(1)  The Valuer-General must give to the owner of any land, at his or her last known address, notice of every valuation of that land made under section 11 , 20 or 21 unless the Valuer-General has made suitable arrangements with the relevant rating authority for notices of valuations to be given to the owners of land.

(2)  A notice under this section –

(a) is to be in writing in the prescribed form; and

(b) is to contain the words "The notified valuations are determined under the Valuation of Land Act 2001 and for no other purpose".

(3)  The validity or operation of a valuation is not affected by reason only of any failure to give notice under this section to an owner of the land affected by the valuation.