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12.—(1) An appeal under article 11 above shall be initiated by serving a written notice of appeal on the local authority.
(2) The notice served under paragraph (1) above shall contain the following information:–
(a)the grounds on which the appeal is made; and
(b)the date on which the aggrieved person’s notice under article 11(2)(a) above was served on the local authority.
(3) Where a person is aggrieved as mentioned in article 11(1) above, any notice of appeal under paragraph (1) above shall require to be served within 4 months of the date of service by him of the first notice under article 11(2)(a) above bringing the grievance in question to the attention of the local authority.
(4) On receipt of a notice under paragraph (1) above, the local authority shall transmit it to the secretary of the valuation appeal panel for the area of that authority.
(5) Part IV of the Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993(1) shall apply to appeals under this Order as it applies to appeals under section 81(1) of the 1992 Act.
S.I. 1993/355, as amended by S.I. 1996/580.
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