26Appeals against assessments

26 Appeals against assessments

26 Appeals against assessments

(1) An occupier or owner of a holding may appeal to the Tribunal against a decision of Local Land Services made under section 25.

(2) An appeal may not be made unless the appellant has paid all rates the appellant is liable to pay under Division 3, including for previous years, other than rates based on the assessment of notional carrying capacity subject to the appeal.

(3) An appeal must be made within 30 days after the occupier or owner receives notice of the decision being appealed.

(4) In deciding the appeal, the Tribunal must consider—

(a) the information given or available to Local Land Services when the assessment was made, and

(b) the additional information given to Local Land Services under section 25(3).

(5) The Tribunal may consider information in an annual return lodged for the land under the Act, section 58.

(6) The Tribunal must decide an appeal by confirming or varying the assessment.