Amendment status not verified — confirm the current text below against the official source.
212. An entry in an assessment list shall be conclusive proof - (a) for any purpose connected with a tax to which the list refers, of the amount leviable in respect of any building or land during the period to which the list relates; and (b) for the purpose of assessing any other 1 [Corporation] tax, of the annual value of any building or land during the said period.