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Contents

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION

Part III IMPOSITION OF PROPERTY TAX

Part IV APPEALS

Part V COLLECTION AND RECOVERY OF TAX

Part VI NAMES AND NUMBERS OF BUILDINGS, ESTATES OR STREETS

Part VII OFFENCES AND PENALTIES

Part VIII MISCELLANEOUS PROVISIONS

Legislative History

Comparative Table

 
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On 20/06/2013, you requested for the version in force on 20/06/2013 incorporating all amendments published on or before 20/06/2013. The closest version currently available is that of 31/03/2005.
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Appeals to High Court
35.
—(1)  Any owner dissatisfied with the decision made by the Board may, within 21 days of the date of the decision, appeal to the High Court.
[25/63]
(2)  An appeal under subsection (1) shall be by way of rehearing.
[25/63]
(3)  The Chief Assessor or the Comptroller, as the case may be, may, within 21 days of the date of the decision of the Board, appeal to the High Court from the decision of the Board upon any question of law or of mixed law and fact.
[25/63; 24/73]
(4)  Until such appeal has been determined by the High Court, the tax in respect of the property concerned shall be payable and continue to be payable and recoverable in the manner provided in this Act.
[25/63]
(5)  Such appeal shall be brought in the manner provided by the Rules of Court.
(6)  The High Court, after hearing an appeal, may —
(a)
dismiss the appeal or direct that such amendments as it thinks proper shall be made to the Valuation List; and
(b)
confirm, vary or rescind any order made by the Board.
[24/73]