(1) Any public taxing or rating authority may within the prescribed time
object to any valuation, and shall at the same time give notice of such
objection to every owner or occupier who is liable for any rates or taxes
which may be payable to such authority in respect of the land.
(2) Objection
to any valuation may also be made by any State or Commonwealth Department
acting by any officer authorised in that behalf.
(3) In this section, 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.
