(1) The Comptroller shall make out a tax roll in alphabetical order of every person assessed, adding a description of each property assessed, the value of such assessment and the tax imposed thereon.
(2) The tax roll prepared and maintained under subsection (1) shall be constituted in such form as the Comptroller may determine and shall be open to inspection at all reasonable times by any person wishing to inspect it.
(3) On application in writing and on payment of the prescribed fee, the Comptroller shall supply to any person, in such form as the Comptroller determines, a certified copy of any entry made on the tax roll.
(4) The Comptroller may amend the tax roll by—
(a) inserting the name of any person claiming and entitled to have his or her name inserted as owner of property;
(b) inserting the name of any person who—
(i) is liable to tax but whose name has been omitted from the roll, or
(ii) has since the preparation of the roll is liable to tax;
(c) deleting the name of any person who is not liable to tax;
(d) varying the amount of tax if it appears to the Comptroller that owing to any error in entering that amount in the roll or a tax assessment notice the amount has been understated or overstated;
(e) inserting any property and the particulars in respect thereof required by this section which through error or for any other reason has been omitted therefrom;
(f) making such other alterations as are necessary for securing compliance with this section.
(Inserted by Act 30 of 2001)