21Determination of objection

21 Determination of objection (1) An objection must be determined in accordance with section 20 and this section. S. 21(2) substituted by No. 94/2009 s. 27(1), amended by No. 69/2011 s. 60, substituted by No. 50/2024 s. 86(1). (2) A rating authority must refer a valid objection lodged with the rating authority to the valuer-general. S. 21(2A) inserted by No. 94/2009 s. 27(1), substituted by No. 50/2024 s. 86(1). (2A) The valuer-general must refer a valid objection referred to the valuer-general under subsection (2), or forwarded to the valuer‑general under section 16(6B), to— (a) the valuer who made the valuation; or (b) another valuer appointed by the valuer‑general. S. 21(2AB) inserted by No. 50/2024 s. 86(1). (2AB) For subsections (2) and (2A), an objection is valid if it— (a) is lodged within the time required by section 18; and (b) meets the requirements of sections 16 and 17, or 17A, as the case requires. S. 21(2B) inserted by No. 94/2009 s. 27(1), substituted by No. 50/2024 s. 86(1). (2B) The valuer to whom the objection is referred must provide the objector with a reasonable opportunity to discuss the objection with the valuer. (3) Within 4 months after receiving the objection, the valuer must— (a) if he or she considers that no adjustment in the valuation is justified—give the objector written notice of that decision; or (b) if he or she considers that an adjustment in the valuation is justified— (i) recommend accordingly to the valuer-general; and S. 21(3)(b)(ii) amended by Nos 94/2009 s. 27(2), 50/2024 s. 86(2). (ii) give the objector a copy of the recommendation. (4) The valuer-general, after consultation if practical with the valuer, must determine the objection as follows— (a) the valuer-general may disallow the recommended adjustment in whole or part if, in his or her opinion, the adjusted valuation is not correct; or (b) in any other case, the valuer-general must confirm the recommended adjustment. S. 21(5) amended by Nos 94/2009 s. 27(3), 67/2017 s. 72. (5) Within 2 months after receiving the recommendation, the valuer-general must give written notice of his or her decision to the objector, the valuer and any rating authority that uses or proposes to use the valuation. S. 21(5A) inserted by No. 50/2024 s. 86(3). (5A) Subsection (5) does not require the valuer‑general to give written notice of a decision to the Commissioner if the valuer‑general has notified the Commissioner of the decision under section 21A(2). S. 21(6) amended by No. 18/2023 s. 110(1). (6) Subject to subsection (6A) or to any review or appeal under Division 4, the decision of the valuer-general must be given effect to by the rating authority and every other rating authority using that valuation. S. 21(6A) inserted by No. 18/2023 s. 110(2), amended by No. 50/2024 s. 86(4). (6A) A rating authority other than the Commissioner is not required to give effect to a decision of the valuer-general made in relation to a valuation referred to in section 16(6AB). S. 21(7) amended by No. 94/2009 s. 27(4). (7) If section 20 applies, subsection (2B) does not require the valuer to provide a reasonable opportunity for the objector to discuss the matter with him or her unless the objector lodges a submission under section 20(3). S. 21(8) inserted by No. 17/2019 s. 58. (8) Despite section 14(2) of the **Interpretation of Legislation Act 1984**, on an objection to the site value of any land contained in a general valuation or supplementary valuation as at 1 January 2018 or any later date, including an objection on foot at the commencement of this subsection, no account is to be taken of section 2(8) or (9) (as in force at the date of the valuation)— (a) by the valuer to whom the objection is referred in determining whether an adjustment in the site value is justified; or (b) by the valuer-general in determining whether a recommended adjustment in the site value is correct. S. 21A inserted by No. 84/2006 s. 22.