29Notice of valuations to owner

#### 29 Notice of valuations to owner 29 Notice of valuations to owner > > (1) On furnishing a valuation list to the council of a local government area, the Valuer-General must cause notice of each valuation contained in the list to be given to— > > > > > (a) the owner of the freehold estate in the land, and > > > > > (b) any lessee or occupier of the land who, under any Act, is liable to pay any rate or tax to a rating or taxing authority in respect of the land, and > > > > > (c) any lessee of the land under a written lease for a term exceeding 3 years who, under the lease, is liable to pay the whole or any part of any rate or tax to a rating or taxing authority in respect of the land, and > > > > > (d) any mortgagee in possession of the land. > > > (2), (3) (Repealed) > > > (3A) A person to whom the Valuer-General has given written notice under subsection (1) may lodge with the Valuer-General written objection to any such valuation. > > > (3B) A person who objects to a valuation must notify each other person to whom notice of the valuation is required to be given under subsection (1)— > > > > > (a) of the fact that he or she has made such an objection, and > > > > > (b) of the reasons for which he or she has made the objection. > > > (3C) In subsections (3A) and (3B), a reference to a valuation includes a reference to an allowance or apportionment factor and to the Valuer-General’s refusal to determine an allowance or apportionment factor. > > > (4) Where the Crown is liable to pay rates in respect of any land, the notice of valuation in respect of such land shall be sent to such person as the Treasurer may notify to the Valuer-General, or to such person as may be prescribed, and such person may object to such valuation. > > **s 29:** Am 1961 No 66, sec 4 (a); 1961 No 67, sec 2 (1) (g); 1980 No 137, sec 3 (1); 1991 No 17, Sch 1; 2000 No 106, Schs 1 \[24\]–\[27\], 2 \[6\]; 2006 No 38, Sch 1 \[10\] \[11\].