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 or Property Tax (First Home Buyer Choice) Act 2022, the date of service of the relevant land tax assessment or property tax assessment under section 14 of the Taxation Administration Act 1996.

(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].