50No alteration by rating or taxing authorities except when authorised

#### 50 No alteration by rating or taxing authorities except when authorised 50 No alteration by rating or taxing authorities except when authorised > > (1) Any such authority may forward to the Valuer-General particulars of any alterations which it desires to be made in any valuation list; but it shall not be lawful for such authority or for any person, without the written consent of the Valuer-General, to make any alteration in such list except as to changes of ownership, or occupancy, or as to the postal addresses of owners or occupiers. > > > (2) Every document containing the authorisation of any alteration made in such list in respect of any land or a certified copy of such document shall be carefully docketed, filed, and referenced or indexed, and shall be produced without fee to the auditor or a duly authorised servant of such authority, or any Departmental representative carrying out an investigation under Part 5 of Chapter 13 of the [Local Government Act 1993](/view/html/inforce/current/act-1993-030), or any auditor under the [Government Sector Audit Act 1983](/view/html/inforce/current/act-1983-152), on demand, or to the owner of the land, or of any interest therein, on demand made within the office hours of the authority. > > **s 50:** Am 1919 No 41, sec 135 (d); 1961 No 66, sec 5 (b); 1980 No 137, sec 3 (1); 1995 No 11, Sch 1.139 \[7\]; 2000 No 106, Sch 2 \[13\]; 2018 No 70, Sch 4.113.