(1)Where a determination in respect of any land is made by a drainage board under section 30 or section 31 of this Act, the owner and occupier of the land or either of them may, subject to the following provisions of this section, appeal against the determination in accordance with those provisions.
(2)An owner or occupier who wishes to appeal against such a determination must, before the expiration of the period of twenty-eight days beginning with the date of service of notice of the determination on him in pursuance of section 30 or section 31 of this Act, as the case may be, or of such longer period as the drainage board may allow either generally or in any particular case, serve on the board a notice objecting to the determination and stating the grounds of the objection.
(3)Where notice of objection to a determination is served in pursuance of subsection (2) of this section, the drainage board may if they think fit, before the expiration of the period of twenty-eight days beginning with the date of service of the notice on them, cancel the determination and, subject to subsection (4) of this section, make in its place a fresh determination under the provisions of section 30 or section 31 of this Act under which the cancelled determination was made; and this section and the other provisions of those sections shall apply to the fresh determination accordingly.
(4)Where notice of objection is served in pursuance of subsection (2) of this section in respect of a determination made by a drainage board under section 30(1) of this Act, the board may cancel the determination in accordance with subsection (3) of this section without making a fresh determination in its place; and in such a case the board shall serve notice of the cancellation on the person by whom the notice of objection was served on them.
(5)Where notice of objection to a determination is served in pursuance of subsection (2) of this section and is not withdrawn before the expiration of the period mentioned in subsection (3) of this section and the drainage board do not cancel the determination in accordance with the said subsection (3), they shall, forthwith after the expiration of that period, transmit the notice and a note of the determination to the clerk to the local valuation panel for the time being constituted in pursuance of the [1967 c. 9.] General Rate Act 1967 for the area in which the land to which the determination relates is situated or, where different parts of that land are situated in different areas for which local valuation panels are so constituted, to the clerk to such one of those panels as may be determined by or under regulations made by the Minister.
(6)The transmission in pursuance of subsection (5) of this section of a notice of objection to a determination of a drainage board shall constitute the lodging of an appeal against the determination, by the person who served the notice on the board, to a local valuation court constituted in accordance with section 33 of this Act.
(7)The references in subsection (1) of this section to land in respect of which a determination is made under section 31 of this Act are references to the part of the land for which a value falls to be ascertained by reference to the determination.