Property Tax Act 1960 · 2020 Revised Edition · Part 3 · Imposition of Property Tax
10. Valuation List
Feedback & supportThe Chief Assessor must cause to be prepared a list, known as the Valuation List, of all houses, buildings, lands and tenements.
Chief Assessor
“Chief Assessor” means the Chief Assessor appointed under section 3;
The inclusion in the Valuation List of any house or building which has been erected in contravention of any written law does not prevent the person who has contravened that law from being liable to the penalty provided under that law, or such unauthorised house or building from being demolished under the provisions of that law.
Valuation List
“Valuation List” means the Valuation List prepared under section 10.
The Valuation List must contain in respect of all houses, buildings, lands and tenements —
a description or designation sufficient for identification;
the name of the owner;
the annual value ascribed thereto; and
such other particulars as the Chief Assessor may from time to time consider necessary.
Each part of a building divided laterally or horizontally into parts in such a manner that the owner, either solely or jointly with other owners, of one part is not also the owner either solely or jointly with the other owners respectively of any other part, is for the purpose of this Part deemed to be a building.
building
“building” means any structure erected on land and includes any house, hut, shed or similar roofed enclosure, whether used for the purposes of human habitation or otherwise, any slip, dock, wharf, pier, jetty, landing-stage, underground or overground tank for the storage of solids, liquids or gases, and any oil refinery;
Each part of a partially completed building divided laterally or horizontally into parts is for the purposes of this Part deemed to be a building if it is used for human habitation or otherwise.
When the name of the owner is not known, it is sufficient to designate the owner in the Valuation List and in any proceedings to recover any tax or arrears thereof as “the owner” of that house, building, land or tenement (as the case may be) without further description.
owner
“owner” means the person for the time being receiving the rent of any premises whether on his, her or its own account or as agent or trustee for any other person or as receiver or who would receive the same if the premises were let to a tenant and includes the person whose name is entered in the Valuation List;
The Valuation List may be prepared and kept in electronic form in a computer or on any magnetic, optical, chemical or other medium as may be determined by the Chief Assessor.