s records disclosed their occurrence have not been disregarded in making the valuation.

(4) Notwithstanding subsection (1) no objection may be made to a valuation if particulars of an assessment based on that valuation have been included in a certificate under section 56.