27Notice of valuation

### 27 Notice of valuation > > (1)  [*\[Section 27 Subsection (1) amended by No. 39 of 2006, s. 18, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS18@Hpa@EN) The Valuer-General must give to the owner of any land, at his or her last known address, notice of every valuation of that land made under [section 11](#GS11@EN) , [18](#GS18@EN) , [20](#GS20@EN) or [21](#GS21@EN) unless the Valuer-General has made suitable arrangements with the relevant rating authority for notices of valuations to be given to the owners of land. > > > (2)  A notice under this section – > > > > > > (a) [*\[Section 27 Subsection (2) amended by No. 39 of 2006, s. 18, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS18@Hpb@EN) is to be in writing in an approved form; and > > > > > > > (b) is to contain the words "The notified valuations are determined under the [Valuation of Land Act 2001](/view/html/inforce/2026-04-12/act-2001-102) and for no other purpose". > > > (3)  The validity or operation of a valuation is not affected by reason only of any failure to give notice under this section to an owner of the land affected by the valuation.