Contents of valuation roll

(1) A valuation roll for each district shall be prepared by the Chief Valuer for the purposes of this Act in respect of “agricultural lands” and such valuation roll shall set forth in respect of each separate property the following particulars– (a) the name of every owner of the land and the nature of his interest therein, together with the name of the beneficial owner in the case of land held in trust; (b) the name of the occupier or, if there be more than one, the occupiers and the area occupied by each; (c) the location, description and area of the land; (d) the unimproved value of the land; and (e) whether or not the land is in use based on the improvements, if any, made on such land; or (f) the tax payable therefor. (2) A separate register shall be maintained in the same manner as in sub-section (1) by the Chief Valuer in respect of suburban lands. (3) A separate register shall also be maintained in the same manner as in sub-section (1) by the Chief Valuer in respect of beach lands. 12 [CAP. 58 (4) The Minister may, for the purpose of enabling the Chief Valuer to revise the valuation rolls in sufficient time as provided in section 13, appoint different dates as base dates for different districts or combination of districts by Order published in the Gazette. (5) The Chief Valuer shall, when making any notification in the Gazette as provided under sub-sections (1) and (2) of section 13, ensure that such notification complies with the base dates specified by the Minister under sub-section (4) above.