PART 4 | 23.—(1) For the purpose of hearing appeals from the decisions of the Chief Assessor of which notice has been given under section 20A, or of the Comptroller of which notice has been given under section 22 or 38, in the manner provided in this Act, there is to be a Valuation Review Board consisting of not more than 30 members appointed from time to time by the Minister. [14/2020] (2) A person is not eligible to be appointed or to remain a member of the Board if the person —| (a) | is a Member of Parliament; | | (b) | is an undischarged bankrupt; | | (c) | has been sentenced to imprisonment for a term exceeding 6 months and has not suffered such punishment or received a free pardon; or | | (d) | has a mental disorder and is incapable of managing himself or herself or his or her affairs. [21/2008] |
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| (3) The members of the Board hold office for such period as may be determined by the Minister and are eligible for re‑appointment. |
| (4) The Minister may at any time remove any member of the Board from office without giving any reason. |
(5) The Minister may appoint from among the members of the Board —| (a) | a Chairperson of the Board; and | | (b) | such number of Deputy Chairpersons of the Board as the Minister thinks fit. |
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(6) The office of a member of the Board becomes vacant —| (a) | on the death of the member; | | (b) | if the member becomes disqualified to remain a member of the Board; | | (c) | if the member is adjudicated a bankrupt; or | | (d) | if the member resigns his or her office and the resignation has been accepted by the Minister. |
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| (7) On the death, disqualification, bankruptcy, resignation or revocation of the appointment of the Chairperson, any Deputy Chairperson or any member of the Board, the Minister may appoint a new Chairperson, Deputy Chairperson or member (as the case may be) who is to hold office for so long as the Chairperson, Deputy Chairperson or member in whose place he or she is appointed would have held office. |
| (7A) The Minister may appoint any Deputy Chairperson of the Board as a temporary Chairperson of the Board during the temporary incapacity (from illness or otherwise) or absence of the Chairperson of the Board. [Act 3 of 2024 wef 01/04/2025] |
| (8) Every member of the Board is deemed to be a public servant within the meaning of the Penal Code 1871. |
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| Fees and allowances to members |
| 24. The Chairperson, Deputy Chairpersons and other members of the Board are to be paid such fees and allowances as the Minister may determine. [Act 3 of 2024 wef 01/04/2025] |
| 25. The Minister may appoint a secretary or secretaries to the Board and such other officers and employees of the Board as may be necessary. [23/2010] |
| Board’s powers, etc., may be exercised by committee or single member |
26.—(1) All the powers, functions and duties of the Board may be exercised, discharged and performed by any committee of the Board consisting of at least 3 members of the Board appointed by the Chairperson of the Board, at least one of whom must be the Chairperson of the Board or a Deputy Chairperson of the Board.| (2) However, the Chairperson of the Board may, having regard to the facts and circumstances of a particular case, appoint a single member of the Board, being the Chairperson or a Deputy Chairperson of the Board, to exercise, discharge and perform the powers, functions and duties of the Board for that case. |
| (3) Any act, finding or decision of any such committee or member is deemed to be the act, finding or decision of the Board, and (unless the context otherwise requires) any reference to the Board in this Act is to such committee or member. |
| (4) The secretary must inform each member appointed under subsection (1) or (2) of his or her appointment, and it is the duty of the member to attend any proceedings specified by the secretary. [Act 3 of 2024 wef 01/04/2025] |
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| 27. [Repealed by Act 3 of 2024 wef 01/04/2025] |
| 28. All matters coming before the Board or a committee of the Board at any meeting must be decided by a majority of votes of the members present and, in the event of an equality of votes, the Chairperson of the Board, the Deputy Chairperson of the Board or such other member as may be presiding (as the case may be) has a second or casting vote. |
29.—(1) Any owner who desires to appeal under section 20A or 22 must lodge a notice of appeal with the secretary, within the time prescribed under this Act.| (2) The notice of appeal must be made in the form and manner prescribed in the regulations made under section 72(1). |
(3) Every notice of appeal must state —| (a) | the grounds on which the appeal is based; | | (b) | the amendments desired; and | | (c) | whether the appellant desires to be heard in person or by an agent authorised by the appellant in writing. |
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| (4) The Chairperson may, in his or her discretion and on such terms as he or she thinks fit, permit any person to proceed with an appeal even though the notice of appeal was not lodged within the time allowed, if it is proved to the satisfaction of the Chairperson that the person was prevented from lodging the notice in due time owing to absence from Singapore, sickness or other reasonable cause, and that there has been no unreasonable delay on the person’s part. [Act 3 of 2024 wef 01/04/2025] |
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| Copy of notice to be sent to Chief Assessor, etc. |
| 30.—(1) On receipt of a notice of appeal, the secretary must immediately forward one copy thereof to the Chief Assessor or the Comptroller, as the case may be. [23/2010] | (2) On receipt of the copy of the notice of appeal, the Chief Assessor or the Comptroller may require the owner giving the notice of appeal to furnish such particulars in respect of the property concerned as the Chief Assessor or the Comptroller (as the case may be) may consider necessary. |
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| 31. [Repealed by Act 33 of 2002] |
32.—(1) On receipt of a notice of appeal, the secretary must —| (a) | as soon as possible fix the hearing; and | | (b) | 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. |
| (2) 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. |
| (3) The Board may for any reasonable cause postpone the hearing of an appeal for such reasonable time as the Board thinks necessary. |
| (4) 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. |
| (5) 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. [Act 3 of 2024 wef 01/04/2025] |
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33.—(1) The Board, after hearing an appeal, may —| (a) | in the case of an appeal made under section 20A, dismiss the appeal or direct that such amendments as it thinks proper be made to the Valuation List for the year in respect of which the appeal was made and for the ensuing years; and | | (b) | in the case of an appeal made under section 22, confirm, vary or rescind the decision of the Comptroller. [38/2017] |
| (2) The costs of an appeal to the Board under this Act are in the discretion of the Board and are to either be fixed by the Board or, on the order of the Board, be assessed by the Registrar, Deputy Registrar or an Assistant Registrar of the Supreme Court or the State Courts in accordance with the regulations made under section 72(1). [5/2014] [Act 31 of 2022 wef 01/11/2022] |
| (3) Where the Board awards costs against an appellant, such costs are to be added to any tax payable by the appellant and are recoverable as if the costs were part of the tax payable in respect of the property. |
| (4) Where under subsection (1) the Board directs such amendments as it thinks proper to be made to the Valuation List and the tax in respect of the property concerned is less than the amount paid by the appellant to account of tax in respect of that property, the Board may order the Comptroller to pay interest, from the date the decision of the Board is first pronounced, at such rate as may be prescribed on the difference between the amount paid to account of tax and the tax payable in respect of that property. [23/2010] |
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| Hearing of appeal by committee where member becomes unavailable |
33A.—(1) This section applies to an appeal before a committee of the Board, and a reference in this section to a member of the Board is to a member of the Board that is part of the committee.(2) Despite anything in this Part, if —| (a) | in the course of an appeal or in the case of a reserved judgment in any appeal; or | | (b) | after an appeal has been determined but before the making of any ancillary order, |
| the office of a member of the Board becomes vacant under section 23(6), a member of the Board is removed from office under section 23(4), or a member of the Board is unable because of illness or any other cause, to continue to hear or determine the appeal or to make the ancillary order, the remaining members of the Board (if 2 or more) must hear or determine the appeal or make the ancillary order, unless any party objects. |
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| (3) In subsection (2), the Board is deemed to be duly constituted for the purposes of the appeal despite the vacancy of the member’s office, or the member’s removal from office or inability to act. |
(4) Despite section 28, in a case under subsection (2) —| (a) | where there are more than 2 members of the Board remaining, the appeal is to be decided or the ancillary order is to be made in accordance with the decision of the majority of the remaining members and, if there is an equality of votes, the Chairperson of the Board or, in the Chairperson’s absence, the member presiding has a second or casting vote; or | | (b) | where there are only 2 members of the Board remaining, the appeal is to be decided or the ancillary order is to be made in accordance with the unanimous decision of both members. |
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(5) In the case in subsection (2)(a), the appeal must be reheard —| (a) | if any party objects to the proceedings continuing before the remaining members of the Board under subsection (2); or | | (b) | if the appeal is heard or determined by only 2 remaining members of the Board and they are unable to reach a unanimous decision. |
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(6) In the case in subsection (2)(b), another committee of the Board (which may include the remaining members of the Board) is to be constituted under section 26(1) to make the ancillary order if —| (a) | any party objects to the remaining members of the Board making the ancillary order; or | | (b) | the order is to be made by only 2 remaining members of the Board and they are unable to reach a unanimous decision. [Act 3 of 2024 wef 01/04/2025] |
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| Hearing of appeal by single member where member becomes unavailable |
33B.—(1) Despite anything in this Part, if an appeal is before a single member of the Board, and —| (a) | in the course of an appeal or in the case of a reserved judgment in any appeal; or | | (b) | after an appeal has been determined but before the making of any ancillary order, |
| the office of the member of the Board hearing the appeal becomes vacant under section 23(6), the member is removed from office under section 23(4), or is unable because of illness or any other cause, to continue to hear or determine the appeal or to make the ancillary order, the Chairperson of the Board is to appoint another member of the Board in accordance with section 26(2) to hear and determine the appeal or to make the ancillary order. |
(2) In the case in subsection (1)(a), the member of the Board appointed under subsection (1) must rehear the appeal if —| (a) | any party objects to the proceedings continuing before the member; or | | (b) | the member determines that it would be in the interests of justice to do so. [Act 3 of 2024 wef 01/04/2025] |
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| Board’s decision to be final |
| 34. Except as provided in section 35, the decision of the Board is final. |
| Appeals to General Division of High Court |
| 35.—(1) 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. [40/2019] | (2) An appeal under subsection (1) must be by way of rehearing. |
| (3) 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. [40/2019] |
| (4) 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. [40/2019] |
| (5) Such appeal must be brought in the manner provided by the Rules of Court. |
(6) The General Division of the High Court, after hearing an appeal, may —| (a) | dismiss the appeal or direct that such amendments as it thinks proper be made to the Valuation List; and | | (b) | confirm, vary or rescind any order made by the Board. [40/2019] |
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