31Objection by rating or taxing authority

#### 31 Objection by rating or taxing authority 31 Objection by rating or taxing authority > > (1) Any public taxing or rating authority may within the prescribed time object to any valuation, and shall at the same time give notice of such objection to every owner or occupier who is liable for any rates or taxes which may be payable to such authority in respect of the land. > > > (2) Objection to any valuation may also be made by any State or Commonwealth Department acting by any officer authorised in that behalf. > > > (3) In this section, 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. > > **s 31:** Am 1961 No 66, sec 4 (b); 1991 No 17, Sch 1; 2000 No 106, Schs 1 \[28\], 2 \[7\].