(1) Despite
section 69(2) and without prejudice to the rights of objection and review
conferred on the strata company, if the Valuer-General values the unimproved
value of a parcel under the Valuation of Land Act 1978 for rating and taxing
purposes, each owner of a lot within the parcel is entitled to object to and
seek a review of the valuation of the parcel in accordance with Part IV of the
Valuation of Land Act 1978 as if that owner were a person liable to pay a rate
or tax assessed in respect of the parcel.
(2) On receiving an
objection to the valuation of a parcel made by the owner of a lot within the
parcel under subsection (1), the Valuer-General —
(a) must
inform the strata company of the objection and the grounds on which it has
been made; and
(b) may
consolidate the objection with any other objection made in respect of the same
valuation of that parcel and may deal with the objections together.
[Section 72, formerly section 64, amended: No. 55
of 2004 s. 1124; amended, renumbered as section 72 and relocated: No. 30 of
2018 s. 66 and 84.]