Valuation (Amendment) Act 2015

Amendment of section 35 of Principal Act

19. Section 35 of the Principal Act is amended—

(a) in paragraph (a), by substituting for subparagraphs (i) and (ii) the following:

“(i) the grounds on which the appellant considers that the value of the property, the subject matter of the appeal (in this section referred to as ‘the property concerned’), being the value as determined by the valuation manager or revision manager, is not a determination of its value that accords with that required to be achieved by section 19(5) or, in the case of an appeal from a valuation made under section 28, with that required to be achieved by section 49, and

(ii) in accordance with the matters set out in section 19(5) or 49, as appropriate, what the appellant considers ought to have been determined as the property’s value,”,

(b) in paragraph (b), by deleting “issued under section 33(2) or in the notification concerned made under that section”, and

(c) in paragraph (c), by deleting “by the Commissioner under section 33(2)”.