Commentary on Sections Part 2 – Annual Assessments etc Section 12 – Amendments to land categories to meet changed circumstances
28.Section 12 sets out the circumstances in which the Commission may appoint a surveyor to amend the land categories in schedule 5 and the procedure for doing so.
29.Before making an amendment, the surveyor must notify each heritor of the proposed amendment. Heritors then have 28 days to make representations to the surveyor on the proposed amendment, and the surveyor must have regard to any such representations in making the revaluation.
30.Amendments are to take effect from the commencement of the first assessment year following the making of the amendment.