62Taxes and rates under any authority

#### 62 Taxes and rates under any authority 62 Taxes and rates under any authority > > (1) Subject to this Act every rate or tax levied by a council or by any other rating or taxing authority in respect of any land included in any such lists shall be levied in accordance with the values appearing in such lists last furnished as aforesaid on or before the first day of any year for which such authority levies rates or taxes— > > > > Provided also that where new buildings or additions to existing buildings are after the commencement of the rating or taxing year erected upon lands subject to a rate upon the assessed annual value or improved capital value, such rate may be levied in accordance with fresh valuations of such lands made by the Valuer-General and notified to such authority at any time during the rating year in which such buildings were so erected. > > > (2) Subject to this Act the amount of any such rate or tax shall not be affected by any alteration of valuation made during the year, except to the extent necessary to give effect to the provisions of subsection (1) or an alteration made on an objection lodged within the prescribed time to a valuation made before the said first day; and except an alteration made on the written authorisation of the Valuer-General for the purpose of correcting any clerical error or misdescription. > > **s 62:** Am 1919 No 41, sec 135 (j); 1951 No 41, sec 3 (p); 1961 No 66, sec 5 (i); 1961 No 67, sec 2 (1) (p); 1980 No 137, sec 3 (1); 2000 No 106, Sch 2 \[17\].