s 157
In forceHow to appeal
Chapter 4Valuation appeals
Part 2Starting appeal
157 How to appeal
(1)
An appeal is started by filing a notice of appeal (a valuation appeal notice).
(2)
Subject to section 158, an appeal can not be started after 60 days after the day of issue stated in the objection decision notice (the appeal period).
(3)
A valuation appeal notice must state—
(a)
the grounds of appeal; and
(b)
the amount the appellant seeks for the valuation; and
(c)
if the appellant claims a site improvement deduction or a higher site improvement deduction—the site improvement deduction claimed.
(4)
A valuation appeal notice may relate to the objection decision for only 1 objection.
(5)
The requirements under this section are the valuation appeal requirements.
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