Singapore legislation
Regulation 14
of Property Tax (Appeals Procedure for Valuation Review Board) Regulations 2025
Regulation 14
Notification of decision of appeal panel
Subregulation 1
The decision of an appeal panel in respect of an appeal —
may be conveyed to the parties by the secretary by rendering a written copy of the decision to them duly signed by all the members of the appeal panel; or
may be delivered orally before the parties by any member of the appeal panel.
Subregulation 2
To avoid doubt, where paragraph (1)(b) applies, it is not necessary for all the members of the appeal panel to reassemble merely for the purpose of delivering the decision.
Subregulation 3
Where the decision of the appeal panel is the decision of a majority, that fact must be stated.
Subregulation 4
For the purposes of an appeal to the General Division of the High Court under section 35, the time for appeal runs —
in the case where the decision is delivered orally — from the date the decision is delivered (whether or not the appeal panel subsequently provides any written grounds of the decision); and
in all other cases — from the date of the written decision.