(1) On a date that is no later than 7 days before the date the Commissioner causes to be published under section 23 a valuation list, the valuation manager who secured the carrying out of the valuation concerned under section 19 shall cause to be issued to each occupier of every relevant property to which that valuation relates a certificate stating the value of that property as determined in accordance with that valuation.
(2) Such a certificate is referred to in this Act as a ''valuation certificate''.
(3) Without prejudice to subsection (1), the valuation manager may, at any time prior to the publication date, amend a valuation certificate so as to correct any error (including any electronic error) therein.