Amendment status not verified — confirm the current text below against the official source.
Notice when valuation made for first time is increased.— The Commissioner shall, in all cases in which any land or building is for the first time, valued, or in which the valuation of any land or building previously valued is increased under section 114, give special notice thereof to the owner or occupier of the same, and when the valuation is so increased, the said notice shall contain a Statement of the grounds of the increase.