Finance (Local Property Tax) Act 2012
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Appeals against Revenue assessments. |
59.— (1) Subject to subsections (2) and (3), a person aggrieved by a Revenue assessment may appeal against the assessment to the Appeal Commissioners on giving, within 30 days after the date of the notice referred to in section 56 , notice in writing to the Revenue officer who gave the notice and Part 9 shall apply accordingly. | |
(2) A liable person may not appeal to the Appeal Commissioners until such time as the liable person has prepared and delivered the relevant return and paid the amount of local property tax contained in the self-assessment. | ||
(3) A Revenue officer shall refuse an application for an appeal unless the requirements of subsection (2) have been complied with within the time allowed by subsection (1) for giving notice of an appeal. | ||
(4) A Revenue officer may only amend a Revenue assessment after a liable person has prepared and delivered a return containing a self-assessment. | ||
(5) Where a liable person appeals against a Revenue assessment on the grounds referred to in section 58 (3) and if, on hearing the appeal, the Appeal Commissioners determine— | ||
(a) that the Revenue officer was precluded from making the assessment, this Act shall apply as if that assessment had not been made, | ||
or | ||
(b) that the Revenue officer was not so precluded, the assessment shall stand, except to the extent that the assessment is the subject of a valid appeal on any other grounds. |