44New valuation on application of owner, &c.

### 44 New valuation on application of owner, &c. > > (1)  [*\[Section 44 Subsection (1) amended by No. 39 of 2006, s. 23, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS23@EN) The Valuer-General must, on the application in an approved form of – > > > > > > (a) any person having an estate or interest in land; or > > > > > > > (b) any person by whom duty is payable under the [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) in respect of a settlement, deed of gift or declaration of trust relating to land – > > > > and, subject to [subsection (6)](#GS44@Gs6@EN) , on payment of the prescribed fee, cause a new valuation of that land to be made for the purpose of determining the value of that land as at a date prior to or subsequent to the date of the making of the last valuation of that land under this Act. > > > (2)  Where any new valuation is made under [subsection (1)](#GS44@Gs1@EN) , it is not to be entered on the valuation roll. > > > (3)  The Valuer-General must provide the applicant with a certificate of any new valuation made under [subsection (1)](#GS44@Gs1@EN) . > > > (4)  A certificate under [subsection (3)](#GS44@Gs3@EN) is to specify – > > > > > > (a) the land value, the capital value and the assessed annual value; and > > > > > > > (b) where the certificate relates to an interest that is less than the fee simple, the value of that interest – > > > > but if the certificate is required only for the purpose of stamp duty, probate or administration, only the capital value of the land needs to be specified. > > > (5)  For the purpose of this section, any person who has applied for probate or administration or who has commenced a probate action is to be taken to have an interest in the lands of the relevant deceased person. > > > (6)  The Valuer-General may provide any person referred to in [subsection (1)](#GS44@Gs1@EN) with a report on the valuation of the land on such terms as the Valuer-General determines. > > > (7)  A valuation made under this section may include the land values, capital values and assessed annual values of the estates and interests of all owners in any such lands and omit the value of any dependent estates and interests in the land.