sec.113Required content of objections

### sec.113 Required content of objections An objection must state all of the following— the objector’s address for service of any notices concerning the objection; See also section 153 (2) (Address for service for objections). information that identifies the land, including, for example, its property identification number, real property description or property address shown on the valuation notice; if the valuation is more than the relevant amount—the valuation sought; the grounds of objection to the valuation (each an objection ground for the valuation); the information the objector seeks to rely on to establish each objection ground; if an objection ground concerns the comparability of the sale of any other land— details of the sale; and the reasons why the objector contends the sale is comparable to the valuation of the objector’s land; and the basis of comparison between the objector’s land and the land the subject of the sale. Also, if an objection ground— is a deduction application or about a decision on a deduction application concerning the land; or concerns a claim for a higher site improvement deduction than that stated in the valuation notice; the objection must— state the amount the objector claims; and state the matters mentioned in section 41 (2) (a) ; and be accompanied by the documents mentioned in section 41 (2) (b) . If, under section 86 , a day of effect is fixed for a maintenance valuation, an objection ground may be that some other stated day is more appropriate. The following may, but need not necessarily, include expert opinion evidence— information relied on to establish an objection ground; reasons or a basis mentioned in subsection (1) (f) . An objection ground can not be made concerning a claim for a site improvement deduction for the land if the owner has already made a deduction application for the same site improvements for a previous valuation. In this section— property identification number , for the land, means its property identification number on the valuation roll. relevant amount means— if an amount of more than $750,000 has been prescribed under a regulation—the prescribed amount; or otherwise—$750,000. (sec.113-ssec.1) An objection must state all of the following— the objector’s address for service of any notices concerning the objection; See also section 153 (2) (Address for service for objections). information that identifies the land, including, for example, its property identification number, real property description or property address shown on the valuation notice; if the valuation is more than the relevant amount—the valuation sought; the grounds of objection to the valuation (each an objection ground for the valuation); the information the objector seeks to rely on to establish each objection ground; if an objection ground concerns the comparability of the sale of any other land— details of the sale; and the reasons why the objector contends the sale is comparable to the valuation of the objector’s land; and the basis of comparison between the objector’s land and the land the subject of the sale. (sec.113-ssec.2) Also, if an objection ground— is a deduction application or about a decision on a deduction application concerning the land; or concerns a claim for a higher site improvement deduction than that stated in the valuation notice; the objection must— state the amount the objector claims; and state the matters mentioned in section 41 (2) (a) ; and be accompanied by the documents mentioned in section 41 (2) (b) . (sec.113-ssec.3) If, under section 86 , a day of effect is fixed for a maintenance valuation, an objection ground may be that some other stated day is more appropriate. (sec.113-ssec.4) The following may, but need not necessarily, include expert opinion evidence— information relied on to establish an objection ground; reasons or a basis mentioned in subsection (1) (f) . (sec.113-ssec.5) An objection ground can not be made concerning a claim for a site improvement deduction for the land if the owner has already made a deduction application for the same site improvements for a previous valuation. (sec.113-ssec.6) In this section— property identification number , for the land, means its property identification number on the valuation roll. relevant amount means— if an amount of more than $750,000 has been prescribed under a regulation—the prescribed amount; or otherwise—$750,000. - (a) the objector’s address for service of any notices concerning the objection; Note— See also section 153 (2) (Address for service for objections). - (b) information that identifies the land, including, for example, its property identification number, real property description or property address shown on the valuation notice; - (c) if the valuation is more than the relevant amount—the valuation sought; - (d) the grounds of objection to the valuation (each an objection ground for the valuation); - (e) the information the objector seeks to rely on to establish each objection ground; - (f) if an objection ground concerns the comparability of the sale of any other land— (i) details of the sale; and (ii) the reasons why the objector contends the sale is comparable to the valuation of the objector’s land; and (iii) the basis of comparison between the objector’s land and the land the subject of the sale. - (i) details of the sale; and - (ii) the reasons why the objector contends the sale is comparable to the valuation of the objector’s land; and - (iii) the basis of comparison between the objector’s land and the land the subject of the sale. - (i) details of the sale; and - (ii) the reasons why the objector contends the sale is comparable to the valuation of the objector’s land; and - (iii) the basis of comparison between the objector’s land and the land the subject of the sale. - (a) is a deduction application or about a decision on a deduction application concerning the land; or - (b) concerns a claim for a higher site improvement deduction than that stated in the valuation notice; - (c) state the amount the objector claims; and - (d) state the matters mentioned in section 41 (2) (a) ; and - (e) be accompanied by the documents mentioned in section 41 (2) (b) . - (a) information relied on to establish an objection ground; - (b) reasons or a basis mentioned in subsection (1) (f) . - (a) if an amount of more than $750,000 has been prescribed under a regulation—the prescribed amount; or - (b) otherwise—$750,000.