48Valuation lists to constitute assessment rolls, &c.

### 48 Valuation lists to constitute assessment rolls, &c. > A valuation list furnished to a rating authority by the Valuer-General under [section 45](#GS45@EN) , together with all supplementary valuation lists so furnished to that authority, is, in respect of the lands the valuations of which are set forth in those lists, to constitute the valuation roll or assessment roll of that authority under or for the purposes of any Act, until superseded by a new valuation list furnished to that authority as provided by that section.