Malaysia legislation
Section 78
Section 78
(1)
Any person wishing to object to any valuation as aforesaid shall give written notice thereof which shall be lodged at the office of the Authority at least six days before the date fixed for the commencement of the hearing of objections. Every such notice shall specify
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the amount of the valuation which the person objecting considers should be substituted for the amount stated in the valuation list and the nature and grounds of such person's objection and particulars thereof, and shall be accompanied by a prescribed fee which shall be refunded in every case in which such objection is upheld.
(2)
In addition to any objection which may be made in regard to the amount of any valuation, the person objecting may make all or any of the following allegations, that is to say-
(a)
that he is not liable to be assessed in respect of any property which has been included in the valuation list;
(b)
that such property is not assessable or ought not to be included in the list;
(c)
that a proper assessment has not been made.
(3)
When any objection is made in regard to any property not owned or occupied by the person objecting, he shall at least six days before the date fixed for the hearing thereof cause a copy of the notice of objection to be served on every person interested in the result of such objection, and such person may be heard thereon.
Rating Appeals Tribunal.