8. Matters to be taken into consideration while evaluating house and land and assessing tax: In evaluating the house and land of any person under Section 7 of the Act and assessing the house and land tax thereon, the Tax Officer has to take into consideration of the following matters:
(a) The secret report, if any, made by the tax inspector or any one else,
(b) Survey maps or deed of public inquiry of such house and land received from the tax inspector or any one else,
(c) Any other such basis as may be considered appropriate by the  Tax Officer.