Chapter 29:15 URBAN COUNCILS ACT by it in the proceedings or make such other order as the valuation board determines to be appropriate. (5) Any reference of a question by the valuation board to the Supreme Court under this section shall be by way of a stated case for the opinion of the Supreme Court. 262 Procedure upon completion of proceedings in relation to objections to valuations (1) Where no objections to a valuation roll or an amendment thereof have been duly lodged in terms of this Part or any such objections that have been lodged have been withdrawn and the valuation board has not sat, the clerk of the valuation board shall advise council accordingly, and— (a) the valuation roll shall be signed and certified by the mayor or chairman of the council; or (b) the council may in terms of section two hundred and forty-nine cause the valuation roll to be amended; as the case may be. (2) Whenever the valuation board has sat and completed its consideration of any objections duly lodged in terms of this Part and has made such alterations and amendments to the valuation roll as it considers necessary— (a) where it has been considering objections to a valuation roll, the president of the valuation board shall sign and certify the valuation roll as so altered and amended, and the clerk of the valuation board shall thereupon transmit to the council a certified copy of the valuation roll showing the original valuation or assessment and the alterations, if any, made by the valuation board; (b) where it has been considering objections to a proposed amendment of a valuation roll, the clerk of the valuation board shall notify the council in writing of the decision of the valuation board on the proposed amendment. 263 Advertisement of valuation roll (1) The council shall cause a notice to be inserted in the Gazette and in two issues of a newspaper informing all persons that the valuation roll— (a) has been certified in terms of section two hundred and sixty-two; and (b) shall, subject to sections two hundred and sixty-one and two hundred and sixty-six, become finally fixed and binding upon all persons concerned and the date on which it will come into effect. (2) A general valuation roll shall come into effect for rating purposes on the 1st January or 1st July next following the date on which it was certified in terms of section two hundred and sixty-two, whichever is the sooner. 264 Correction of valuation roll (1) Subject to subsections (2) and (3), the council may at any time cause any error on the valuation roll to be corrected any may authorize any such amendments to the valuation roll as are consequential on the change of ownership of any property or on the exclusion of any property from the council area. (2) Before causing any error in respect of the matters mentioned in paragraphs (b), (c) and (d) of section two hundred and fifty-three to be corrected, the council shall notify the owner and the occupier of the property concerned, in writing, of the proposed correction. (3) If the owner or occupier referred to in subsection (2)— (a) within twenty-one days of receiving notification in terms of that subsection, lodges with the town clerk an objection in the prescribed form to the proposed correction, that objection shall be referred to the valuation board for determination unless the owner or occupier withdraws his objection or the council withdraws the proposed correction, and sections two hundred and fifty-five to two hundred and sixty-two shall apply, mutatis mutandis, in respect of the determination of the objection; (b) does not object in terms of paragraph (a) or withdraws any such objection, the proposed correction may be made. 104