Valuation Act, 2001

Grounds of appeal under section 34 to be stated.

35.—An appeal made under section 34 shall, as appropriate—

(a) specify—

(i) the grounds on which the appellant considers that the value of the property, the subject of the appeal (in this section referred to as “the property concerned”), being the value as determined or confirmed by the Commissioner under section 33 , is incorrect, and

(ii) the value the appellant considers the Commissioner ought to have determined under section 33 as being the value of the property concerned,

(b) specify the grounds on which the appellant considers any detail in relation to the property concerned (other than the property's value) as stated in the valuation certificate concerned issued under section 33 (2) or in the notification concerned made under that section is incorrect,

(c) specify the grounds on which the appellant considers that the property concerned ought to have been included in, or, as the case may be, ought to have been excluded from, the relevant valuation list by the Commissioner under section 33 (2), and, in case the appellant considers the property concerned ought to have been so included, what he or she considers ought to be determined as the property's value.