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Paragraph 12 Powers of the assessor to change a valuation

Original text. Later amendments are not shown.

In certain circumstances we may change a valuation, with effect from the start of the financial year, even though no proposal or appeal has been made. For instance we may:

  • correct any error of measurement, survey or classification or any clerical or arithmetical error; and

  • take account of any material change of circumstances, this being a change affecting the value of the lands and heritages.