VALUATION OF LAND ACT 1916 - SECT 35 Time for lodging objection

VALUATION OF LAND ACT 1916 - SECT 35

35 Time for lodging objection

(1) Except as provided by section 35A, an objection must be lodged with the Valuer-General, in accordance with the regulations, not later than 60 days after--

(a) the date of service of the notice of valuation under section 29, or

(b) in the case of a valuation for the purposes of the Land Tax Management Act 1956 , the date of service of the relevant land tax assessment under section 14 of the Taxation Administration Act 1996 .

(2) For the purposes of subsection (1) (b), a reassessment of land tax for a particular parcel of land is taken to be a relevant land tax assessment, in relation only to that parcel, if it is based on a land value, allowance or apportionment factor that differs from the land value, allowance or apportionment factor on which the original land tax assessment was based.