Section 142

that any holding for which he is rateable is valued beyond its rateable value;

that any holding valued is not rateable;

that any person who, or any holding which, ought to be included in the Valuation List is omitted therefrom;

that any holding is valued below its rateable value; or

that any holding or holdings which have been jointly or separately valued ought to be valued otherwise, may make objection in writing to the local authority at any time not less than fourteen days before the time fixed for the revision of the

Valuation List.

All objections shall be enquired into and the persons making them shall at such enquiry be allowed an opportunity of being heard either in person or by an authorized agent.

Confirmation of new Valuation List