s 72

General duty to make annual valuations

In force

(1)

The valuer-general must—

(a)

make an annual valuation of all land in a local government area; and

(b)

fix a valuation day for each annual valuation.

(2)

If a valuation is required for more than 1 statutory purpose, an annual valuation must be made for each of them.

(3)

Subsection (4) applies if the valuer-general—

(a)

has made an annual valuation for a local government area; but

(b)

has omitted to make a valuation of particular land in the area.

(4)

Despite the omission, the valuer-general is taken to have made an annual valuation for all of the area.

Note—

See also section 81 (Valuation of land omitted from annual valuation).

(5)

Subsection (1) is subject to section 74.

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