PART 5Council Tax Appeals

Evidence of lists and other documents

39.—(1) The contents of a list may be proved by the production of a copy of the list, or of the relevant part, purporting to be certified to be a true copy by the listing officer.

(2) The contents of a completion notice may be proved by the production of a copy of it purporting to be certified to be a true copy by the proper officer of the billing authority.

(3) In paragraph (2) “proper officer” has the same meaning as in the Local Government Act 1972(1).