17.—(1) The Department or the owner of an animal may submit an appeal to a tribunal of persons, appointed by the Department for the purpose, if dissatisfied with the determination of the market value of the animal –
(a)in the case of an appeal by the Department, under Article 16(6)(b); or
(b)in the case of an appeal by the owner, under Article 16(6)(b), (7) or (11).
(2) An appeal to a tribunal under this Article shall be submitted in writing within 30 working days of the determination of market value to which it relates and shall be accompanied by –
(a)full details of the grounds upon which the appeal is sought including documentary or other evidence; and
(b)the change sought to the valuation.
(3) Following its consideration of an appeal submitted by the Department or the owner of the animal, the tribunal shall determine the market value of the animal in question and such determination shall be final and binding on the Department and the owner.