Regulation 18 Certificates: general
The appropriate valuation officer shall certify the values which fall to be certified by him under these Regulations as soon as practicable after the circumstances calling for the certification come to his attention (whether by virtue of an application by the billing authority, the Secretary of State, the ratepayer concerned, or otherwise).
Where, whether by reason of a decision of a valuation tribunal or otherwise, the appropriate valuation officer forms the opinion that a certificate under these Regulations (other than such a certificate which has been confirmed on appeal) is inaccurate, he shall certify the value which in his opinion should be substituted for that originally certified.
A certificate under paragraph (2) shall have effect in place of the previous certificate, and any appeal against the previous certificate under regulation 19 shall be treated as withdrawn.
The valuation officer certifying a value in pursuance of these Regulations shall send a copy of the certificate to—
the billing authority concerned, or, in so far as it relates to a liability under section 54 of the Act, the Secretary of State; and
the ratepayer concerned.
The copy of a certificate sent to a ratepayer in pursuance of paragraph (4) shall be accompanied by a statement of the effect—
of regulation 19, and
where it is a certificate under paragraph (2), of paragraph (3),
and may be sent to the ratepayer’s last known address or to the address of the hereditament in question.
A certificate issued under these Regulations—
shall be retained by the valuation officer who issued it; and
may be inspected by any person at any reasonable time.