(1)  A valuation roll is to be prepared for each valuation district and is to set forth, in respect of each valuation of land contained in the valuation roll, the following particulars:

(a) the name and last known postal address of the owner;

(b) the situation, description and the measurements or area of the land;

(c) the land value of the land;

(d) the capital value of the land;

(e) the assessed annual value of the land;

(f) a brief description of the land;

(g) such additional particulars as may be prescribed –

and may contain such other particulars as the Valuer-General thinks fit.

(2)  Subsection (1)(c) and (d) do not apply in the case of a valuation of land made under section 11(1)(b) .

(3)  A valuation roll or part of a valuation roll may be kept in any form that the Valuer-General considers appropriate and the form of the valuation roll or part may be changed from time to time.

(4)  A valuation roll is to be amended –

(a) as may be necessary for the purpose of showing a valuation of land made under section 20 or 21 ; or

(b) as may be proper for the purpose of indicating a change in the ownership of any land or any other alteration in the particulars set out in the valuation roll under subsection (1) in respect of any land.