35Time for lodging objection

#### 35 Time for lodging objection 35 Time for lodging objection > > (1) Except as provided by section 35A, an objection must be lodged with the Valuer-General, in accordance with the regulations, not later than 60 days after— > > > > > (a) the date of service of the notice of valuation under section 29, or > > > > > (b) in the case of a valuation for the purposes of the [Land Tax Management Act 1956](/view/html/inforce/current/act-1956-026) or [Property Tax (First Home Buyer Choice) Act 2022](/view/html/inforce/current/act-2022-060), the date of service of the relevant land tax assessment or property tax assessment under section 14 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097). > > > (2) For the purposes of subsection (1) (b), a reassessment of land tax or property tax for a particular parcel of land is taken to be a relevant land tax assessment or property tax assessment, in relation only to that parcel, if it is based on a land value, allowance or apportionment factor that differs from the land value, allowance or apportionment factor on which the original land tax assessment or property tax assessment was based. > > **s 35:** Subst 1961 No 67, sec 2 (1) (i). Am 1979 No 205, Sch 2, Part 1; 1980 No 137, sec 3 (1); 1991 No 17, Sch 1. Subst 2000 No 106, Sch 1 \[31\]. Am 2023 No 18, Sch 11\[1\]–\[3\].