(1) Each rating or taxing authority is to be given a list (referred to in this Act as a
"valuation list" ) containing such of the information entered in the Register as relates to land within the authority's area.
(2) Valuation lists are to be furnished to each such authority--(a) in the case of a list to be furnished to the Chief Commissioner of State Revenue, before 31 December in each year, and(b) in the case of a list to be furnished to any other authority, at least once every 3 years.