Property Tax Act 1960 · 2020 Revised Edition · Part 4 · Appeals
29. Notice of appeal
Feedback & supportLast amended by an amending law of 2024.
Any owner who desires to appeal under section 20A or 22 must lodge a notice of appeal with the secretary, within the time prescribed under this Act.
owner
“owner” means the person for the time being receiving the rent of any premises whether on his, her or its own account or as agent or trustee for any other person or as receiver or who would receive the same if the premises were let to a tenant and includes the person whose name is entered in the Valuation List;
The notice of appeal must be made in the form and manner prescribed in the regulations made under section 72(1).
Every notice of appeal must state —
the grounds on which the appeal is based;
the amendments desired; and
whether the appellant desires to be heard in person or by an agent authorised by the appellant in writing.
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, 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.