Without prejudice to sections 43 and 44 below, the drainage board for every internal drainage district shall, not later than 31st December 1992, determine the annual value for the purposes of section 41 above of each chargeable property in their district on that date.
Where after 31st December 1992—
then, as soon as practicable after the date ("the valuation date") on which the property has become chargeable property or, as the case may be, part of that district, the drainage board for that district shall determine the annual value for the purposes of section 41 above of that property.
A determination made under subsection (2) above shall have effect from the valuation date.
Where any drainage board make a determination under this section or under regulations under section 41A(1) above, they shall serve notice of the determination, together with a statement in writing of the right of appeal under section 45 below, on the occupier of the property to which the determination relates.
For the purpose of enabling the drainage board for an internal drainage district to comply with their obligations under subsections (1) and (2) above or under regulations under section 41A above, the occupier of a chargeable property shall afford reasonable facilities for inspecting the property to the drainage board for the internal drainage district in which the property lies and to the officers and agents of that board.