22.—(1) Where it appears to the Comptroller that any tax is payable in respect of any property pursuant to section 21, the Comptroller shall give notice thereof to the owner of the property concerned stating the amount of the tax due and the period for which the tax is payable.
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(2) Any owner who objects to any demand made by the Comptroller under subsection (1) may, within 21 days of the service of such notice, give to the Comptroller notice of objection in the prescribed form stating precisely the grounds of his objection.
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(3) The Comptroller shall consider the objection and may either disallow it, or allow it either wholly or in part, and shall serve the owner by post or otherwise with a written notice of his decision.
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(3A) Notwithstanding any objection referred to in subsection (2), there shall be payable to account of tax in respect of that property a sum of money calculated at the prescribed rate of tax on the basis of the proposed annual value under section 20(2); and such sum shall be payable and recoverable in the same manner in which taxes are payable and recoverable under this Act.
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(4) Any owner dissatisfied with the decision made by the Comptroller under this section may, within 21 days after such service, appeal to the Valuation Review Board in the manner provided in section 29.
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(5) Notwithstanding that an appeal has been made to the Valuation Review Board against the Comptroller’s proposal to collect tax pursuant to section 21, there shall be payable to account of tax a sum of money calculated at the prescribed rate of tax on the basis of the proposed annual value; and such sum shall be payable and recoverable in the manner in which taxes are payable and recoverable under this Act.