Chapter 29:15 URBAN COUNCILS ACT “valuation officer” means a person appointed in terms of section two hundred and thirtyseven as a valuation officer or assistant valuation officer. (2) For the purposes of this Part, any reference to improvements includes— (a) all buildings, movable or immovable; (b) incomplete buildings which are occupied in whole or in part; (c) all work actually done or material used upon any land by the expenditure of capital or labour by or on behalf of any owner or occupier of, or any holder of an interest in, such land but in so far only as the effect of such work or material used is to increase the value of the land and the benefit thereof is unexhausted at the time of valuation. (3) For the purposes of this Part, any reference to improvements does not include— (a) the clearing of land of trees, undergrowth or rock or the levelling or draining of the land or works of a similar nature; (b) work done or material used on or for the benefit of any interest in land by the State or by any council, unless such work or material has not become the property of the State or such council; (c) any overhead power poles or pole lines or any tubular poles or pole lines or underground air pipes or lines or underground water pipes or underground cables in, or under, any land, together with any transformers and switchgear necessary and used in connection with such cables or overhead lines, held by any electricity undertaking; (d) any telecommunication line as defined in the Postal and Telecommunication Services Act [Chapter 12:02] or any radio apparatus as defined in the Radiocommunication Services Act [Chapter 12:04]; (e) plant or machinery which is situated on or in any property that is occupied and used wholly or mainly in connection with one or more of the following activities— (i) the making or assembly of any article, product or goods or part of any article, product or goods; (ii) the altering, repairing, renovating, ornamenting, painting, spraying, polishing, finishing, cleaning, dyeing, washing or breaking up of any article or material; (iii) the generation of electricity for sale; (iv) the adaption for sale or use of any article or material; (v) the sorting, assembling or packing, including washing or filling bottles or other containers, of any article or material; (vi) printing by letterpress, lithography, photogravure or similar process, including any activity associated with the printing industry; (vii) the production and storage of gas in a holder with a storage capacity of not less than seventy cubic metres; (viii) the freezing, chilling or storage in cold storage of any article or material; (ix) the painting, spraying, construction, reconstruction, assembling, repairing or breaking up of vehicles or parts thereof; (x) the slaughtering of livestock; where such plant and machinery is used wholly or mainly for one or more of the activities mentioned in subparagraphs (i) to (x) or wholly or mainly for the conveying of any article or material from one place to another on or in the said property in connection with one or more of the said activities: Provided that this paragraph shall not extend to plant or machinery situated on a property which is occupied and used wholly or mainly for— (a) the sale of goods by wholesale or retail; or (b) repair work; or (c) storage, not being storage such as is mentioned in subparagraph (vii) or (viii). 237 Appointment of valuation officers and assistants (1) Every council— (a) shall appoint a valuation officer to make valuations and assessments and prepare valuation rolls provided for in this Part and to amend and correct such valuations, assessments and valuation rolls; and 94