(1)  For the purposes of section 45(1) of the Act, the prescribed particulars are –

(a) references to enable identification of the relevant land; and

(b) the name and last known postal address of the owner of the land; and

(c) the situation, description and measurements or area of the land; and

(d) the land value of the land; and

(e) the capital value of the land; and

(f) the assessed annual value of the land; and

(g) a brief description of the land and of any improvements on the land.

(2)  A valuation list may, in addition to the particulars specified in subregulation (1) , state –

(a) the value of the estate and interest in the land within the relevant valuation district, including the interests of lessors and lessees; and

(b) the name and postal address of a lessee of land within that valuation district; and

(c) any apportionment of a valuation that the Valuer-General considers appropriate.