Singapore legislation
Section 23
Section 23
Valuation Review Board
(1)
For the purpose of hearing appeals from the decisions of the Chief Assessor of which notice has been given under section 20A, or of the Comptroller of which notice has been given under section 22 or 38, in the manner provided in this Act, there is to be a Valuation Review Board consisting of not more than 30 members appointed from time to time by the Minister.
(2)
A person is not eligible to be appointed or to remain a member of the Board if the person —
is a Member of Parliament;
is an undischarged bankrupt;
has been sentenced to imprisonment for a term exceeding 6 months and has not suffered such punishment or received a free pardon; or
has a mental disorder and is incapable of managing himself or herself or his or her affairs.
(3)
The members of the Board hold office for such period as may be determined by the Minister and are eligible for re‑appointment.
(4)
The Minister may at any time remove any member of the Board from office without giving any reason.
(5)
The Minister may appoint from among the members of the Board —
a Chairperson of the Board; and
such number of Deputy Chairpersons of the Board as the Minister thinks fit.
(6)
The office of a member of the Board becomes vacant —
on the death of the member;
if the member becomes disqualified to remain a member of the Board;
if the member is adjudicated a bankrupt; or
if the member resigns his or her office and the resignation has been accepted by the Minister.
(7)
On the death, disqualification, bankruptcy, resignation or revocation of the appointment of the Chairperson, any Deputy Chairperson or any member of the Board, the Minister may appoint a new Chairperson, Deputy Chairperson or member (as the case may be) who is to hold office for so long as the Chairperson, Deputy Chairperson or member in whose place he or she is appointed would have held office.
(8)
Every member of the Board is deemed to be a public servant within the meaning of the Penal Code 1871.