Valuation Act, 2001

Consideration of appeals by Tribunal.

37.—(1) The Tribunal shall consider an appeal made to it under section 34 and may, as it thinks appropriate—

(a) disallow the appeal and, accordingly, confirm the decision of the Commissioner, or

(b) allow the appeal, and, accordingly, do whichever of the following is appropriate—

(i) amend the value of, or any other detail in relation to, the property, the subject of the appeal, as stated in the valuation certificate issued under paragraph (b)(i) or (b)(ii) of section 33 (2),

(ii) decide that the property, the subject of the appeal, ought to be included in, or, as the case may be, ought to be excluded from, the relevant valuation list and, in the case of a decision that the property ought to be so included, determine the value of the property,

(iii) amend any detail in relation to the property, the subject of the appeal, stated in the notification made under section 33 (2)(b)(iii).

(2) The Tribunal shall make a decision on an appeal made to it under section 34 within 6 months from the date of its having received the appeal.