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, or any auditor under the Government Sector Audit Act 1983, 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.