19BValuation upon land becoming ratable on or after 1 July 1977

#### 19B Valuation upon land becoming ratable on or after 1 July 1977 19B Valuation upon land becoming ratable on or after 1 July 1977 > > (1) Where any non ratable land becomes ratable on or after 1 July 1977 and at the date it becomes ratable there is no valuation for it in the Register of Land Values the Valuer-General shall make a valuation— > > > > > (a) of the land value, and > > > > > (b) if a rating or taxing authority, by instrument in writing, so requests, or the Valuer-General decides to do so, of the assessed annual value, > > > > of the land. > > > (2) If, on or after 1 July 1977, any general valuation has been made since the date on which any land became ratable and that general valuation does not include the valuation of such land the Valuer-General shall make a further valuation— > > > > > (a) of the land value, and > > > > > (b) if a rating or taxing authority, by instrument in writing, so requests, or the Valuer-General decides to do so, of the assessed annual value, > > > > of the land. > > > (3) Valuations made pursuant to this section shall, until the land concerned is included in a subsequent valuation which may be used for rating purposes, be deemed to be valuations furnished to the rating authority on the date as at which the valuations are being determined and have effect for the levying of any rates which are made and leviable upon land values or assessed annual values, as the case may be. > > > (4) Land that becomes ratable is to be valued, for the purposes of any relevant rating or taxing authority— > > > > > (a) as at the 1 July by reference to which the land was valued for the purposes of the valuation list for that authority current at the time the land became ratable, and > > > > > (b) as at the 1 July by reference to which the land has been valued for the purposes of any subsequent valuation list for that authority. > > **s 19B:** Ins 1973 No 13, sec 2 (i). Am 1980 No 137, sec 3 (1); 1981 No 118, Sch 1 (4) (7); 2000 No 106, Sch 1 \[18\] \[19\].