Objection when ownership changes subsequent to giving notice

Where a change of ownership of land occurs subsequent to the giving of notice of the assessment the new owner may, within three months of acquiring such ownership, object in writing, if he is not satisfied that the valuation made by the Chief Valuer represents the unimproved value. The objection so submitted shall contain all particulars as are required in sub- section (1) of section 11. The procedures followed in the hearing of such objection shall be the same as in that sub-section described and the payment shall be in accordance with sub- section (2) of section 11.