12. Board of Revenue may order valuation, and revaluation. - Upon the commencement of this Act in any district or part of a district, the [Board of Revenue] may order that a valuation shall be made of such district or part of a district; and from time to time, after the expiration of the term of five years from the beginning of the year in which the levy of the cesses took effect in accordance with any such valuation, or with any revaluation as hereafter provided in this section [***], or at any time within twelve months previous to the expiration of such term,
the [Board of Revenue] may, if [they think fit, order that a revaluation shall be made of any such district or part of a district, and such revaluation shall take effect from the beginning of such year as the][Board of Revenue] may direct.
