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Appeals in relation to value of real property.
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23.—(1) If a person is aggrieved by a decision of the Commissioners as to the market value of any real property, he may appeal against the decision in the manner prescribed by section 33 of the Finance (1909-10) Act, 1910, and the provisions as to appeals under that section shall apply accordingly with any necessary modifications.
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(2) A determination by virtue of the said section 33, on an appeal under this section, of the market value of any real property, or a share in any such property, on a valuation date, shall be binding on all accountable persons for the purposes of tax in respect of the value of that property or share comprised in the taxable wealth of the relevant assessable person on that date.
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