40Proposals for alteration of lists.
(1)Any person who is aggrieved—
(a)by the inclusion of any hereditament in the list; or
(b)by any value ascribed in the list to a hereditament or by any other statement made or omitted to be made in the list with respect to a hereditament ; or
(c)in the case of a building or portion of a building occupied in parts, by the valuation in the list of that building or portion of a building as a single hereditament;
may at any time make a proposal for the alteration of the list so far as it relates to that hereditament.
(2)The valuation officer may at any time make a proposal for any alteration of a valuation list.
(3)Any such proposal as is mentioned in the previous provisions of this section is in this Part of this Act referred to as " a proposal ".