Alterations to the current valuation roll

(1) If any person is aggrieved by the value or annual value at which his property has been assessed he may at any time, by notice of appeal served on the valuation officer, appeal to the Valuations Appeal Board in respect of the valuation of that property, and the valuation officer shall forthwith transmit a copy of the notice of appeal to the local authority of the town in which the property is situated. (2) If a local authority of a town is aggrieved by the value or annual value at which any property included in a valuation roll for that town has been assessed, such authority may at any time, by notice of appeal served on the valuation officer, appeal to the Valuations Appeal Board of that town in respect of the valuation of such property, and the valuation officer shall forth with transmit a copy of the notice of appeal to the owner of such property. (3) The valuation officer of a town may direct the local authority thereof to alter, amend or vary a valuation roll of that town for any reason, Provided that where such a direction is given otherwise than in pursuance of an appeal, the valuation officer of such town shall forthwith give written notice of the alteration to the owner of 13 the property, to which the alteration relates, and such owner, and the local authority to whom the direction is given shall have the same right of appeal as if the alteration, amendment or variation had appeared on the current valuation roll as originally made. (4) Where a notice of appeal has been served under this section the parties entitled to be heard on the hearing of the appeal may agree on an alteration, amendment or variation of the roll (whether the alteration, amendment or variation is that specified in the appeal or another alteration, amendment or variation) and such agreement may be made at any time before the determination of the appeal by the Valuations Appeal Board and the valuation officer shall direct the local authority to alter the valuation roll in accordance with the agreement. (5) A notice of appeal under this section shall be in writing and signed by the appellant and shall contain a statement of the grounds of the appeal.