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. S. 16(6A) inserted by No. 84/2006 s. 20(1), amended by Nos 94/2009 s. 23(6), 52/2021 s. 99(1), 16/2024 s. 65, 50/2024 s. 83(3)(a). (6A) A person who has been served with a notice of valuation and who is subsequently assessed for land tax , commercial and industrial property tax or windfall gains tax based on that valuation is deemed to be a person aggrieved by the valuation when the person receives the notice of assessment, if the person is aggrieved by the base or bases of valuation that were used to assess the relevant tax on any one or more of the grounds set out in section 17. S. 16(6AB) inserted by No. 52/2021 s. 99(2), amended by No. 50/2024 s. 83(3)(c). (6AB) A person who is assessed for windfall gains tax is deemed, when the person receives the notice of assessment of that tax, to be a person aggrieved by— (a) the capital improved value of the land as assessed in the supplementary valuation made under Part IIB; and S. 16(6AB)(b) amended by No. 50/2024 s. 83(3)(b). (b) any other capital improved value used to assess the tax that was in a valuation made under this Act— if the person is aggrieved by the valuation on any one or more of the grounds set out in section 17. S. 16(6AC) inserted by No. 18/2023 s. 109, substituted by No. 50/2024 s. 83(4). (6AC) A person referred to in subsection (6AB) who lodges a written objection to a valuation referred to in that subsection is taken to have objected in relation to the capital improved value in each of the valuations referred to in that subsection even if the objection only addresses one of those valuations. S. 16(6B) inserted by No. 84/2006 s. 20(1), amended by Nos 94/2009 s. 23(7), 69/2011 s. 58(2), 52/2021 s. 99(3), 50/2024 s. 83(5)(a). (6B) Despite subsection (1), a person referred to in subsection (6A) or (6AB) must lodge the objection with the Commissioner, who, if it is lodged within time, must forward the objection to the valuer-general. S. 16(6C) inserted by No. 84/2006 s. 20(1), amended by Nos 94/2009 s. 23(7), 50/2024 s. 83(5)(b). (6C) For the purposes of any time period in this Part other than section 18, an objection referred to in subsection (6B) is taken to have been lodged at the time at which the valuer-general receives the objection from the Commissioner. S. 16(7) inserted by No. 3/2004 s. 20. (7) This section does not apply in respect of a valuation of a transmission easement made under section 5B. S. 16(8) inserted by No. 84/2006 s. 20(2). (8) This section does not apply in respect of a valuation made by the Commissioner or made for the Commissioner by the valuer‑general or a valuer nominated by the valuer-general. Section 96(1)(ca) of the **Taxation Administration Act 1997** provides for objections to valuations made for the Commissioner by the valuer-general or a valuer nominated by the valuer-general. S. 16(9) inserted by No. 58/2012 s. 128. (9) This section applies in respect of a general or supplementary valuation made under Part IIA. New s. 17 inserted by No. 52/1998