Hi Jason
Short answer – yes you need to make changes to any rates made in each base date.
Long answer – Section 14DD refers to ‘alterations to the Register of Land Values’ for any ‘reascertainment …… allowance or apportionment factor’, ‘objection or appeal’ or ‘clerical error or misdescription’. Section 61 says ‘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’.
Importantly you do need to refund any overpayment.
I hope this is helpful.
Regards,
Andrew
