Malaysia legislation
Section 137
Section 137
Preparation of Valuation List
(a)
the name of the street or locality in which such holding is situated;
(b)
the designation of the holding either by name or number sufficient to identify it;
(c)
the names of the owner and occupier, if known;
(d)
the annual value or improved value of the holding.
(2)
The Valuation List together with the amendments made under section 144 shall remain in force until it is superseded by a new
Valuation List.
(3)
A new Valuation List which shall contain the same particulars as in subsection (1) shall be prepared and completed once every five years or within such extended period as the State Authority may determine.
Designation if name of owner unknown