Amendment status not verified — confirm the current text below against the official source.
(1) The [Municipality]4 may at any time alter or amend the assessment list-- (a) by entering therein the name of any person or any property which ought to have been entered or any property which has become liable to taxation after the authentication of the assessment list; or (b) by substituting therein for the name of owner or occupier of any property the name of any other person who has succeeded by transfer or otherwise to the ownership or occupation of the property; or (c) by enhancing the valuation of or assessment on any property which [has become incorrectly valued or assessed or which, by reason of fraud, misrepresentation or mistake, has been incorrectly valued or 258 assessed]3; or (d) by re-valuing or re-assessing any property the value of which has been increased by additions or alterations to buildings; or (e) where the percentage on the annual value at which tax is to be levied has been altered by the [Municipality]4 under the provisions of section 136, by making a corresponding alteration in the amount of the tax payable in each case; or