10.—(1) An appeal under article 9 may be initiated by serving on the local authority a notice of appeal in writing.
(2) The notice of appeal must contain the following information—
(a)the grounds on which the appeal is made; and
(b)the date on which the aggrieved person served the notice required by article 9(2)(a).
(3) The notice of appeal must be served within 4 months of the date on which the person first served notice under article 9(2)(a) bringing the grievance to the attention of the local authority.
(4) On receipt of the notice of appeal, the local authority must transmit it to the secretary of a valuation appeal panel (constituted in accordance with section 29 of the Local Government etc. (Scotland) Act 1994) serving the area of that authority.
(5) Part 4 of the Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993(1) applies to appeals under this Order as it applies to appeals under section 81(1) of the 1992 Act(2).
S.I. 1993/355, as amended by S.I. 1996/580 and S.S.I. 2012/303.
Section 81(1) was amended by the Local Government etc. (Scotland) Act 1994 (c.39), Schedule 13, paragraph 176(5).