[32N Appeal to Lands Tribunal against valuer's assessment]

[Appeal against valuer's assessment]

[32N  Appeal to Lands Tribunal against valuer's assessment]

[(1)     The tenant or the landlord may appeal to the Lands Tribunal against a notice of assessment.

(2)     An appeal under this section must—

(a)     state the grounds on which it is being made, and

(b)     be lodged before the expiry of the

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