If a not negotiated valuation is not accepted by the taxpayer,
you should ask the District Valuer for a negotiated valuation. If
the District Valuer is able to reach agreement with the taxpayer,
that agreement will be reported to you and any open appeal may be
determined accordingly.
If the District Valuer is unable to reach agreement, a
valuation will be reported to you that is not agreed. On receipt of
that valuation, you should
