Valuation Act, 2001

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Consideration of appeals by Commissioner.

33.—(1) In this section “the appeal” means an appeal made to the Commissioner under section 30 .

(2) The Commissioner shall consider the appeal and may, as he or she thinks appropriate—

(a) disallow the appeal, or

(b) allow the appeal and, accordingly, do whichever of the following is appropriate—

(i) amend the value of, or any other detail in relation to, the property, the subject of the appeal, as stated in the relevant valuation list and, accordingly, issue a new valuation certificate in relation to the property to—

(I) the occupier of the property,

(II) the rating authority in whose area the property is situate, and

(III) if the said occupier or authority is not the appellant, or is not the only appellant, to the appellant or each other appellant, as the case may be,

(ii) decide that the property, the subject of the appeal, ought to be included in, or, as the case may be, ought to be excluded from, the relevant valuation list and—

(I) in the case of a decision that the property ought to be so included—

(A) determine the value of the property, and

(B) issue a valuation certificate in relation to the property to each of the persons referred to in subparagraph (i),

(II) in the case of a decision that the property ought to be so excluded, notify each of the persons referred to in subparagraph (i) of that decision,

(iii) amend any detail in relation to the property, the subject of the appeal, stated in the relevant notice under section 28 (7) and, accordingly, notify each of the persons referred to in subparagraph (i) of that amendment.

(3) For the avoidance of doubt, the cases in which the powers under subsection (2)(b) are exercisable include the case where the Commissioner allows an appeal against a decision of a revision officer referred to in section 30 (1)(v).

(4) As soon as may be, but not earlier than 7 days, after the Commissioner has issued a valuation certificate under subsection (2) or made a notification under that subsection, he or she shall amend the relevant valuation list in a manner consonant with his or her decision to issue that certificate or make that notification.

(5) The Commissioner may employ such procedures as he or she considers appropriate for the purposes of the consideration of the appeal.

(6) The Commissioner shall make a decision on the appeal within 6 months from the date of his or her having received the appeal.