sec.158Late filing

### sec.158 Late filing This section applies if a valuation appeal notice is filed after the appeal period has ended. The Land Court can hear the appeal only if— the valuation appeal notice was filed 1 year or less after the objection decision notice was issued; and the appellant satisfies the court there was a reasonable excuse for not filing the notice within the appeal period. The notice of the valuer-general’s decision or the valuation appeal notice was lost or delayed in the ordinary course of post. The Land Court registrar must— give the appellant a notice stating the effect of subsection (2) ; and give the valuer-general a copy. If the Land Court registrar receives any written response to the registrar’s notice from the appellant, the registrar must give the valuer-general a copy. (sec.158-ssec.1) This section applies if a valuation appeal notice is filed after the appeal period has ended. (sec.158-ssec.2) The Land Court can hear the appeal only if— the valuation appeal notice was filed 1 year or less after the objection decision notice was issued; and the appellant satisfies the court there was a reasonable excuse for not filing the notice within the appeal period. The notice of the valuer-general’s decision or the valuation appeal notice was lost or delayed in the ordinary course of post. (sec.158-ssec.3) The Land Court registrar must— give the appellant a notice stating the effect of subsection (2) ; and give the valuer-general a copy. (sec.158-ssec.4) If the Land Court registrar receives any written response to the registrar’s notice from the appellant, the registrar must give the valuer-general a copy. - (a) the valuation appeal notice was filed 1 year or less after the objection decision notice was issued; and - (b) the appellant satisfies the court there was a reasonable excuse for not filing the notice within the appeal period. Example of reasonable excuse— The notice of the valuer-general’s decision or the valuation appeal notice was lost or delayed in the ordinary course of post. - (a) give the appellant a notice stating the effect of subsection (2) ; and - (b) give the valuer-general a copy.