Board to determine valuation of holding

When it has been decided to impose any tax on the annual value of holding the assessor after making such enquiries as may be necessary shall determine the valuation of all holdings within the municipality as hereinafter provided and shall etl1er the same in a list called the valuation list which shall be in the prescribed form:

Provided that va1uation other than general valuation may be made by the Board through such person as may be authorized by the Board in this behalf.