URBAN COUNCILS ACT Chapter 29:15 Provided that where land only has been valued in terms of section two hundred and fifty-one, it shall only be necessary to show in the valuation roll the valuation of the land; and (e) in the case of residential property— (i) the number of rating units assigned to the property; and (ii) the rating zone in which the property is situated; and (f) such other particulars as may be required by the council concerned. 254 Objections to valuation roll As soon as a valuation roll has been completed the valuation officer shall sign it and submit it to the council which shall— (a) cause a copy thereof to be open to inspection at the office of the council by any owner or occupier of property included in such roll or his duly authorized representative who may during office hours inspect such roll and make copies thereof; and (b) by notice published in the Gazette and in two issues of a newspaper, call upon owners and occupiers of property to lodge with the clerk of the valuation board in writing in the form prescribed any objections they may have— (i) against the valuation of any non-residential property owned or occupied by them or against any apportionment of such valuation; or (ii) against the assessment of any residential property owned or occupied by them and, in particular, against— A. the number of rating units assignedto the property; and B. the rating zone within which the property has been placed; or (iii) in respect of any error, omission or incorrect description in relation to any property, whether owned or occupied by them or not; within a specified time which shall not be less than twenty-one days from the publication of that notice in the Gazette. 255 Notice of sitting of valuation board The clerk of the valuation board shall— (a) publish notice in the Gazette and a newspaper intimating the place, hour and date at and on which the valuation board will sit to consider objections lodged in terms of this Part and not previously withdrawn; (b) at least twenty-eight days before the day upon which the valuation board will sit— (i) post a copy of the notice referred to in paragraph (a) to every objector to the address stated in his form of objection; and (ii) forward a copy of the notice referred to in paragraph (a) to the valuation officer, together with copies of all objections which are to be considered by the valuation board. 256 Appearance before valuation board (1) Any owner or occupier who has submitted an objection in terms of this Part may, unless he has previously withdrawn his objection, appear before the valuation board personally or represented by a legal practitioner or any other person duly authorized thereto in writing. (2) The council may appear before the valuation board at any of its sittings for the purpose of making any representations or objections on behalf of the council and shall be represented before the valuation board by such person, not being the valuation officer, as the council may appoint. (3) The valuation officer shall appear before the valuation board. (4) The representative of the council, the valuation officer and any objector or his representative may call evidence and cross-examine any witness giving evidence before the valuation board. 101