Evidence

(1) In any proceedings for the recovery of taxes, a Certificate from the Government Chief Valuer, specifying the amount of taxes owed by any landowner, or owed on any parcel of land, shall without further proof be admissible in evidence and be prima facie proof of the amount owed. (2) Any certificate purporting to be signed by the Government Chief Valuer shall be presumed to be signed by the Government Chief Valuer until the contrary is proved. (3) A certificate copy of the valuation roll or any tax record shall without further proof be admissible in evidence in any proceedings for recovery of taxes to the same extent as the original and a signature on any certificate copy purporting to be the signature of the Government Chief Valuer shall be presumed to be the signature of the Government Chief Valuer until the contrary is proved.