(1) A relevant taxpayer aggrieved by an assessment of the value of a transmission easement for the Commissioner may lodge a written objection with the Commissioner on any one of the grounds set out in subsection (2).
(2) The grounds for an objection are—
(a) that the value assigned to the transmission easement is too high or too low;
(b) that the person named in the notice of assessment or valuation is not liable to be so named.
New s. 18 inserted by No.
52/1998
s. 309, amended by No. 88/2005 s. 117(Sch. 2
item 10.5), substituted by No. 22/2006 s. 15.