Section 4

The Comptroller is responsible generally for the carrying out of the provisions of this Act (except in relation to such functions and duties as may be assigned to the Street and Building Names Board under this Act) and for the collection of property tax and must pay all amounts collected in respect thereof into the Consolidated Fund.

The Chief Assessor is responsible for the assessment of the annual values of properties for the purposes of this Act.

The Comptroller must not amend or otherwise vary any annual value ascribed to any property by the Chief Assessor.