▁include ▁the ▁physical ▁state ▁of ▁the ▁local ity , ▁or ▁matters ▁which ▁have ▁a ▁physical ▁manifest ation ▁in ▁the ▁local ity , ▁and ▁the ▁use ▁of ▁other ▁properties ▁in ▁the ▁local ity . ▁For ▁certain ▁properties , ▁including ▁mines , ▁quar ries ▁and ▁land fill ▁sites , ▁the ▁quantity ▁of ▁min er als , ▁was tes , ▁or ▁other ▁subst ances ▁depos ited ▁on ▁or ▁remaining ▁in ▁the ▁land ▁are ▁taken ▁into ▁account . ▁ ▁When ▁the ▁list ▁is ▁compiled , ▁the ▁material ▁day ▁is ▁the ▁day ▁the ▁list ▁is ▁compiled ▁( 1 ▁April ▁ 2 0 0 5 ▁for ▁the ▁ 2 0 0 5 ▁valu ation ▁list ). ▁If ▁the ▁list ▁is ▁further ▁alter ed , ▁the ▁material ▁day ▁may ▁be ▁different ▁for ▁that ▁alter ation . ▁For ▁example , ▁in ▁the ▁ 2 0 0 5 ▁rating ▁list ▁the ▁material ▁day ▁for ▁an ▁alter ation ▁to ▁reflect ▁an ▁extension ▁to ▁a ▁property ▁will ▁be ▁the ▁day ▁the ▁extension ▁is ▁completed . ▁Pre viously ▁the ▁material ▁day ▁for ▁an ▁extension ▁had ▁been ▁the ▁day ▁on ▁which ▁the ▁list ▁was ▁alter ed . ▁There ▁are ▁a ▁number ▁of ▁different ▁categories ▁of ▁events ▁which ▁cause ▁the ▁list ▁to ▁be ▁alter ed ▁( such ▁as ▁a ▁new ▁entry ▁to ▁the ▁list , ▁or ▁the ▁mer ger ▁of ▁properties ), ▁each ▁of ▁which ▁has ▁a ▁specified ▁material ▁day . ▁Most ▁commonly ▁the ▁material ▁day ▁is ▁the ▁day ▁the ▁event ▁occurred . ▁ ▁The ▁ante ced ent ▁valu ation ▁date ▁is ▁the ▁day ▁from ▁which ▁all