Valuation of Land Act (Cap. 288).

This Act concerns public control on the valuation of land. The general role of the Valuer-General is: (a) to exercise functions with respect to the valuation of land in Vanuatu; and (b) to ensure the integrity of valuations under this Act; and (c) to act as a land referee in disputes regarding rentals and land values (sects 3 to 6). The Principal Valuation Officer is to ascertain the value of each parcel of land in Vanuatu and any land value ascertained under this Act is to be entered in the Valuation Roll. The Principal Valuation Officer may issue a certificate to any person certifying details of an entry in the Valuation Roll and shall give each rating or taxing authority a valuation list. Objections against valuations may be lodged with the Valuer-general under section 21. A person may appeal to the Supreme Court if the person believes the Valuer-General’s determination of the person’s objection was wrong on a point of law.