Reply To: Base Date use – Why do we only use every third valuation

#21479
Robert Hay
Participant

    The Hills

    Hi Dallas

    VALUATION OF LAND ACT 1916 – SECT 48
    Furnishing valuation lists to authorities
    48 Furnishing valuation lists to authorities
    (1) Each rating or taxing authority is to be given a list (referred to in this Act as a
    “valuation list” ) containing such of the information entered in the Register as relates to land within the authority’s area.
    (2) Valuation lists are to be furnished to each such authority–
    (a) in the case of a list to be furnished to the Chief Commissioner of State Revenue, before 31 December in each year, and
    (b) in the case of a list to be furnished to any other authority, at least once every 3 years.

    Hope this helps