(1) On furnishing a valuation list to the council of a local government area,
the Valuer-General must cause notice of each valuation contained in the list
to be given to--
(a) the owner of the freehold estate in the land, and
(b)
any lessee or occupier of the land who, under any Act, is liable to pay any
rate or tax to a rating or taxing authority in respect of the land, and
(c)
any lessee of the land under a written lease for a term exceeding 3 years who,
under the lease, is liable to pay the whole or any part of any rate or tax to
a rating or taxing authority in respect of the land, and
(d) any mortgagee in
possession of the land.
(3A) A person to whom the Valuer-General has given
written notice under subsection (1) may lodge with the Valuer-General written
objection to any such valuation.
(3B) A person who objects to a valuation
must notify each other person to whom notice of the valuation is required to
be given under subsection (1)--
(a) of the fact that he or she has made such
an objection, and
(b) of the reasons for which he or she has made the
objection.
(3C) In subsections (3A) and (3B), a reference to a valuation
includes a reference to an allowance or apportionment factor and to the
Valuer-General's refusal to determine an allowance or apportionment factor.
(4) Where the Crown is liable to pay rates in respect of any land, the notice
of valuation in respect of such land shall be sent to such person as the
Treasurer may notify to the Valuer-General, or to such person as may be
prescribed, and such person may object to such valuation.