(1) When a tax on buildings or lands or both is imposed, the assessor shall cause an assessment list of all buildings, or lands, or buildings and lands in the¹[municipal area] to be prepared, containing, --

(a) the name of the division and street in which the property is situated;

(b) the designation of the property, either by name or by number, sufficient for identification;

(c) names of the owner and occupier, if known;

(d) the annual rateable value or other basis on which the property is assessed; and

(e) the amount of the tax assessed thereon.

(2) For the purpose of making such assessment as aforesaid, theassessor and any person appointed to assist him in his work may make an inspection of such property.

(3) On the requisition of the assessor, the owner or occupier of any suchbuilding or land shall, within such reasonable period as shall be specified in the requisition, be bound to furnish a true return to the best of his knowledge or belief and subscribed with his signature, --

(a) as to the name and place of abode of the owner or occupier, or of both;

(b) as to the dimensions of such building or land and the annual rateable value of the building.

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1. Substituted by Act 36 of 1994 w.e.f. 1.6.1994.