36. Valuation and re-valuation to be in force for five years.
- Except as otherwise in this Part expressly provided, every valuation and re-valuation made under this Chapter shall remain in force for the term of five years from the date fixed by the [Board of Revenue] [Substituted by Act 6 of 1910, for the words 'Lieutenant-Governor'.] under Section 12 as the date from which the cess leviable in pursuance thereof shall take effect, and thereafter, until another re-valuation and assessment in substitution thereof shall have been ordered and completed.
