Deciding deduction application
42 Deciding deduction application
The valuer-general must consider a deduction application and decide whether to—
refuse to grant the applicant a site improvement deduction; or
grant the applicant a site improvement deduction for all or part of the site improvements the subject of the deduction application.
However, the valuer-general can not do the following—
if the applicant’s right to make or continue with the application ceases under section 40(2)—decide or continue to decide the application;
if the applicant’s right to make or continue with the deduction application ceases for a part of land—decide or continue to decide the application for that part.
The valuer-general must give the applicant notice of the decision as soon as practicable after making it.
Note—
Under chapter 3, the owner’s right to object to the next valuation includes a right to object to a decision under this section, but not for a decision in relation to any subsequent valuations—see section 113 (Required content of objections).
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