(1) A person who is dissatisfied with an assessment made under this Act may lodge an objection to the assessment with the Commissioner within thirty days after receipt of the assessment.

(2) The Commissioner shall make a determination on an objection lodged against an assessment within twenty one days from the date of receipt of an objection to the assessment.

(3) The Commissioner may, in the determination of the objection, allow the objection in whole or in part and amend the assessment accordingly or disallow the objection.