Valuation rolls
15 Valuation rolls
(1) For the purposes of this Act, the Valuer-General must cause a valuation roll to be prepared and maintained for all ratable land.
(2) A valuation roll may be in such form as the Valuer-General determines.
(3) With respect to each parcel of ratable land, the Valuer-General must cause to be recorded on the valuation roll for the rating authority in respect of that land correct particulars of:
(a) the name of the owner of the land and the owner's last postal address of which the Valuer-General has knowledge;
the nature of the title to, and a description of, the land;
(c) the unimproved capital value, the improved capital value or the annual value determined by, and as at the date of, the last valuation made under section 10 or 10A; and
(d) the value of prescribed improvements on or appertaining to land as determined by, and as at the date of, the last valuation made under this Act,
and such other particulars, if any, as the Valuer-General determines.
(4) The Valuer-General must, as soon as practicable after the making of valuations in relation to ratable land under this Act, cause a copy of the valuation roll containing those valuations to be furnished to the rating authority in respect of that land.
(5) The Valuer-General must, as soon as practicable after the making of each valuation of ratable land under section 10(2) or 10A(4), provide a copy of the valuation to the rating authority in respect of that land.
(6) The Valuer‑General must, as soon as practicable after a variation of a valuation of ratable land under Part 5 or 6, provide a copy of the variation to the rating authority in respect of that land.
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