35AARestrictions on objections to land tax valuations and property tax valuations

#### 35AA Restrictions on objections to land tax valuations and property tax valuations 35AA Restrictions on objections to land tax valuations and property tax valuations > > (1) 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), a person is not entitled to object to any valuation used as the basis of a land tax assessment or property tax assessment if the valuation has previously been the subject of an objection, except with the permission of the Valuer-General. > > > (2) The Valuer-General is to permit the objection only if satisfied that there are special reasons for allowing the objection to be made. > > > (3) The fact that the person seeking to make the objection was not an owner, occupier or lessee of the land at the time that the earlier objection was made does not of itself constitute a special reason for allowing the person to make an objection. > > > (4) This section applies whether or not the person seeking to make the objection lodges the objection within 60 days after service of the relevant land tax assessment or property tax assessment. > > > (5) If the Valuer-General refuses permission to make an objection under this section, the Valuer-General must give the person seeking to make the objection notice of the Valuer-General’s decision. > > > (6) A refusal to grant permission to make the objection does not give rise to a right of appeal under section 37. > > **s 35AA:** Ins 2006 No 87, Sch 3.3 \[1\]. Am 2023 No 18, Sch 11\[4\]–\[6\].