(3) The assessment of any house or lot of land as entered in the original general list or in the list or alterations made by the Court, as the case may be, shall be held to be its ascertained rent for the purpose of taxation and the rate fixed by Cabinet to be paid shall be the tax to be paid during the year of the publication of such general list and the following year, except so far as it has been added to, altered or amended by the original supplementary list or the list of alterations made by the Court, as the case may be, which, to the extent so added to, altered or amended, shall be the list on which the rate fixed by Cabinet shall be paid for the intermediate year in which there has been no general assessment.