15.—(1) Where the assessor is of the opinion that a proposal is not well-founded and it is not withdrawn, he shall in accordance with paragraphs (2) to (6) refer the disagreement between him and the proposer as an appeal to the relevant local valuation panel.
(2) Subject to paragraphs (3) to (5), a referral under paragraph (1) shall be made within the period of six months beginning on the day on which the proposal was served on the assessor.
(3) Where the assessor has served a notice under regulation 8(1) in respect of a proposal, a referral under paragraph (1) shall, subject to paragraph (5), be made within the period of six months beginning on the date on which—
(a)the assessor withdrew that notice; or
(b)the proposer’s appeal against that notice was finally resolved in his favour.
(4) Where the assessor has served a notice under regulation 9(1) in respect of a proposal, a referral under paragraph (1) shall, subject to paragraph (5), be made within the period of six months beginning—
(a)where the assessor has been satisfied that he has been supplied with all the information specified in that notice, on the last date on which any of that information was supplied to him; or
(b)in any other case, on the date on which the proposer’s appeal against that notice was finally resolved in his favour.
(5) Where a proposal has been adopted by a person under regulation 11(3), a referral under paragraph (1) shall be made within the period of six months beginning on the date on which that person intimated to the assessor his wish to adopt the proposal.
(6) A referral under paragraph (1) shall take place by means of the assessor transmitting to the secretary of the panel a notice of appeal together with a statement of the following matters:—
(a)the proposed alteration of the list;
(b)the date of service of the proposal;
(c)the name and address of the proposer; and
(d)the grounds on which the proposal was made.