63.—(1) The statement of the value of property as appearing on a valuation list shall be deemed to be a correct statement of that value until it has been altered in accordance with the provisions of this Act.

(2) The omission from a valuation list of any matter or particular required by this Act to be entered therein or the presence of any inaccuracy in such a list shall not, of itself, deprive of its effect for the purposes of this Act, or any other enactment, any other matter or particular entered in that list.

(3) The fact that a valuation certificate or new valuation certificate, or a draft of such a certificate proposed to be issued to the person concerned—

(a) has not been issued, as required by this Act, to the person concerned, or

(b) has been issued in accordance with this Act to that person but has not been received by him or her,

shall not deprive of its effect for the purposes of this Act, or any other enactment, any matter or particular entered in the relevant valuation list.

F97[(4) Subsections (1) and (2) shall, with the necessary modifications, apply to an existing valuation list as they apply to a valuation list.]