South Australian Consolidated Acts South Australian Consolidated Acts11—General valuations
(1) The Valuer-General
must make or cause to be made general valuations of land within the areas of
the State.
(2) For the purposes
of each such general valuation, the Valuer-General must determine or cause to
be determined, with respect to all land subject to the general valuation, the
annual value, the capital value, the site value and the unimproved value of
the land so far as those values are required for the purpose of levying or
imposing any rate, tax or impost.
(3) A separate
valuation roll must be prepared in respect of each area.