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VALUATION OF LAND ACT 1960 - SECT 17A Objections relating to valuation of transmission easements under section 5B

VALUATION OF LAND ACT 1960 - SECT 17A

Objections relating to valuation of transmission easements under section 5B

    (1)     A relevant taxpayer aggrieved by an assessment of the value of a transmission easement for the Commissioner may lodge a written objection with the Commissioner on any one of the grounds set out in subsection (2).

    (2)     The grounds for an objection are—

        (a)     that the value assigned to the transmission easement is too high or too low;

        (b)     that the person named in the notice of assessment or valuation is not liable to be so named.

New s. 18 inserted by No. 52/1998

s. 309, amended by No. 88/2005 s. 117(Sch. 2 item 10.5), substituted by No. 22/2006 s. 15.