13.—(1) Where the Chief Assessor has not included any property in a Valuation List pursuant to section 12(3) and an appeal has been made to the Valuation Review Board, there shall be payable to account of tax in respect of such property for each year during which the property has been omitted from the Valuation List a sum calculated at the prescribed rate of tax on the basis of the proposed annual value.
(2) Such sum shall be payable and recoverable in the manner in which the tax is payable and recoverable under this Act.