Duties of valuation officer

(1) Where a new valuation roll is prepared for a town it shall be returned in the form prescribed in the First Schedule by the valuation officer who shall, (a) sign and date the same; 10 (b) transmit it to the local authority not later than the 31st day of December preceding the date on which the roll is to come into force in that town; and (c) forthwith publish a notice in the Gazette and in one or more newspapers that the roll has been completed and transmitted to the local (2) A copy of the said roll shall be exhibited in one or more conspicuous place or places at the office of the local authority in the town to which it relates and shall remain so exhibited for fourteen days at least. (3) The roll for a town so signed and sent to the local authority of that town shall as from the date when it comes into force be the valuation roll for that town, and any failure on the part of the valuation officer to complete any proceedings with respect to the preparation and signing of the roll within the time required by this Act, or any omission from such roll of any matter required by law to be included therein, shall not of itself render the roll invalid, and until the contrary is proved the roll shall be deemed to have been duly made in accordance with this Act.