An appeal can only be made by a person who is entitled to appeal under
s 37(1) of the
Valuation of Land Act.
This Act says that the person must be:
If the person wishes to appeal on the ground that the objection is taken to have been disallowed under
s 35C(4) of the
Valuation of Land Act, the person must first give the Valuer-General written notice of the person’s intention to appeal on that ground at least 14 days before making the appeal (see
s 37(2) of the
Valuation of Land Act).