(1) In this section -

"Appeal Commissioners" has the meaning assigned to it by section 850 of the Act of 1997;

"appellant" means a person who appeals to the Appeal Commissioners under this section.

(2) Subject to the provisions of this Part, an accountable person who has been assessed to tax in respect of any relevant residential property and who is aggrieved by the assessment may, in accordance with this section, appeal to the Appeal Commissioners against the assessment and the appeal shall be heard and determined by the Appeal Commissioners whose determination shall be final and conclusive unless the appeal is required to be reheard by a judge of the Circuit Court or a case is required to be stated in relation to it for the opinion of the High Court.

(3) An appeal shall not lie under this section in relation to the market value of residential property.

(4) A person who intends to appeal under this section against an assessment shall, within 30 days after the date of the assessment, give notice in writing to the Commissioners of his or her intention to appeal against the assessment.