77. Returns required for ascertaining annual value.
- The assessor, in order to, prepare the valuation list, may whenever he thinks fit, by notice require the owners or occupiers of all holdings to furnish him, within fifteen days, with returns of the rent or annual value thereof and a description of the holdings in such detail as the Board may direct; and the assessor, at any time between sunrise and sunset, may enter, inspect and measure any such holding:Provided that at least forty-eight hours previous notice of the intention to, enter, inspect and measure any holding shall be given to the owner or occupier there of unless e waives his right to such notice.
