Singapore legislation
Regulation 18
of Property Tax (Appeals Procedure for Valuation Review Board) Regulations 2025
Regulation 18
Presiding member of appeal panel
Subregulation 1
For an appeal panel comprising a committee of the Board, the presiding member is —
where the Chairperson is a member of the appeal panel — the Chairperson; or
where the Chairperson is not a member of the appeal panel and —
there is only one Deputy Chairperson on the appeal panel — the Deputy Chairperson; or
there is more than one Deputy Chairperson on the appeal panel — any Deputy Chairperson that the Chairperson may determine.
Subregulation 2
Where the Chairperson or a Deputy Chairperson is absent from any meeting of a committee at which he or she ought under paragraph (1) to be presiding, the meeting is to be presided by —
where there is only one Deputy Chairperson who is a member of the committee present — the Deputy Chairperson;
where there is more than one Deputy Chairperson who is a member of the committee present — such Deputy Chairperson as may be chosen by the Deputy Chairpersons present; or
where there is no Deputy Chairperson who is a member of the committee present — such member of the committee as may be chosen by the members of the committee present.