77. Returns required for ascertaining annual value.
- The assessor, in order to prepared the valuation list, may whenever he thinks fit, by notice required the owners or occupier 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 entered inspect and measure any such holding:Provided at least forty eight hours' previous notice of the intension to enter, inspect and measure any holding shall be given to the owner or occupier thereof, unless he waives his right to such notice.
