(1) The Valuer-General
shall, as soon as practicable after the coming into operation of this Act,
complete and maintain valuation rolls of rateable land.
(2) The Valuer-General
shall, as soon as practicable after a general valuation of rateable land in a
valuation district shall have come into force, complete and maintain a new
valuation roll or new valuation rolls in respect of such land.
(3) There shall, so
far as practicable, be a separate valuation roll for each valuation district.
(4) The valuation
rolls shall be in such form as the Valuer-General determines and shall contain
the following particulars in respect of rateable land —
(a) a
description of every portion of land separately valued sufficient to identify
it; and
(b) the
gross rental value or the unimproved value of the land that has been
determined by the Valuer-General; and
(c) the
date on which the valuation or valuations shall, or shall have, come into
force; and
(d) such
additional particulars as the Valuer-General may determine.
(5) Every valuation
roll shall for all purposes and in all proceedings be evidence of every
valuation recorded in that roll and of the particulars in respect of rateable
land set out in the roll as required by subsection (4) and until the contrary
is proved every valuation recorded in a valuation roll shall be presumed to
have been duly made under this Act and to have force according to the
particulars so set out.
[Section 26 amended: No. 73 of 1986 s. 10; No. 17
of 1993 s. 12.]