Preparation of provisional assessment list.

(1) The Property Tax Commissioner shall prepare or cause to be prepared, in such manner and containing such particulars as may be prescribed, a provisional assessment list of all lands and buildings liable to pay the tax. (2) Subject to the provisions of this Act, the Property Tax Commissioner shall, in preparing the list, determine the annual letting value of, and the amount of the tax to be assessed on, all lands and buildings liable to pay the tax and the same shall be duly shown in the list. (3) When the provisional assessment list has been prepared, the Property Tax Commissioner shall give public notice, in such manner as may be prescribed, of the place at, and the date from which the same may be inspected, and every person claiming to be the owner or the occupier of the land or the building mentioned in the list, including an agent of such person, shall be at liberty to inspect the same and to take extracts therefrom without payment of any charge : Provided that in all cases in which any land or building is proposed to be assessed after determining or revising its annual letting value in accordance with the provisions of section 5, the Property Tax Commissioner shall also cause service of the notice, in such manner and containing such particulars, as may be prescribed, on the owner.