15Notice of valuation

15 Notice of valuation S. 15(1) amended by Nos 69/2011 s. 57(1), 67/2017 s. 70(1), substituted by No. 50/2024 s. 79(1). (1) The valuer-general must give sufficient information about a general valuation to the relevant rating authority to enable the rating authority to serve notice in accordance with this section. S. 15(2) amended by No. 69/2011 s. 57(2), repealed by No. 67/2017 s. 70(2). S. 15(3) amended by No. 50/2024 s. 79(2)(a). (3) A rating authority that receives information from the valuer‑general under subsection (1) about a general valuation must serve— (a) notice of that valuation in accordance with this section; and (b) notice that some other authority may use one of the bases of value shown in the notice under paragraph (a) for the purposes of a rate or tax levied by that authority. S. 15(4) substituted by No. 46/2019 s. 30, amended by No. 50/2024 s. 79(2)(b). (4) A notice of valuation must be served on or before 30 September in the year in which the valuation is made. S. 15(5) amended by Nos 58/2012 s. 127(1), 50/2024 s. 79(2)(c). (5) A notice of valuation must be served on each person within or outside the municipal district in respect of which the valuation has been made who is or will be liable to pay a rate made by the rating authority for the municipal district or a tax levied by the collection agency in respect of land outside the municipal district. (6) A notice of valuation must— S. 15(6)(a) amended by No. 58/2012 s. 127(2). (a) identify the land in respect of which the rate or tax is or will be payable; and (b) show the capital improved value, the site value and the net annual value as assessed in respect of the land; and S. 15(6)(ba) inserted by No. 66/2016 s. 28. (ba) show the AVPCC allocated to the land; and (c) state the date at which the value of land was assessed. S. 15(7) amended by Nos 58/2012 s. 127(2), 50/2024 s. 79(2)(d). (7) If the person liable for payment of the rate or tax is not the occupier of the land, the authority responsible for serving a notice of valuation must also serve a notice of valuation on the occupier. S. 15(8) amended by Nos 67/2017 s. 70(3), 50/2024 s. 79(2)(e). (8) A notice under subsection (3)(b) must be served before or at the same time as the notice of valuation to which it relates. S. 15(9) substituted by No. 52/2021 s. 97. (9) This section does not apply in respect of— (a) a valuation of a transmission easement under section 5B; or S. 15(9)(b) amended by No. 16/2025 s. 22(5)(j). (b) a supplementary valuation made under Part IIB unless a council or collection agency (as the case requires) intends to use the supplementary valuation to adjust a rate or emergency services and volunteers funding levy. S. 15(10) inserted by No. 58/2012 s. 127(3). (10) This section applies in respect of a general or supplementary valuation made under Part IIA. S. 15AA (Heading) amended by No. 50/2024 s. 80(1). S. 15AA inserted by No. 52/2021 s. 98. 15AA Commissioner must serve notice of supplementary valuation under Part IIB S. 15AA(1) amended by No. 50/2024 s. 80(2). (1) The Commissioner must, in respect of any windfall gains tax payable in respect of rateable land or non-rateable leviable land, serve on the person liable to pay the tax a notice of valuation that shows the capital improved value of the land as assessed in the supplementary valuation made under Part IIB. (2) A notice of assessment of windfall gains tax served under section 14 of the **Taxation Administration Act 1997** that shows the capital improved value of the land is taken to be a notice of valuation for the purposes of subsection (1). S. 15A (Heading) amended by No. 50/2024 s. 81(1). S. 15A inserted by No. 3/2004 s. 19, amended by Nos 88/2005 s. 117(Sch. 2 item 10.4), 50/2024 s. 81(2).