sec.81Restriction on grounds of objection, appeal and review

sec.81 Restriction on grounds of objection, appeal and review

An objection may not be made against an assessment on prohibited grounds. No right of appeal exists on prohibited grounds. An application for review of the commissioner’s decision on an objection to an assessment may not be made on prohibited grounds. This section applies despite the Administration Act , sections 64 (1) , 70 (5) and 71 (2) . For this section— prohibited grounds means the grounds that the Land Valuation Act value of an area of land is excessive. Objections and appeals against valuations of land may be made under the Land Valuation Act . s 81 amd 2010 No. 39 s 314 sch 1 pt 2 (sec.81-ssec.1) An objection may not be made against an assessment on prohibited grounds. (sec.81-ssec.2) No right of appeal exists on prohibited grounds. (sec.81-ssec.3) An application for review of the commissioner’s decision on an objection to an assessment may not be made on prohibited grounds. (sec.81-ssec.4) This section applies despite the Administration Act , sections 64 (1) , 70 (5) and 71 (2) . (sec.81-ssec.5) For this section— prohibited grounds means the grounds that the Land Valuation Act value of an area of land is excessive. Objections and appeals against valuations of land may be made under the Land Valuation Act .