18Time for lodging objection

18 Time for lodging objection An objection must be lodged— S. 18(a) amended by Nos 94/2009 s. 24, 50/2024 s. 84. (a) within 2 months after the notice of valuation is served; or S. 18(b) amended by No. 84/2006 s. 21(a) substituted by No. 69/2011 s. 59. (b) in the case of a person referred to in section 16(5)— (i) if a notice of assessment of the rate or tax was served on the person by a rating authority, within 2 months after the notice was served; or (ii) if a notice of assessment of the rate or tax was not served on the person by a rating authority and the person is the occupier of the land, within 4 months after the date of issue specified on the notice; or S. 18(c) inserted by No. 84/2006 s. 21(b), amended by Nos 52/2021 s. 100, 16/2024 s. 66. (c) in the case of a person referred to in section 16(6A) or (6AB)—within 2 months after receiving the notice of assessment of land tax, commercial and industrial property tax or windfall gains tax (as the case requires). New s. 19 inserted by No. 52/1998 s. 309, amended by Nos 94/2009 s. 25, 58/2012 s. 130, repealed by No. 67/2017 s. 71. New s. 20 inserted by No. 52/1998 s. 309, repealed by No. 88/2005 s. 117(Sch. 2 item 10.6), new s. 20 inserted by No. 22/2006 s. 6.