Land Valuation Act 2010

This section applies if—

an objection decision notice for an objection is issued to the person who was then the owner of the land (the former owner); and

someone else (the new owner) later becomes the owner of the land; and

the new owner has given an ownership change notice for the change of ownership of the land.

The new owner—

is taken to have received the objection decision notice when it was issued to the former owner; and

does not have the right to be issued with a fresh objection decision notice for the objection.

If the former owner has not already appealed against the objection (an existing appeal), the new owner may, subject to section 157, appeal against the decision.

If there is an existing appeal—

the process under this part for appeals (the appeals process) applies to the new owner; and

the new owner becomes the appellant and may carry on the appeal in the new owner’s name; and

any period under this part applies to the new owner as if the new owner had been the owner of the land since the first day of that period.