Section 68
Confirmation of new Valuation List
of Local Authorities Ordinance, 1996
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(1)
On or before the 31st day of December of the year preceding the year in which any Valuation List is to come into force, the local authority shall, with the approval of the Minister, confirm such Valuation List with or without any amendment or revision and the Valuation List so confirmed shall be deemed to be the Valuation
List until such time as it is superseded by another Valuation List.
(2)
The confirmed Valuation List referred to in subsection (1)
shall be deposited in the office of the local authority and shall be open during office hours to inspection by all owners and occupiers of holdings comprised therein, and a notice that it is so open to inspection stating the place of inspection shall forthwith be published.
(3)
The local authority shall not be required to hear and determine all objections to the Valuation List before confirming it in accordance with subsection (1), and if any objection is not heard and determined before the Valuation List is confirmed it shall be heard and determined as soon as possible thereafter and with the like consequences as if it has been heard and determined before the
Valuation List was so confirmed, and until the objection has been heard and determined the increase in valuation or new valuation objected to shall be deemed to be in force and be payable, provided
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that if the objection is upheld and the valuation is varied or reduced, any excess rates paid shall be forthwith refunded to the objector.