 Any aggrieved person can serve on the Commissioner of Rating and Valuation a “proposal” to alter an entry in a new valuation list or an “objection” against a correction, deletion or addition to an existing valuation list.If that person is not satisfied with the Commissioner's decision arising from the proposal or objection, he can lodge an appeal with the Hong Kong Lands Tribunal.The judgment of the Lands Tribunal on valuation matters shall be final but further appeal on any points of law can be made to the law courts.