58Evidence of assessments and valuations

58 Evidence of assessments and valuations

58 Evidence of assessments and valuations

(1) The production of an assessment, or of a document that purports to be a copy of an assessment or notice of an assessment and to be under the hand of the Secretary of the Authority, or of a delegate of the Authority, shall:

(a) be conclusive evidence of the making of the assessment, and

(b) be conclusive evidence that the amount and all the particulars of the assessment are correct, except in proceedings on appeal against the assessment, when it shall be prima facie evidence only.

(2) Production of any document under the seal of the Authority or under the hand of the Secretary of the Authority, or of a delegate of the Authority, purporting to be a copy of or extract from any information furnished in accordance with section 69 or an assessment or notice of an assessment, shall for all purposes be evidence of the matter therein set forth without production of the original.

(3) Where the Authority so requests, or application is made by a person who objected or was entitled to object to a valuation and is accompanied by the prescribed fee, the valuer-general shall, in such form as he or she may determine, furnish to the Authority or to that person a certified copy under seal of any notice of that valuation given under section 44 and, where any amendment of that valuation has been made in accordance with subsection (2) of section 50, endorse on that copy particulars of that amendment.

(4) Any certified copy of a notice of valuation under seal furnished under subsection (3) shall in all proceedings and for all purposes be evidence of the matters and things stated therein and that the valuation mentioned therein has been duly made in accordance with this Act.