Land Betterment Charge Act 2021 · s 28

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s 28Valuation method process

Where the Valuation method is required by section 9(2) or allowed by section 9(3) to be used to ascertain the amount of land betterment charge payable in respect of any chargeable consent relating to a development or subdivision of, or a controlled activity with respect to, any land, the Authority must —

(a)

arrange for a valuation required by that section to be carried out without delay by a designated valuer; and

(b)

upon receiving a report of the valuation mentioned in paragraph (a), give a liability order based on that report to the taxable person or persons concerned.