Property Tax Act 1960 · 2020 Revised Edition · Part 4 · Appeals
32. Hearing of appeals
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On receipt of a notice of appeal, the secretary must —
as soon as possible fix the hearing; and
not later than 14 days before the hearing (or such shorter period as the parties, being the appellant and the Chief Assessor or the Comptroller (as the case may be) may agree), give notice of the hearing of the appeal to the parties.
The appellant (or his or her representative) and the representative of the Chief Assessor or the Comptroller (as the case may be) must attend the hearing of the appeal.
Chief Assessor
“Chief Assessor” means the Chief Assessor appointed under section 3;
The Board may for any reasonable cause postpone the hearing of an appeal for such reasonable time as the Board thinks necessary.
Regulations made under section 72(1) may provide for the conduct of proceedings before the Board through electronic communication, video conferencing, tele-conferencing or other electronic means, under specified circumstances.
A member of the Board before whom proceedings are conducted in the manner described in subsection (4) in those specified circumstances is deemed to be present and sitting at those proceedings.