15.—(1) The Chief Assessor shall, at the end of the period allowed for inspection, cause the proposed Valuation List for the ensuing year to be amended by deleting therefrom all properties in respect of which notice of objection under section 14(1) has been given and, after such amendment has been made, shall authenticate the Valuation List, as amended, in such manner as he thinks fit.
[25/63; 46/96]
(2) Such Valuation List, as authenticated, shall come into operation on 1st January then next ensuing and notice of the authentication shall forthwith be published in the Gazette.
[25/63]
(3) The authenticated Valuation List may be amended from time to time as provided in this Act and the amendment may be made retrospective to the date of the coming into operation of the Valuation List.
[25/63]
(4) Notwithstanding that any property has been deleted from such Valuation List pursuant to subsection (1), there shall be payable to account of tax in respect of that property for the ensuing year a sum calculated at the prescribed rate of tax on the basis of the proposed annual value thereof; and such sum shall be payable and recoverable in the manner in which taxes are payable and recoverable under this Act.
[24/73]
(5) Upon the determination by the Chief Assessor of any objection in respect of any of the properties deleted from the Valuation List pursuant to subsection (1) —
(a)
if no notice of appeal is lodged within the prescribed time, the Chief Assessor shall cause the authenticated Valuation List to be amended to include such property in accordance with his decision upon the objection;
(b)
if a notice of appeal is lodged within the prescribed time, the Chief Assessor shall cause the authenticated Valuation List to be amended to include that property in accordance with the direction of the Valuation Review Board.
[25/63]
(6) Any amendment made pursuant to subsection (4)(a) or (b) shall be authenticated in such manner as the Chief Assessor thinks fit and, whether made before or after the date of the coming into operation of the Valuation List, shall be effective from such date.
[25/63; 46/96]
(7) Notice of authentication of every such amendment shall forthwith be given to every owner who has given to the Chief Assessor notice of objection in accordance with section 14(1).