24Valuation rolls

24 Valuation rolls

(1)  A valuation roll is to be prepared for each valuation district and is to set forth, in respect of each valuation of land contained in the valuation roll, the following particulars:

(a) the name and last known postal address of the owner;

(b) the situation, description and the measurements or area of the land;

(c) the land value of the land;

(d) the capital value of the land;

(e) the assessed annual value of the land;

(f) [Section 24 Subsection (1) amended by No. 39 of 2006, s. 16, Applied:01 Jan 2007] a brief description of the land –

(g) [Section 24 Subsection (1) amended by No. 39 of 2006, s. 16, Applied:01 Jan 2007] .  .  .  .  .  .  .  .  

and may contain such other particulars as the Valuer-General thinks fit.

(2)  [Section 24 Subsection (2) omitted by No. 39 of 2006, s. 16, Applied:01 Jan 2007] .  .  .  .  .  .  .  .  

(3)  A valuation roll or part of a valuation roll may be kept in any form that the Valuer-General considers appropriate and the form of the valuation roll or part may be changed from time to time.

(4)  A valuation roll is to be amended –

(a) [Section 24 Subsection (4) amended by No. 39 of 2006, s. 16, Applied:01 Jan 2007] as may be necessary for the purpose of showing a valuation of land made under section 11 , 18 , 20 or 21 ; or

(b) as may be proper for the purpose of indicating a change in the ownership of any land or any other alteration in the particulars set out in the valuation roll under subsection (1) in respect of any land.