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(1)Where a new valuation list is to be made for a rating area, the valuation officer shall—
(a)prepare a draft valuation list;
(b)when the draft is completed, transmit three copies thereof to the rating authority ;
(c)forthwith publish in the prescribed manner notice that the draft has been completed;
(d)where there is included in the draft as completed some hereditament not previously assessed, send, within the seven days following that of the completion of the draft, to the occupier of that hereditament a notice of the gross, net annual and rateable values of the hereditament inserted in the draft list.
(2)For the period beginning with the date on which the copies of the completed draft are received by the rating authority and ending twenty-one days after the date on which the notice of the completion of the draft list is published as aforesaid, one of the said copies shall be open to inspection during ordinary business hours at the offices of the rating authority, and the said notice shall include a statement that a copy of the draft list is open to inspection as aforesaid and a statement of the right of objection conferred by the next succeeding section.
(3)Notwithstanding anything in the [18 & 19 Geo. 5. c. 44.] Rating and Valuation (Apportionment) Act, 1928, the valuation officer, in preparing the draft of a valuation list, shall not treat any hereditament as an agricultural, industrial or freight transport hereditament unless either—
(a)it was so treated for the purposes of the last preceding list; or
(b)a claim that it ought to be so treated has been made to him by the owner or occupier of the hereditament in the prescribed form.
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