VALUATION OF LAND ACT 1916 - SECT 61 Valuations to be used as basis of rates, taxes and duties
VALUATION OF LAND ACT 1916 - SECT 61
Valuations to be used as basis of rates, taxes and duties61 Valuations to be used as basis of rates, taxes and duties
Notwithstanding
anything to the contrary in any Act, each such rating or taxing authority
shall use any valuation list and any supplementary list so furnished by the
Valuer-General as the basis of its rate or tax in respect of any land included
in any such list, and the values stated therein shall be deemed to be the
values fixed or determined by a valuation or assessment duly made under the
Acts relating to the rate or tax without any necessity to give any notice
thereof. No appeal against such valuation under any such Act shall lie except
as to a matter which would not be admissible as a ground of objection under
this Act--
Provided that a new valuation made by the Valuer-General in accordance with
section 20 (3) (b) shall not be used by a rating or taxing authority as the
basis of its rate or tax in respect of the land included in such valuation.