sec.111Late objections

### sec.111 Late objections This section applies if— an owner objects after the usual objection period has ended but before the first anniversary of the start of that period; and either— the initial assessment decision for the objection is that it is properly made; or under section 116 , the objection is amended so that it is properly made. This section applies even if someone other than the objector later becomes the owner of the land. See section 106 . The valuer-general must accept the objection if satisfied it was not made within the usual objection period because of— the owner’s mental or physical incapacity; or an extreme circumstance; or an extraordinary emergency; or another reason the valuer-general considers satisfactory in the circumstances. See also chapter 5 (Internal and external reviews). The valuer-general may— at the same time, make the initial assessment decision and decide whether or not to accept the objection; or make the initial assessment decision first and, in the notice of that decision or the correction notice for that decision, seek more information from the objector about why the valuer-general should be satisfied as mentioned in subsection (3) . If the objection is accepted, the objection process applies to it as if it had been made within the usual objection period. To remove any doubt, it is declared that the valuer-general can not accept the objection if any or all of the following apply— when it was made, it was not properly made and it has not, under section 116 , been amended so that it is properly made; it was made after the anniversary of the start of the usual objection period; the valuer-general is not satisfied as mentioned in subsection (3) . In this section— usual objection period includes the usual objection period as extended under section 110 . (sec.111-ssec.1) This section applies if— an owner objects after the usual objection period has ended but before the first anniversary of the start of that period; and either— the initial assessment decision for the objection is that it is properly made; or under section 116 , the objection is amended so that it is properly made. (sec.111-ssec.2) This section applies even if someone other than the objector later becomes the owner of the land. See section 106 . (sec.111-ssec.3) The valuer-general must accept the objection if satisfied it was not made within the usual objection period because of— the owner’s mental or physical incapacity; or an extreme circumstance; or an extraordinary emergency; or another reason the valuer-general considers satisfactory in the circumstances. See also chapter 5 (Internal and external reviews). (sec.111-ssec.4) The valuer-general may— at the same time, make the initial assessment decision and decide whether or not to accept the objection; or make the initial assessment decision first and, in the notice of that decision or the correction notice for that decision, seek more information from the objector about why the valuer-general should be satisfied as mentioned in subsection (3) . (sec.111-ssec.5) If the objection is accepted, the objection process applies to it as if it had been made within the usual objection period. (sec.111-ssec.6) To remove any doubt, it is declared that the valuer-general can not accept the objection if any or all of the following apply— when it was made, it was not properly made and it has not, under section 116 , been amended so that it is properly made; it was made after the anniversary of the start of the usual objection period; the valuer-general is not satisfied as mentioned in subsection (3) . (sec.111-ssec.7) In this section— usual objection period includes the usual objection period as extended under section 110 . - (a) an owner objects after the usual objection period has ended but before the first anniversary of the start of that period; and - (b) either— (i) the initial assessment decision for the objection is that it is properly made; or (ii) under section 116 , the objection is amended so that it is properly made. - (i) the initial assessment decision for the objection is that it is properly made; or - (ii) under section 116 , the objection is amended so that it is properly made. - (i) the initial assessment decision for the objection is that it is properly made; or - (ii) under section 116 , the objection is amended so that it is properly made. - (a) the owner’s mental or physical incapacity; or - (b) an extreme circumstance; or - (c) an extraordinary emergency; or - (d) another reason the valuer-general considers satisfactory in the circumstances. Note— See also chapter 5 (Internal and external reviews). - (a) at the same time, make the initial assessment decision and decide whether or not to accept the objection; or - (b) make the initial assessment decision first and, in the notice of that decision or the correction notice for that decision, seek more information from the objector about why the valuer-general should be satisfied as mentioned in subsection (3) . - (a) when it was made, it was not properly made and it has not, under section 116 , been amended so that it is properly made; - (b) it was made after the anniversary of the start of the usual objection period; - (c) the valuer-general is not satisfied as mentioned in subsection (3) .