Each appeal is heard by a Division of the Tribunal. A Division comprises three members of which one must be the Chairperson or a Deputy Chairperson of the Tribunal. The hearing of an appeal involves each party giving sworn evidence and presenting their precis of evidence in support of their case and cross-examining and being cross-examined by the other party/parties.
Parties to an appeal may make an opening statement. The Appellant will give their evidence first and the Tribunal and the Respondent (Commissioner of Valuation representative) may ask the Appellant and/or their witness questions. The Respondent will then give their evidence and the Tribunal and the Appellant may ask the Respondent and/or their witness questions. At the close of evidence the Tribunal will ask both parties if they would like to summarise their case. Appeal hearings are held in private.
After the hearing the Tribunal issues a reasoned decision setting out its findings and the basis for its decision and, where the matter is one of quantum, also setting out the calculation of the valuation in detail. A written copy is furnished to each party and, in due course, is placed on the Tribunal’s website.
Where either party is dissatisfied with the Tribunal’s determination on a point of law they may request the Chairperson of the Tribunal to state and sign a case for the opinion of the High Court.