Section 110: Appeal to Tribunal

110. Appeal to Tribunal (1) Subject to subsection (2), any ratepayer who is aggrieved by a notification under section 98 may, within 28 days of the date of the notice, lodge a written notice of appeal against the valuation with the Secretary of the Tribunal, stating the grounds of the appeal. (2) Where a ratepayer has failed to appeal to the Tribunal within the time specified in subsection (1), and the Tribunal is satisfied that his failure was due to illness or other reasonable cause, the Tribunal may, subject to subsection (3) and to such condition as it thinks fit to impose, hear an appeal lodged outside the prescribed time limit. (3) Notwithstanding an appeal under this section, the ratepayer shall pay the amount of local rate specified in the notice under section 98 within the time specified therein, and that amount shall be recoverable under section 101.