45 Appeals against determinations of annual value

45  Appeals against determinations of annual value

(1)     Subject to the following provisions of this section, where a determination under [regulations under section 41A above or a determination under] section 42 or 43 above is made by the drainage board for an internal drainage district, the occupier of the land in respect of which the determination is made may appeal, in accordance with this section, against the determination.

(2)     An occupier who wishes to appeal under this section against any determination must, before the end of—

(a)     the period of twenty-eight days beginning with the date of service on him of notice of the determination; or

(b)     such longer period as the drainage board which made the determination may allow, either generally or in any particular case,

serve on the board a notice objecting to the determination and stating

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