VALUATION OF LAND ACT 1916 - SECT 35AA
Restrictions on objections to land tax valuations
VALUATION OF LAND ACT 1916 - SECT 35AA
Restrictions on objections to land tax valuations
35AA Restrictions on objections to land tax valuations
(1) In the case of a valuation for the purposes of the
Land Tax Management Act 1956, a person is not entitled to object to any
valuation used as the basis of a land tax assessment if the valuation has
previously been the subject of an objection, except with the permission of the
Valuer-General.
(2) The Valuer-General is to permit the objection only if
satisfied that there are special reasons for allowing the objection to be
made.
(3) The fact that the person seeking to make the objection was not an
owner, occupier or lessee of the land at the time that the earlier objection
was made does not of itself constitute a special reason for allowing the
person to make an objection.
(4) This section applies whether or not the
person seeking to make the objection lodges the objection within 60 days after
service of the relevant land tax assessment.
(5) If the Valuer-General
refuses permission to make an objection under this section, the Valuer-General
must give the person seeking to make the objection notice of the
Valuer-General's decision.
(6) A refusal to grant permission to make the
objection does not give rise to a right of appeal under section 37.