Appeals12.
(1)
An appeal under article 11 may be initiated by serving a written notice of appeal on the local authority.
(2)
The notice served under paragraph (1) above must contain the following information—
(a)
the grounds on which the appeal is made; and
(b)
the date on which the aggrieved person’s notice under article 11(2)(a) was served on the local authority.
(3)
Where a person is aggrieved as mentioned in article 11(1), any notice of appeal under paragraph (1) must be served within 4 months of the date of service by that person of the first notice under article 11(2)(a) bringing the grievance in question to the attention of the local authority.
(4)
On the receipt of a notice under paragraph (1) above, the local authority must transmit it to the secretary of the valuation appeal panel for the area of that authority.