PART IIIVALUATION

Alteration in valuation list

F1Appeal from decision of Commissioner54

1

Any person, other than the Department, who is aggrieved by—

a

the decision of the Commissioner under Article 49A or on an appeal under Article 51; or

b

an alteration made by the Commissioner in a valuation list in consequence of such a decision,

may appeal to the appropriate Tribunal.

2

On an appeal under this Article the Tribunal may—

a

make any decision that the Commissioner might have made; and

b

if any alteration in a valuation list is necessary to give effect to the decision, direct that the list be altered accordingly.

3

On an appeal under this Article, any valuation shown in a valuation list with respect to a hereditament shall be deemed to be correct until the contrary is shown.

4

In this Order “the appropriate Tribunal” means—

a

in relation to such appeals as may be prescribed, the Valuation Tribunal;

b

in relation to any other appeals, the Lands Tribunal.