Late filing
158 Late filing
This section applies if a valuation appeal notice is filed after the appeal period has ended.
The Land Court can hear the appeal only if—
the valuation appeal notice was filed 1 year or less after the objection decision notice was issued; and
the appellant satisfies the court there was a reasonable excuse for not filing the notice within the appeal period.Example of reasonable excuse—
The notice of the valuer-general’s decision or the valuation appeal notice was lost or delayed in the ordinary course of post.
The Land Court registrar must—
give the appellant a notice stating the effect of subsection (2); and
give the valuer-general a copy.
If the Land Court registrar receives any written response to the registrar’s notice from the appellant, the registrar must give the valuer-general a copy.
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