Land Valuation - Sections 20 and 22 Land Valuation Act - Whether grounds of appeal prescribed by statue exist 
Land Valuation Act - Section 2 - Unimproved Value - Whether appropriate comparables used in determining unimproved value of property - Onus of proof

Revenue Appeals Division Act - Section 4 (3) - Power of RAD to consult and obtain assistance
Revenue Appeals Division Rules - Rules 7, 10, and 14 - Power of Revenue Appeal Division - To collect necessary information - Obtain and consider relevant evidence