Disposal of objections.

(1) The Municipality shall, at the time of the publication of the assessment list, give public notice of a time, not less than one month thereafter, when it will proceed to revise the valuation and assessment and in all cases in which any immovable property is for the first time assessed, or the assessment thereon is increased, it shall also give notice thereof to the owner or the occupier of the property. (2) Every objection to a valuation or assessment shall be in writing setting forth the grounds on which the valuation or assessment is disputed and shall be left at the office of the Municipality before the time fixed in the note. (3) The Municipality, or such sub-committee or officer of the Municipality or of Govt. as it may by special resolution appoint in this behalf, shall consider every objection duly made and shall, after giving the objection an opportunity of being heard in support thereof either in person or by duly authorised agent, dispose of and make such consequential amendment (if any) as is necessary in the assessment list.