Valuation Act 2001
Grounds of appeal under section 34 to be stated.
35.—An appeal made under section 34 shall, as appropriate—
( a) specify—
F43 [ (i) the grounds on which the appellant considers that the value of the property, the subject matter of the appeal (in this section referred to as ‘ the property concerned ’ ), being the value as determined by the valuation manager or revision manager, is not a determination of its value that accords with that required to be achieved by section 19(5) or, in the case of an appeal from a valuation made under section 28 , with that required to be achieved by section 49 , and
(ii) in accordance with the matters set out in section 19(5) or 49 , as appropriate, what the appellant considers ought to have been determined as the property ’ s value, ]
( b) specify the grounds on which the appellant considers any detail in relation to the property concerned (other than the property's value) as stated in the valuation certificate concerned F44 [ … ] is incorrect,
( c) specify the grounds on which the appellant considers that the property concerned ought to have been included in, or, as the case may be, ought to have been excluded from, the relevant valuation list F45 [ … ], and, in case the appellant considers the property concerned ought to have been so included, what he or she considers ought to be determined as the property's value.