Section 71

The contents of any document prepared, issued or served under or for the purposes of this Act are, until the contrary is proved, presumed to be correct and the production of any book purporting to contain any tax, valuation or assessment made by virtue of this Act is, without any other evidence whatever, prima facie evidence of the making and validity of the tax, valuation or assessment mentioned therein.

All records, registers and other documents required by this Act to be kept by the Comptroller or the Chief Assessor or any officer employed in the administration of this Act are deemed to be public documents and copies or extracts certified by the Comptroller or the Chief Assessor or by an officer responsible for the custody thereof to be true copies or extracts (as the case may be) subscribed by the Comptroller or the Chief Assessor or such officer with his or her name and his or her official title are admissible in evidence as proof of the contents of that document or extract thereof.