16Who may object?

16 Who may object?

S. 16(1) amended by No. 71/2004 s. 42(1), substituted by No. 94/2009 s. 23(1), amended by No. 50/2024 s. 83(1)(a).

(1) A person aggrieved by a valuation of any land made or caused to be made by the valuer-general may lodge a written objection to that valuation, on any one or more of the grounds set out in section 17, with the authority that served the notice of valuation.

(2) An objection must—

S. 16(2)(a) substituted by No. 22/2006 s. 14(b).

(a) contain the prescribed information (if any); and

(b) give particulars of the bases of valuation to which objection is made; and

(c) state the grounds on which the objection is based.

S. 16(3) substituted by No. 94/2009 s. 23(2).

(3) An objection must not be disallowed merely because of a failure to comply with subsection (2).

S. 16(3A) inserted by No. 22/2006 s. 5.

(3A) In addition to the requirements of subsection (2), if—

S. 16(3A)(a) amended by No. 50/2024 s. 94.

(a) a ground for the objection is that the value assigned is incorrect; and

(b) the value assigned is not less than the prescribed amount—

the objection must state the amount that the objector contends is the correct value.

S. 16(3B) inserted by No. 22/2006 s. 5.

(3B) An amount stated in an objection in accordance with subsection (3A) is not binding on the objector.

S. 16(4) substituted by No. 71/2004 s. 42(2), amended by Nos 94/2009 s. 23(3), 50/2024 s. 83(1)(b).

(4) A person who is served with a notice of valuation is deemed to be a person aggrieved by the valuation whether or not the valuation is used for the purposes of a rate or tax levied by the authority that served the notice, if the person is aggrieved by the valuation on any one or more of the grounds set out in section 17.

S. 16(5) amended by No. 71/2004 s. 42(3).

(5) A person is deemed to be a person aggrieved by a valuation of land if—

(a) the person is liable for or required to pay any rate or tax in respect of land; and

S. 16(5)(b) substituted by No. 94/2009 s. 23(4), amended by No. 50/2024 s. 83(1)(c).

(b) the person has not been served with a notice of valuation; and

S. 16(5)(c) inserted by No. 50/2024 s. 83(1)(d).

(c) the person is aggrieved by the valuation on any one or more of the grounds set out in section 17.

S. 16(6) amended by Nos 94/2009 s. 23(5), 69/2011 s. 58(1), substituted by No. 50/2024 s. 83(2).

(6) Despite subsection (1), a person referred to in subsection (5) must lodge the objection with the rating authority that issued the assessment of the rate or tax.