(1) Each rating or taxing authority is to be given a
list (referred to in this Act as a
"supplementary list" ) containing such of the information entered in the
Register in relation to land within the authority's area as has changed since
the authority was last given a valuation list.
(2) Supplementary lists are to
be furnished to each such authority--
(a) in accordance with any agreement in
force between the Valuer-General and the authority, or
(b) if no such
agreement exists, at such times as the Valuer-General may determine.
(3) Land
that is valued for the purpose of preparing a supplementary list for a
rating or taxing authority under this section is to be valued as at the 1 July
by reference to which the land was valued for the purposes of the current
valuation list for that authority.
