Meaning of croft and crofter
3CF1Appeal against assessment under section 3B
1
The owner or the applicant may appeal to the Lands Tribunal for Scotland against an assessment carried out under section 3B.
2
An appeal under this section—
a
shall state the grounds on which it is made; and
b
shall not be lodged more than 21 days after the date of the notice under section 3B(6) of this Act.
3
In an appeal under this section, the tribunal may reassess any value (and any factor affecting any value).
4
The valuer may be a witness in the appeal proceedings.
5
And in those proceedings, in addition to the owner and the applicant, any creditor in a standard security over the land or any part of it is entitled to be heard.
6
The tribunal is to give reasons for its decision on an appeal under this section and is to issue a written statement of those reasons.
7
The decision of the tribunal in an appeal under this section is final.