PART 7

Appeals

30. —(1) Each of the following, namely—

(a) an occupier of property, in respect of that property,

(b) an occupier of relevant property, in respect of any other property situate in the same rating authority area as that relevant property is situate,

(c) a rating authority, in respect of any property situate in its area, and

(d) a person, in respect of any property in relation to which he or she is an interest holder,

may, within 40 days from the relevant date, appeal in writing to the Commissioner against—

(i) the determination under section 19 or 28 of the value of the property,

(ii) any other detail stated in the relevant valuation list in relation to the property,

(iii) any decision by the valuation manager, revision officer or other officer of the Commissioner concerned to include or not to include the property in the relevant valuation list or to exclude the property from that list,

(iv) in the case of a decision by the revision officer concerned to so exclude the property, any detail stated in the notice concerned issued under section 28 (7),

(v) any decision by the revision officer concerned that the circumstances referred to in section 28 (4) do not exist for the exercise of the powers under that section in relation to the property.

(2) In this section “relevant date” means, as appropriate—

(a) the date of the relevant valuation list being caused to be published under section 23 ,

(b) the date of issue under section 28 (6) of a valuation certificate in relation to the property,

(c) the date of issue under section 28 (7) of a notice in relation to the property, or

(d) the date of the making of the decision referred to in subsection (1)(v).

31. —An appeal made under section 30 shall, as appropriate—

(a) specify—

(i) the grounds on which the appellant considers that the value of the property, the subject of the appeal (in this section referred to as “the property concerned”), being the value as determined under section 19 or 28, is incorrect, and

(ii) by reference to values stated in the valuation list in which the property concerned appears of other comparable properties, what the appellant considers ought to have been determined as the property's value,

(b) specify the grounds on which the appellant considers any detail in relation to the property concerned (other than the property's value) as stated in the valuation certificate or notice concerned is incorrect,

(c) specify the grounds on which the appellant considers that the property concerned ought or ought not to have been included in, or, as the case may be, to have been excluded from, the relevant valuation list and, in case the appellant considers the property concerned ought to have been so included, what he or she considers ought to be determined as the property's value.

32. —(1) If an appeal is made under section 30 by a person who is not the occupier of the property to which the appeal relates, the Commissioner shall serve on the occupier a copy of the appeal together with the notice referred to in subsection (2).

(2) The notice mentioned in subsection (1) is a notice stating that the occupier concerned may, within 28 days from the date of the service of the notice on him or her, make observations or submissions in writing to the Commissioner in relation to the appeal (and such an occupier may, within that period, make such observations or submissions accordingly).

(3) The Commissioner shall, in determining the appeal concerned under section 33 , consider any observations or submissions made to him or her under and in accordance with subsection (2).

33. —(1) In this section “the appeal” means an appeal made to the Commissioner under section 30 .

(2) The Commissioner shall consider the appeal and may, as he or she thinks appropriate—

(a) disallow the appeal, or

(b) allow the appeal and, accordingly, do whichever of the following is appropriate—

(i) amend the value of, or any other detail in relation to, the property, the subject of the appeal, as stated in the relevant valuation list and, accordingly, issue a new valuation certificate in relation to the property to—

(I) the occupier of the property,

(II) the rating authority in whose area the property is situate, and

(III) if the said occupier or authority is not the appellant, or is not the only appellant, to the appellant or each other appellant, as the case may be,

(ii) decide that the property, the subject of the appeal, ought to be included in, or, as the case may be, ought to be excluded from, the relevant valuation list and—

(I) in the case of a decision that the property ought to be so included—

(A) determine the value of the property, and

(B) issue a valuation certificate in relation to the property to each of the persons referred to in subparagraph (i),

(II) in the case of a decision that the property ought to be so excluded, notify each of the persons referred to in subparagraph (i) of that decision,

(iii) amend any detail in relation to the property, the subject of the appeal, stated in the relevant notice under section 28 (7) and, accordingly, notify each of the persons referred to in subparagraph (i) of that amendment.

(3) For the avoidance of doubt, the cases in which the powers under subsection (2)(b) are exercisable include the case where the Commissioner allows an appeal against a decision of a revision officer referred to in section 30 (1)(v).

(4) As soon as may be, but not earlier than 7 days, after the Commissioner has issued a valuation certificate under subsection (2) or made a notification under that subsection, he or she shall amend the relevant valuation list in a manner consonant with his or her decision to issue that certificate or make that notification.

(5) The Commissioner may employ such procedures as he or she considers appropriate for the purposes of the consideration of the appeal.

(6) The Commissioner shall make a decision on the appeal within 6 months from the date of his or her having received the appeal.

34. —(1) A person referred to in subsection (1) of section 30 (whether or not he or she was the appellant or an appellant in the appeal concerned) may appeal in writing to the Tribunal against a decision of the Commissioner to allow or disallow an appeal under that section in relation to a property (whether or not the property falls within the same paragraph of that subsection (1) as the person falls within).

(2) Such an appeal shall be made within 28 days from the date on which the Commissioner issued the valuation certificate concerned or made the notification concerned under section 33 (2).

35. —An appeal made under section 34 shall, as appropriate—

(a) specify—

(i) the grounds on which the appellant considers that the value of the property, the subject of the appeal (in this section referred to as “the property concerned”), being the value as determined or confirmed by the Commissioner under section 33 , is incorrect, and

(ii) the value the appellant considers the Commissioner ought to have determined under section 33 as being the value of the property concerned,

(b) specify the grounds on which the appellant considers any detail in relation to the property concerned (other than the property's value) as stated in the valuation certificate concerned issued under section 33 (2) or in the notification concerned made under that section is incorrect,

(c) specify the grounds on which the appellant considers that the property concerned ought to have been included in, or, as the case may be, ought to have been excluded from, the relevant valuation list by the Commissioner under section 33 (2), and, in case the appellant considers the property concerned ought to have been so included, what he or she considers ought to be determined as the property's value.

36. —(1) As soon as may be after the receipt by it of an appeal made to it under section 34 , the Tribunal shall serve a copy of the appeal on each of the following persons (unless the person is the appellant or an appellant in the matter) namely, the occupier of the property, the subject of the appeal, the rating authority in whose area that property is situated and the Commissioner.

(2) All other documentation and information in writing submitted in connection with the appeal shall be served by the Tribunal on each of the following persons (other than in a case where the person has submitted the particular documentation or information), namely—

(a) the Commissioner (who shall be the respondent in, and be entitled to be heard, and adduce evidence at, the hearing of the appeal), and

(b) the occupier of the property, the subject of the appeal, and any other person who appears to the Tribunal will be directly affected by its decision on the appeal (and the said occupier and each such person shall be entitled to be heard, and adduce evidence at, the hearing of the appeal).

37. —(1) The Tribunal shall consider an appeal made to it under section 34 and may, as it thinks appropriate—

(a) disallow the appeal and, accordingly, confirm the decision of the Commissioner, or

(b) allow the appeal, and, accordingly, do whichever of the following is appropriate—

(i) amend the value of, or any other detail in relation to, the property, the subject of the appeal, as stated in the valuation certificate issued under paragraph (b)(i) or (b)(ii) of section 33 (2),

(ii) decide that the property, the subject of the appeal, ought to be included in, or, as the case may be, ought to be excluded from, the relevant valuation list and, in the case of a decision that the property ought to be so included, determine the value of the property,

(iii) amend any detail in relation to the property, the subject of the appeal, stated in the notification made under section 33 (2)(b)(iii).

(2) The Tribunal shall make a decision on an appeal made to it under section 34 within 6 months from the date of its having received the appeal.

38. —The Commissioner shall, unless the result of the decision of the Tribunal under section 37 or, as the case may be, of the High Court or Supreme Court under section 39 makes it unnecessary to do so—

(a) amend the relevant valuation list in a manner consonant with the decision of the Tribunal, the High Court or the Supreme Court under section 37 or 39, as the case may be, and

(b) (i) issue a new valuation certificate in relation to the property, the subject of the appeal concerned, or, in case the decision is that such property ought to be included in the relevant valuation list, a valuation certificate in relation to that property, to the occupier of that property and the rating authority in whose area that property is situated, or

(ii) in case the decision is that the property, the subject of the appeal concerned, ought to be excluded from the relevant valuation list, notify the occupier of that property and the rating authority in whose area that property is situated of the amendment, under paragraph (a), of that list in consequence of that decision.

39. —(1) After the determination of an appeal under section 37 by the Tribunal, any party to the appeal, if dissatisfied with the determination as being erroneous in point of law, may declare in writing to the Tribunal his or her dissatisfaction and such a declaration shall be made within 21 days from the date of the Tribunal's having made its determination.

(2) The party, having declared his or her dissatisfaction, may, within 28 days from the date of the said determination, by notice in writing addressed to the chairperson of the Tribunal, require the Tribunal to state and sign a case for the opinion of the High Court thereon within 3 months from the date of receipt of such notice.

(3) The case shall set forth the facts and the determination of the Tribunal and the party requiring it shall transmit the case, when stated and signed by the chairperson of the Tribunal, to the High Court within 7 days from the date of receiving it.

(4) At or before the time when he or she transmits the case to the High Court, the party requiring it shall serve notice in writing of the fact that the case has been stated on his or her application, together with a copy of the case, on each other party to the appeal referred to in subsection (1).

(5) The High Court shall hear and determine any question or questions of law arising on the case, and shall reverse, affirm or amend the determination in respect of which the case has been stated, or shall remit the matter to the Tribunal with the opinion of the Court thereon, or may make such other order in relation to the matter as the Court thinks fit.

(6) The High Court may cause the case to be sent back for amendment, and thereupon the case shall be amended accordingly, and judgement shall be delivered after it has been amended.

(7) An appeal shall lie to the Supreme Court from the decision of the High Court under this section.

40. —(1) If the Commissioner amends under section 38 a valuation list in relation to a particular property, he or she may also amend, in a manner consonant with the relevant decision, that or any other valuation list in relation to each other property appearing on that list that he or she considers is similarly circumstanced to the said property.

(2) In subsection (1) “the relevant decision” means the decision of the Tribunal, the High Court or the Supreme Court, as the case may be, that gave rise to the first-mentioned amendment in that subsection.

(3) Unless the amendment under subsection (1) in relation to the similarly circumstanced property referred to in that subsection takes the form of the exclusion of that property from the relevant valuation list, the Commissioner shall, as soon as may be after he or she makes that amendment, issue a new valuation certificate or, as appropriate, a valuation certificate in relation to that property to—

(a) the occupier of the property,

(b) the rating authority in whose area the property is situated, and

(c) any person who the Commissioner considers is an interest holder in relation to the property.

(4) If the amendment under subsection (1) in relation to the similarly circumstanced property referred to in that subsection takes the form of the exclusion of that property from the relevant valuation list, the Commissioner shall, as soon as may be after he or she makes that amendment, issue a notice to each of the persons referred to in subsection (3) specifying the nature of that amendment.

(5) The occupier of property in respect of which the Commissioner makes an amendment of a valuation list under subsection (1) may, within 28 days from the date of the issuing of the valuation certificate or notice concerned under subsection (3) or (4) to him or her, appeal, in writing, to the Tribunal against that amendment and sections 35 to 39 shall, with any necessary modifications, apply in respect of that appeal.