Property Tax Act 1960 · 2020 Revised Edition · Part 4 · Appeals
35. Appeals to General Division of High Court
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Any owner dissatisfied with the decision made by the Board may, within 21 days of the date of the decision, appeal to the General Division of the High Court.
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;
An appeal under subsection (1) must be by way of rehearing.
The Chief Assessor or the Comptroller (as the case may be) may, within 21 days of the date of the decision of the Board, appeal to the General Division of the High Court from the decision of the Board upon any question of law or of mixed law and fact.
Chief Assessor
“Chief Assessor” means the Chief Assessor appointed under section 3;
Until such appeal has been determined by the General Division of the High Court, the tax in respect of the property concerned is payable and continues to be payable and recoverable in the manner provided in this Act.
Such appeal must be brought in the manner provided by the Rules of Court.
The General Division of the High Court, after hearing an appeal, may —
dismiss the appeal or direct that such amendments as it thinks proper be made to the Valuation List; and
confirm, vary or rescind any order made by the Board.