(1) A liable person may apply to the Secretary for a reassessment of the levy liability of the person.
(2) An application under subsection (1) must—
(a) be in writing; and
(b) state the grounds for the reassessment.
(3) An application under subsection (1) cannot be made—
(a) more than 5 years after the date of the original assessment of the levy liability; or
(b) on the ground that the land particulars in relation to the levy land that the Secretary used for the purposes of making an assessment were incorrect or misdescribed.