S.L. 364.11 Art. 7Final and conclusive assessments.

Where the original value is the subject of an assessment made under the Act and, before the notice referred to in rule 4 has been given to the Commissioner, that assessment becomes or has become final and conclusive, or is or has been confirmed or amended by a final decision of an appellate tribunal or court or is withdrawn following an agreement in writing with the Commissioner, the value of the property resulting from the said final and conclusive assessment, or decision or agreement shall be deemed the original value for the purposes of these rules.