An appeal is to be made not later than 60 days after the date of issue of the notice of the Valuer-General’s determination of the objection (
s 38(1) of the
Valuation of Land Act). However, the person may apply to the Land and Environment Court for leave, and the Court may allow the person, to appeal after the 60 day period (
s 38(2) of the
Valuation of Land Act).