General Rate Act 1967

76Appeals to local valuation courts against objections to proposals.

(1)Where a copy of a proposal is transmitted to the clerk to a local valuation panel and by virtue of section 73(2), 74(3) or 75 of this Act that transmission has effect as an appeal to a local valuation court against an objection to the proposal, it shall be the duty of the chairman or a deputy chairman of that panel to arrange for the convening of such a court.

(2)The procedure of a local valuation court shall, subject to any regulations made in that behalf by the Minister, and subject to subsection (3) of this section, be such as the court may determine; and the court—

(a)shall sit in public, unless the court otherwise order on the application of any party to the appeal and upon being satisfied that the interests of one or more parties to the appeal would be prejudicially affected; and

(b)may take evidence on oath and shall have power for that purpose to administer oaths.

(3)Where, by virtue of section 75 of this Act, the transmission of a copy of a proposal relating to any hereditament has effect as an appeal to a local valuation court, the court may hear and determine the appeal together with any appeal against objections to earlier proposals relating to that hereditament, but except as aforesaid the court shall not hear the first-mentioned appeal until all earlier proposals relating to the hereditament are settled.

(4)On the hearing of an appeal to a local valuation court—

(a)the appellant; and

(b)the valuation officer, when he is not the appellant; and

(c)the owner or occupier of the hereditament to which the appeal relates, when he is not the appellant; and

(d)the rating authority for the rating area in which the hereditament in question is situated, when that authority are not the appellant; and

(e)the objector, where he is not one of the persons aforesaid,

shall be entitled to appear and be heard as parties to the appeal and examine any witness before the court and to call witnesses.

(5)Subject to the provisions of this Act, after hearing the persons mentioned in subsection (4) of this section, or such of them as desire to be heard, the local valuation court shall give such directions with respect to the manner in which the hereditament in question is to be treated in the valuation list as appear to them to be necessary to give effect to the contention of the appellant if and so far as that contention appears to the court to be well founded; and the valuation officer shall cause the valuation list to be altered accordingly.