Singapore legislation

Section 29

of Property Tax Act 1960

Section 29

Notice of appeal

Amended by23/2010

(1)

Any owner who desires to appeal under section 20A or 22 must lodge with the secretary to the Board, within the time allowed therefor, a written notice of appeal in duplicate in the prescribed form.

Amended by23/2010

(2)

Every such notice of appeal must state —

(a)

the grounds on which the appeal is based;

(b)

the amendments desired; and

(c)

whether the appellant desires to be heard in person or by an agent authorised by the appellant in writing.

(3)

A notice of appeal must state an address to which communications may be sent.

(4)

The Chairperson may, in his or her discretion and on such terms as he or she thinks fit, permit any person to proceed with an appeal even though the notice of appeal was not lodged within the time allowed therefor, if it is proved to the satisfaction of the Chairperson that the person was prevented from lodging the notice in due time owing to absence from Singapore, sickness or other reasonable cause, and that there has been no unreasonable delay on the person’s part.