Section 74

Every Authority may, no later than the first day of December in each year or such later date as the Minister may allow, cause to be made a valuation of the rateable value of all rateable property:

Provided that an Authority may for not more than four consecutive years or such longer period as the Minister may in any particular case allow, resolve that it shall not be necessary to cause a valuation to be made in such year and in such case the valuation of the previous year shall be adopted as the valuation for the forthcoming year.

Where the Minister so requires, an Authority shall authorise a Government valuer to carry out the valuation under this section and shall pay to the Government for the service of the valuer such sum as the Minister may determine:

Provided that where the Minister so requires, an Authority shall appoint a qualified valuer to carry out the valuation under this section and shall pay a fee for such service as the

Minister may determine.

Having regard to the time needed to collect valuation data and to undertake revaluation of all rateable property within the rating area, the Authority may by resolution fix the date by reference to which the valuation of rateable value is to be made.

Power of entry.