New Zealand: Acts affecting Native Lands, 1886, 1888-91 and 1894-95

Of the Valuation-Roll

3.	Property to be assessed on annual value or on capital value.
4.	System of rating in force in districts.
5.	County roll to be the standard roll from which all other rolls in county to be framed. (1.) Where Counties Act not in force, Road Board or Town Board roll to be the standard, as the case may be. (2.) New rolls. (3.) Town Board may make separate roll for local rates. (4.) Separate rolls for special rates.
6.	Valuers to be appointed.
7.	Valuers to make declaration. First Schedule.
8.	Valuers to make valuation-lists. Second Schedule.
9.	Valuers may enter premises.
10.	Owner in occupation to be entered as occupier.
11.	When property occupied by several persons with different interests.
12.	In boroughs, owner to be deemed the occu pier in cases of less than three months' occupancy.
13.	In case of co-partners, who to be liable.
14.	Unknown owner to be rated as "owner,"
15.	Valuation-list to be open for inspection. Third Schedule.
16.	Ratepayers may inspect valuation-list.