### 49 Use of valuations under this Act for taxes and rates > [*\[Section 49 Amended by No. 39 of 2006, s. 26, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS26@EN) Notwithstanding any other Act, a valuation of land shown on a valuation roll and any applicable adjustment factor determined under [Part 9A](#HP9A@EN) may be used for the purposes of assessing taxes and rates under the [Land Tax Act 2000](/view/html/inforce/2026-04-12/act-2001-102) and the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .

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Section 49 - Valuation of Land Act 2001 - Use of valuations under this Act for taxes and rates — Zoe