Provides a general guide to the process of appealing against assessments in the 1990 rating list. Describes the form and content of proposals, action by the valuation officer, the six‐month time‐limit, referencing, basis of measurement, inspection, the locality, rental evidence, lease analysis, rent adjustment, negotiation, and the valuation officer. Summarizes that while rental value forms the basis of rating valuation, the valuer′s tone will significantly affect the outcome.
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