Western Australian Current Acts Western Australian Current Acts (1) Any person liable
to pay any rate or tax assessed in respect of land who is dissatisfied with a
valuation of such land made under Part III, may serve upon the Valuer-General
or any rating or taxing authority a written objection to the valuation —
(a) in
the case of land the subject of a general valuation, within 60 days after the
date on which the making of the valuation was notified in the Government
Gazette under section 21 or section 22; and
(b) in
any case where the valuation is the basis of the assessment by a rating or
taxing authority of any rate or tax, within 60 days after the issue of such an
assessment.
(1a) In subsection
(1), person liable to pay any rate or tax assessed in respect of land includes
the authorised representative of such a person.
(2) An objection to a
valuation of land shall —
(a)
describe the relevant land so as to identify it; and
(b)
identify the valuation objected to; and
(c) set
out fully and in detail the grounds of objection and the reasons in support of
those grounds of objection.
(3) An objection to a
valuation of land may be made on the ground that the valuation is not fair or
is unjust, inequitable or incorrect, whether by itself or in comparison with
other valuations in force under this Act.
(4) A person may not
make more than one objection to the one valuation during any period of 12
months.
(5) Where an objection
to a valuation is served on a rating or taxing authority, that authority shall
as soon as practicable refer the objection to the Valuer-General and advise
him of the date on which the objection was served on that authority.
(6) The Valuer-General
may, for reasonable cause shown by a person entitled to make an objection,
extend the time for service of the objection for such period as the
Valuer-General considers reasonable in the circumstances and whether or not
the time for service of the objection has already expired.
(7) The Valuer-General
shall, with all reasonable despatch, consider any objection and may either
disallow it or allow it, wholly or in part.
(8) The Valuer-General
shall promptly serve upon the person by whom the objection was made written
notice of his decision on the objection and a brief statement of his reasons
for that decision.
(9) Where the
Valuer-General decides to allow an objection, wholly or in part, he shall also
advise the person by whom the objection was made of any consequent amendment
of valuation; and where the Valuer-General decides to disallow an objection,
wholly or in part, he shall also advise that person of the time within which
and the manner in which a review of the valuation may be sought.
[Section 32 amended: No. 10 of 1984 s. 4; No. 73
of 1986 s. 12; No. 57 of 1997 s. 125(3); No. 10 of 1998 s. 71(2); No. 45 of
2002 s. 26(3); No. 55 of 2004 s. 1265.]