61Valuations to be used as basis of rates, taxes and duties

#### 61 Valuations to be used as basis of rates, taxes and duties 61 Valuations to be used as basis of rates, taxes and duties > Notwithstanding anything to the contrary in any Act, each such rating or taxing authority shall use any valuation list and any supplementary list so furnished by the Valuer-General as the basis of its rate or tax in respect of any land included in any such list, and the values stated therein shall be deemed to be the values fixed or determined by a valuation or assessment duly made under the Acts relating to the rate or tax without any necessity to give any notice thereof. No appeal against such valuation under any such Act shall lie except as to a matter which would not be admissible as a ground of objection under this Act— > > Provided that a new valuation made by the Valuer-General in accordance with section 20 (3) (b) shall not be used by a rating or taxing authority as the basis of its rate or tax in respect of the land included in such valuation. > > **s 61:** Am 1951 No 41, sec 3 (o); 1961 No 66, sec 2 (h); 1961 No 67, sec 2 (1) (n); 1980 No 137, sec 3 (1); 1996 No 140, Sch 1 \[18\].