Chapter 29:15 URBAN COUNCILS ACT (ii) a town planning scheme or the construction of any public work or undertaking; or (iii) flood or other disaster; or (iv) any cause peculiar to that property; and (c) any properties which have been consolidated or any property which has been subdivided into lots as shown on an approved diagram or general plan within the meaning of the Land Survey Act [Chapter 20:12]; and (d) any property in respect of which there are errors in the general valuation roll affecting the value or assessment of the property. (2) The valuation or assessment of any property appearing on a supplementary valuation roll shall be deemed for all purposes to form part of the general valuation roll on the basis of which the valuation or assessment is calculated: Provided that, where improvements to non-residential property appear on the supplementary valuation roll as completed improvements and upon the general valuation roll as uncompleted, the valuation of the improvements as shown on the supplementary valuation roll shall be taken as the valuation of those improvements. (3) In the making of any supplementary valuation or assessment in terms of subsection (1) the same procedure shall be observed as is specified in this Part with regard to general valuations, save that— (a) at the option of the council the requisite notice may be served in writing upon the owner of any property affected instead of being published as provided in section two hundred and fifty-four; (b) any objection against the valuation of property such as is referred to in subparagraph (i) of paragraph (b) of subsection (1) shall be limited to the change of valuation as a result of the alteration, addition or demolition referred to in that subparagraph. 249 Amendment of general valuation rolls (1) Where— (a) any property does not appear on the current valuation roll; or (b) the value of any non-residential property has been materially affected by— (i) alterations, additions or demolitions; or (ii) a town planning scheme or the construction of any public work or undertaking; or (iii) flood or other disaster; or (iv) any cause peculiar to that property; or (c) any properties have been consolidated or any property has been subdivided into lots as shown on an approved diagram or general plan within the meaning of the Land Survey Act [Chapter 20:12]; or (d) there are errors in the general valuation roll affecting the value or assessment of any property; the council may, subject to this Part, cause the valuation roll to be amended instead of causing a supplementary valuation roll to be prepared in terms of section two hundred and forty-eight. (2) Before causing a valuation roll to be amended in terms of subsection (1), a council shall— (a) cause a list of the proposed amendments to be open for inspection at the office of the council by any owner or occupier of property affected by such amendment or by a duly authorized representative of such owner or occupier who may, during office hours, inspect such list and make copies thereof; and (b) serve upon every owner or occupier of property affected by such amendment a notice in writing— (i) specifying the property affected, the existing and proposed valuations or assessments of the property, the date with effect from which it is intended to amend the valuation or assessment and the reasons for the amendment; and 98

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