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) [*\[Section 24 Subsection (1) amended by No. 39 of 2006, s. 16, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS16@Hpa@EN) a brief description of the land – > > > > > > > (g) [*\[Section 24 Subsection (1) amended by No. 39 of 2006, s. 16, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS16@Hpb@EN) .  .  .  .  .  .  .  .   > > > > and may contain such other particulars as the Valuer-General thinks fit. > > > (2)  [*\[Section 24 Subsection (2) omitted by No. 39 of 2006, s. 16, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS16@Hpc@EN) .  .  .  .  .  .  .  .   > > > (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) [*\[Section 24 Subsection (4) amended by No. 39 of 2006, s. 16, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS16@Hpd@EN) as may be necessary for the purpose of showing a valuation of land made under [section 11](#GS11@EN) , [18](#GS18@EN) , [20](#GS20@EN) or [21](#GS21@EN) ; 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)](#GS24@Gs1@EN) in respect of any land.