12Recording, notification and publication of determinations

12 Recording, notification and publication of determinations (1) The commissioner must record particulars of each determination of the unimproved value of a parcel of land. (2) The commissioner must give written notice of the amount determined as the unimproved value of a parcel to the owner. (3) As soon as practicable after each annual redetermination under section 10 of the unimproved values of parcels of rateable land, the commissioner must arrange for the unimproved values to be available to the public. To make the unimproved values available to the public, the commissioner might make copies of a schedule of the unimproved values available at ACT government shopfronts.