PART 4
APPEALS
Valuation Review Board
[14/2020]
| (a) | is a Member of Parliament; |
| (b) | is an undischarged bankrupt; |
| (c) | has been sentenced to imprisonment for a term exceeding 6months and has not suffered such punishment or received a free pardon; or |
| (d) | has a mental disorder and is incapable of managing himself or herself or his or her affairs. [21/2008] |
(3)The members of the Board hold office for such period as may be determined by the Minister and are eligible for re‑appointment.
(4)The Minister may at any time remove any member of the Board from office without giving any reason.
| (a) | a Chairperson of the Board; and |
| (b) | such number of Deputy Chairpersons of the Board as the Minister thinks fit. |
| (a) | on the death of the member; |
| (b) | if the member becomes disqualified to remain a member of the Board; |
| (c) | if the member is adjudicated a bankrupt; or |
| (d) | if the member resigns his or her office and the resignation has been accepted by the Minister. |
(7)On the death, disqualification, bankruptcy, resignation or revocation of the appointment of the Chairperson, any Deputy Chairperson or any member of the Board, the Minister may appoint a new Chairperson, Deputy Chairperson or member (as the case may be) who is to hold office for so long as the Chairperson, Deputy Chairperson or member in whose place he or she is appointed would have held office.
(8)Every member of the Board is deemed to be a public servant within the meaning of the Penal Code1871.
Salaries, fees and allowances to members
24.The Chairperson, Deputy Chairpersons and other members of the Board are to be paid such salaries, fees and allowances as the Minister may determine.
Secretary to Board
[23/2010]
Committee of Board
(2)Any act, finding or decision of any such committee is deemed to be the act, finding or decision of the Board.
[23/2010]
| (a) | where the Chairperson of the Board is a member of the committee, the Chairperson; and | ||||
| (b) | where the Chairperson of the Board is not a member of the committee and—
|
| (a) | where there is only one Deputy Chairperson who is a member of the committee present, the Deputy Chairperson; |
| (b) | where there is more than one Deputy Chairperson who is a member of the committee present, such Deputy Chairperson as may be chosen by the Deputy Chairpersons present; and |
| (c) | where there is no Deputy Chairperson who is a member of the committee present, such member as may be chosen by the members present. |
Person presiding at meetings of Board
| (a) | the Chairperson of the Board; | ||||
| (b) | in the absence of the Chairperson of the Board—
| ||||
| (c) | where neither the Chairperson of the Board nor any Deputy Chairperson of the Board is present, such member of the Board as may be chosen by the members present. |
Casting vote
28.All matters coming before the Board or a committee of the Board at any meeting must be decided by a majority of votes of the members present and, in the event of an equality of votes, the Chairperson of the Board, the Deputy Chairperson of the Board or such other member as may be presiding (as the case may be) has a second or casting vote.
Notice of appeal
[23/2010]
| (a) | the grounds on which the appeal is based; |
| (b) | the amendments desired; and |
| (c) | whether the appellant desires to be heard in person or by an agent authorised by the appellant in writing. |
(3)A notice of appeal must state an address to which communications may be sent.
(4)The Chairperson may, in his or her discretion and on such terms as he or she thinks fit, permit any person to proceed with an appeal even though the notice of appeal was not lodged within the time allowed therefor, if it is proved to the satisfaction of the Chairperson that the person was prevented from lodging the notice in due time owing to absence from Singapore, sickness or other reasonable cause, and that there has been no unreasonable delay on the person’s part.
Copy of notice to be sent to Chief Assessor, etc.
[23/2010]
(2)On receipt of the copy of the notice of appeal, the Chief Assessor or the Comptroller may require the owner giving the notice of appeal to furnish such particulars in respect of the property concerned as the Chief Assessor or the Comptroller (as the case may be) may consider necessary.
31.[Repealed by Act 33 of 2002]
Time and place for hearing of appeals
[23/2010]
(2)The appellant or an agent authorised by the appellant in writing and the Chief Assessor or the Chief Assessor’s representative, or the Comptroller or the Comptroller’s representative (as the case may be) must attend at such times and places as may be appointed for the hearing of the appeal.
(3)Where it is proved to the satisfaction of the Board that, owing to absence from Singapore, sickness or other reasonable cause, any person is prevented from so attending, the Board may postpone the hearing of the appeal for such reasonable time as it thinks necessary.
(4)Upon such day or days as are appointed under subsection(1), the Board must hear such representations as may then be made and record the evidence given both by the appellant or the appellant’s authorised agent and by the Chief Assessor or the Chief Assessor’s representative, or the Comptroller or the Comptroller’s representative (as the case may be) at such hearing.
Powers of Board
| (a) | in the case of an appeal made under section20A, dismiss the appeal or direct that such amendments as it thinks proper be made to the Valuation List for the year in respect of which the appeal was made and for the ensuing years; and |
| (b) | in the case of an appeal made under section22, confirm, vary or rescind the decision of the Comptroller. [38/2017] |
[5/2014]
[Act 31 of 2022 wef 01/11/2022]
(3)Where the Board awards costs against an appellant, such costs are to be added to any tax payable by the appellant and are recoverable as if the costs were part of the tax payable in respect of the property.
[23/2010]
Hearing of appeal in absence of member of Board
[38/2017]
[38/2017]
| (a) | where there are more than 2 members of the Board remaining, the appeal is to be decided in accordance with the decision of the majority of the remaining members and, if there is an equality of votes, the Chairperson of the Board or, in the Chairperson’s absence, the member presiding has a second or casting vote; or |
| (b) | where there are only 2 members of the Board remaining, the appeal is to be decided in accordance with the unanimous decision of both members. [38/2017] |
| (a) | if the parties do not consent to the proceedings continuing before the remaining members of the Board under subsection(1); or |
| (b) | if the appeal is heard or determined by only 2remaining members of the Board and they are unable to reach a unanimous decision. [38/2017] |
Board’s decision to be final
34.Except as provided in section35, the decision of the Board is final.
Appeals to General Division of High Court
[40/2019]
(2)An appeal under subsection(1) must be by way of rehearing.
[40/2019]
[40/2019]
(5)Such appeal must be brought in the manner provided by the Rules of Court.
| (a) | dismiss the appeal or direct that such amendments as it thinks proper be made to the Valuation List; and |
| (b) | confirm, vary or rescind any order made by the Board. [40/2019] |
