71Objections relating to valuations—general

71 Objections relating to valuations—general (1) This section applies to an objection to an assessment if the objection relates to the valuation on which the assessment is based. (2) The objection must be made within— (a) 60 days after the day the commissioner gives notice under section 12 (2) of the amount determined as the unimproved value of the parcel; or (b) if the Minister determines a longer period—the period determined. (3) A determination is a disallowable instrument. (4) The Taxation Administration Act, section 103 (Objections lodged out of time) does not apply to the objection.