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Where revision manager decides not to revise valuation
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16. Part 6 of the Principal Act is amended by inserting after section 29 the following:
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“29A. (1) Where a revision manager decides not to—
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(a) amend the valuation of a relevant property under section 28, or
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(b) amend any other material particular in relation to that property as it appears on a valuation list,
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the Commissioner may, exceptionally and provided he or she is of opinion that it is necessary to do so in the interests of equity and uniformity of value or, in a case falling under paragraph (b), in the interests of maintaining the valuation list in as accurate a state as practicable, direct the revision manager, as appropriate, to amend—
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(i) the valuation of that relevant property, or
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(ii) the material particular that, in the opinion of the Commissioner, is inaccurate, and to issue or cause to be issued a new valuation certificate in relation to the property concerned.
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(2) For the purpose of complying with a direction under subsection (1)(i), the revision manager shall determine the valuation in accordance with section 49 as if the valuation were being determined for the purpose of section 28(4). Following that determination, the revision manager shall issue or cause to be issued in relation to the property concerned—
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(a) in accordance with section 29, a copy of the new valuation certificate proposed to be issued under subsection (6) of section 28, and
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(b) in accordance with that subsection (6), the new valuation certificate (in the terms as originally proposed under section 29 or, as the case may be, as amended under subsection (3) of that section).”.
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