Singapore legislation
Section 20A
Section 20A
Objection to Valuation List
(1)
Any owner aggrieved by the inclusion of any property in the Valuation List or by the annual value ascribed thereto in the Valuation List in any year may, at any time in that year, make an objection to the Chief Assessor by written notice in such form as the Chief Assessor may determine, stating precisely the grounds on which the objection is made and the desired amendments to the Valuation List.
(2)
Despite subsection (1), any owner who desires to object to an amendment made to the Valuation List under section 20 must do so within 30 days of the service of the notice referred to in section 20(1).
(3)
The Chief Assessor must consider an objection under subsection (1) or (2) and may —
disallow the objection;
allow the objection in whole;
allow the objection in part; or
allow the objection in a manner agreed between the Chief Assessor and the owner.
(4)
The Chief Assessor must serve the owner by post or otherwise with a written notice of the Chief Assessor’s decision.
(5)
Where the Chief Assessor allows an objection under subsection (3)(b), (c) or (d), the Chief Assessor may specify any date in the year in which the objection is made from which the amendment is to have effect, and the amendment must be made in the Valuation List immediately.
(6)
The Chief Assessor may cancel any notice served under subsection (4) which is inaccurate in any material particular and may replace it with another notice not later than 5 years after the serving of the notice under that subsection.
(7)
Any owner dissatisfied with the decision made by the Chief Assessor under subsection (3)(a) or (c) may, within 30 days of the service of the notice under subsection (4), appeal to the Board in the manner provided in section 29.
(8)
Where the Board varies any annual value in the Valuation List under an appeal to the Board, the Chief Assessor must cause the Valuation List to be amended in accordance with the decision of the Board.
(9)
Unless the Chief Assessor determines otherwise —
an objection under this section may only be made in respect of the annual value of any property in the Valuation List as from a date after —
the date of notice of amendment under section 20(1), where no previous objection to that notice in respect of that property had been made in the year to which the Valuation List relates; or
the date of written notice under subsection (4), where a previous objection in respect of that property had been made in the year to which the Valuation List relates; and
no objection under this section may be made within the period during which the decision of the Chief Assessor under subsection (3) regarding any previous objection in respect of the same property is pending.