Valuation Act, 2001
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PART 7 Appeals | ||
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Appeals to the Commissioner. |
30.—(1) Each of the following, namely— | |
(a) an occupier of property, in respect of that property, | ||
(b) an occupier of relevant property, in respect of any other property situate in the same rating authority area as that relevant property is situate, | ||
(c) a rating authority, in respect of any property situate in its area, and | ||
(d) a person, in respect of any property in relation to which he or she is an interest holder, | ||
may, within 40 days from the relevant date, appeal in writing to the Commissioner against— | ||
(i) the determination under section 19 or 28 of the value of the property, | ||
(ii) any other detail stated in the relevant valuation list in relation to the property, | ||
(iii) any decision by the valuation manager, revision officer or other officer of the Commissioner concerned to include or not to include the property in the relevant valuation list or to exclude the property from that list, | ||
(iv) in the case of a decision by the revision officer concerned to so exclude the property, any detail stated in the notice concerned issued under section 28 (7), | ||
(v) any decision by the revision officer concerned that the circumstances referred to in section 28 (4) do not exist for the exercise of the powers under that section in relation to the property. | ||
(2) In this section “relevant date” means, as appropriate— | ||
(a) the date of the relevant valuation list being caused to be published under section 23 , | ||
(b) the date of issue under section 28 (6) of a valuation certificate in relation to the property, | ||
(c) the date of issue under section 28 (7) of a notice in relation to the property, or | ||
(d) the date of the making of the decision referred to in subsection (1)(v). |