Valuation Review Board (Appeals Procedure) Regulations

Property Tax Act

(Chapter 254, Section 68)

Rg 2

REVISED EDITION 1990

(25th March 1992)

[14th December 1979]

Citation

1. These Regulations may be cited as the Valuation Review Board (Appeals Procedure) Regulations.

Definitions

2. In these Regulations —

“Board” means the Valuation Review Board constituted under section 23 of the Act and includes any committee of the Board;

“clerk” means the clerk to the Board appointed under section 25 of the Act.

Notice of appeal

3.—(1) Every notice of appeal lodged under section 29 of the Act shall —

(a)	be in the form set out in the First Schedule; [S 568/2001 wef 01/12/2001] [S 22/95 wef 20/01/1995]
(b)	be signed by the appellant or his authorised representative; [S 568/2001 wef 01/12/2001]
(c)	be lodged with the clerk, within 21 days after the service of the written notice of the decision of the Chief Assessor or the Comptroller made under section 14, 20, 22 or 38 of the Act, as the case may be; and [S 568/2001 wef 01/12/2001] [S 209/2003 wef 01/01/2003]
(d)	be accompanied by the appropriate fee specified in the Second Schedule. [S 568/2001 wef 01/12/2001]

(2) Except with the leave of the Board, an appellant shall not be permitted during the hearing of the appeal to rely on any grounds of appeal other than those stated in the notice of appeal lodged under section 29 of the Act.

Number of appeal

4.—(1) Upon receipt of the notice of appeal, the clerk shall affix to the notice an official stamp showing the date on which the notice was received and shall enter the appeal in the list and assign a number thereto, which shall thereafter constitute the title of the appeal.

(2) The clerk shall, after assigning the number of the appeal, inform the appellant of the title of the appeal and shall forward a copy of the notice of appeal to the Chief Assessor or the Comptroller, as the case may be.

Appellant may apply for a copy of report under section 31 of Act

5.—(1) An appellant may apply to the Board for a copy of the report submitted by the Chief Assessor or Comptroller to the Board pursuant to section 31 of the Act.

(2) The Board may require an appellant who has been furnished with a copy of the report referred to in paragraph (1) to submit and furnish to the Board, within such time as the Board may determine, a statement setting out the contentions or particulars of any facts which the appellant intends to rely on during the hearing of the appeal, including particulars of comparable rents or sales.

(3) Every statement referred to in paragraph (2) shall be signed by the appellant or his duly authorised representative and except with the leave of the Board the appellant shall not be permitted during the hearing of the appeal to rely on any contentions or facts other than those set out in that statement.

(4) Upon receipt of the statement referred to in paragraph (2), the Board shall forward a copy thereof to the Chief Assessor or the Comptroller, as the case may be.

[S 209/2003 wef 01/01/2003]

Meetings of Board

6. The Board shall meet at such places and times as the Chairman may from time to time determine.

Procedure

7. Subject to the provisions of the Act and these Regulations, the procedure at the hearing of any proceedings shall be such as the Board may determine.

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