Western Australian Consolidated Acts Western Australian Consolidated Acts (1) Where, as a result
of an interim valuation, a determination of the unimproved value of rateable
land comes into force under the Valuation of Land Act 1978 during the
currency of any financial year, and that value is an amount different from the
amount stated in the rating records for that year as the unimproved value of
that land, the Corporation shall adopt the former value and amend the entry in
the rating records accordingly.
(2) Where the
Corporation amends the rating records under subsection (1), it may, on
the basis of that amendment, amend the assessment of rates payable on the land
in respect of the portion of the current financial year unexpired as at the
date the determination of the unimproved value comes into force under the
Valuation of Land Act 1978 .
[Section 99E inserted by No. 76 of 1978
s. 65; amended by No. 25 of 1985 s. 235; No. 110 of 1985
s. 100; No. 73 of 1995 s. 78.]