Valuation rolls
24 Valuation rolls
A valuation roll is to be prepared for each valuation district and is to set forth, in respect of each valuation of land contained in the valuation roll, the following particulars:the name and last known postal address of the owner; the situation, description and the measurements or area of the land; the land value of the land; the capital value of the land; the assessed annual value of the land; a brief description of the land – and may contain such other particulars as the Valuer-General thinks fit.
A valuation roll or part of a valuation roll may be kept in any form that the Valuer-General considers appropriate and the form of the valuation roll or part may be changed from time to time.
A valuation roll is to be amended – as may be necessary for the purpose of showing a valuation of land made under section 11, 18, 20 or 21; or as may be proper for the purpose of indicating a change in the ownership of any land or any other alteration in the particulars set out in the valuation roll under subsection (1) in respect of any land.
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