(1)  The Valuer-General must, when objections to valuations in respect of lands in any valuation district or group of adjacent valuation districts have been received by him or her, prepare as soon as practicable a court list for each such valuation district, showing particulars of such of the objections as he or she has been required to refer to the court under section 30 and must forward the court list to the registrar for hearing and determination by the court.

(2)  The registrar must give to the person by whom an objection has been made and to the Valuer-General notice of the date fixed for the hearing of any objection which has not been withdrawn or settled.

(3)  The court must hear and determine all objections so brought before it and, if it decides that any valuation is erroneous, must order the valuation to be altered accordingly.