23Returns by owners

### 23 Returns by owners > > (1)  [*\[Section 23 Subsection (1) substituted by No. 39 of 2006, s. 15, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS15@Hpa@EN) The Valuer-General may, for the purpose of – > > > > > > (a) making any valuation of the lands or determination of adjustment factors within any valuation district under [section 11](#GS11@EN) , [18](#GS18@EN) , [20](#GS20@EN) or [21](#GS21@EN) ; or > > > > > > > (b) exercising powers under [Part 9A](#HP9A@EN)  – > > > > send to any owner of land in that valuation district an approved form, to be completed and returned by the owner within such time as the Valuer-General may determine. > > > (2)  [*\[Section 23 Subsection (2) substituted by No. 39 of 2006, s. 15, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS15@Hpa@EN) The approved form is to contain such questions as the Valuer-General thinks fit with reference to – > > > > > > (a) the area, physical attributes, quality and use of any land; and > > > > > > > (b) the nature of the improvements on the land; and > > > > > > > (c) any tenancies to which the land or any part of it may be subject and the terms and conditions of those tenancies; and > > > > > > > (d) transactions for the sale or purchase of real or personal property; and > > > > > > > (e) such other information as the Valuer-General may require for the purposes of this Act. > > > (3)  Where the owner of any land is not resident in Tasmania or is a body of persons (whether corporate or unincorporate), the Valuer-General may send any such form to the agent, manager or secretary of the owner. > > > (4)  [*\[Section 23 Subsection (4) amended by No. 39 of 2006, s. 15, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS15@Hpb@EN) The omission to send any forms required or authorised by this section to be sent to a person does not invalidate or affect a valuation, adjustment factor or valuation roll under this Act.