Chapter 29:15 URBAN COUNCILS ACT (5) If the council objects to any valuation or assessment appearing in the valuation roll or to any proposed amendment thereof, it shall give notice in writing in the form prescribed to the owner or occupier of the property concerned and to the clerk of the valuation board at least twenty-eight days before the day upon which the valuation board will sit to consider the valuation roll. (6) If any objection has been duly lodged in terms of this Part and has not been withdrawn and the objector fails to appear, either personally or through a representative, on the day appointed for the hearing of objections, that objection shall nevertheless be considered and determined by the valuation board. 257 Powers and procedure of valuation board (1) The valuation board, at the day, place and hour appointed— (a) shall proceed to consider any objections duly lodged in terms of this Part and not previously withdrawn; (b) may consider any objection made which was not duly lodged, whether by reason that it was not in the prescribed form or was out of time or otherwise: Provided that if no objections to the valuation roll or any amendment thereof have been duly lodged in terms of this Part, it shall not be necessary for the valuation board to sit. (2) After considering any objections in terms of subsection (1) and the valuation roll, the valuation board may, subject to this section— (a) confirm any valuation or assessment or amendment thereof, as the case may be; (b) make such alterations or amendments in the valuation roll as it considers expedient, whether or not an objection has been lodged in respect of the properties concerned; (c) without derogation from paragraph (b), transfer any residential property to another rating zone, where the board considers it would be more appropriately placed in that other zone. (3) In the case of property in respect of which no objection has been lodged, no alteration or amendment shall be made to the valuation or assessment thereof unless the owner or occupier of the property concerned and the council have— (a) received twenty-eight days’ notice in writing from the clerk of the valuation board of— (i) the day, place and hour of the sitting of the valuation board at which such alteration or amendment will be considered; and (ii) the nature and extent of the proposed alteration or amendment; and (b) been afforded an opportunity to make such representations to the valuation board as they may think fit. (4) The valuation board shall not reduce or increase the valuation of properties in the whole or any portion of the council area by a percentage. (5) The valuation board may, for the proper adjudication of all matters before it— (a) hear and receive evidence and examine witnesses on oath, which shall be administered by the president; and (b) by notice under the hand of the president, call upon any person— (i) who, in its opinion, is able to give material information concerning the valuation or assessment under consideration; or (ii) whom it suspects or believes has in his possession or custody or under his control any book, document or thing which has any bearing on the valuation or assessment under consideration; to appear before it at the day, place and hour specified in the notice to be interrogated on oath or to produce such book, document or thing. (6) Any person who, after being called upon to appear before the valuation board to be interrogated or to produce any book, document or thing— (a) fails without sufficient cause to attend at the day, place and hour specified in the notice; or (b) fails to remain in attendance until excused by the valuation board; or (c) refuses to be sworn or affirmed as a witness; or 102