A valuation may be amended if—
(a) the valuation was on the basis that the land was used for a purpose other than as a single dwelling house or for farming; and
(b) the land has ceased to be used for that purpose; and
(c) the land is now used as a single dwelling house or for farming; and
(d) the valuer-general considers, having regard to section 46 , the cessation and the current use have caused a change to the land’s value.
Note—See section 46 (1) (b) (Particular enhancements must be disregarded).