(1)  The Valuer-General must, as soon as is reasonably practicable after the making of a proclamation under section 20(9) , provide to –

(a) the Commissioner of Taxes; and

(b) a rating authority which has its rating area or municipal district wholly or partly within the valuation district to which the valuation relates –

a valuation list giving such particulars as are prescribed with respect to the ownership and values of all lands within that valuation district (except such lands of the Crown as are not rateable and have not been valued under this Act) and certified by him or her as being correct.

(2)  The Valuer-General must, at such time in each year after making a valuation list as may be arranged between him or her and the Commissioner of Taxes or any rating authority or, in default of any such arrangement, at such time as the Valuer-General may decide, provide a supplementary valuation list containing information as to all changes of valuations which have been made in the relevant valuation roll since the last valuation list was furnished to the Commissioner or to that rating authority.