PART VICOUNCIL TAX APPEALS

Arrangements for appeals38

1

It shall be the duty of the president to secure that arrangements are made for appeals to be determined in accordance with the following provisions of this Part.

2

This paragraph applies where an appeal under this Part and an appeal under one or more of the following—

a

Part V of these Regulations;

b

regulation 12 of the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 199316;

c

regulation 13 of the Council Tax (Alteration of Lists and Appeals) Regulations 199317;

relate to the same property.

3

Where paragraph (2) applies—

a

the president shall secure that the appeals are dealt with in such order as appears to him best designed to secure the interests of justice;

b

the valuation officer, the listing officer or the community charges registration officer (as the case may be) shall be joined as a party to the appeal under this Part;

c

the billing authority shall be joined as a party to the appeal under Part V of these Regulations, regulation 12 of the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 or regulation 13 of the Council Tax (Alteration of Lists and Appeals) Regulations 1993 (as the case may be).

4

In paragraph (3), “valuation officer” and “community charges registration officer” mean the officer appointed under section 61(1)(a) of the 1988 Act or for the purposes of section 26 of the 1988 Act, as the case may be, for the authority in whose area the property concerned is situated.

5

The clerk shall as soon as is reasonably practicable serve a copy of the notice of appeal on a person who has been made a party in accordance with paragraph (3).