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.