Responsibility of Comptroller
4.—(1)  The Comptroller shall be responsible generally for the carrying out of the provisions of this Act and for the collection of property tax and shall pay all amounts collected in respect thereof into the Consolidated Fund.
(2)  The Chief Assessor shall be responsible for the assessment of the annual values of properties for the purposes of this Act.
(3)  The Comptroller shall not amend or otherwise vary any annual value ascribed to any property by the Chief Assessor.