Section 185 Persons aggrieved may appeal to petty sessions on the ground of incorrectness, &c. of valuation.Their decision to be final unless appealed from to quarter sessions.

If any person think himself aggrieved by any rate, on the ground of inequality, unfairness, or incorrectness in the valuation of any rateable property included therein, or in the amount assessed thereon, he may, at any time within one month after such rate is made, appeal to the justices at any special sessions . . . F1 or in Ireland may appeal to the justices of the petty sessions of the district, or to the justices acting for the district, within which the rateable property is situated; . . .