|
|
Determinations by the Commissioner and appeals therefrom.
|
3.—The following provisions shall have effect for the purposes of the foregoing section, that is to say:—
|
|
| |
(a) the Commissioner shall determine whether any increase in the valuation of a tenement was or was not made on an application for the revision of such valuation by reason solely or partly of the erection, enlargement, or improvement, completed during the prescribed period, of a residence included in such tenement;
|
|
| |
(b) where the Commissioner determines that such increase was made on an application for the revision of such valuation by reason solely of the erection, enlargement, or improvement, completed during the prescribed period, of a residence included in such tenement, he shall indicate such determination on the appropriate revised valuation list;
|
|
| |
(c) where the Commissioner determines that such increase was made on an application for the revision of such valuation by reason partly of the erection, enlargement, or improvement, completed during the prescribed period, of a residence included in such tenement, he shall also determine how much of such increase is attributable to such erection, enlargement, or improvement and shall indicate the latter determination on the appropriate revised valuation list;
|
|
| |
(d) where no such indication as aforesaid appears on the appropriate revised valuation list, that fact shall be taken to be an indication by the Commissioner that he has determined that such increase was not made on an application for the revision of such valuation by reason solely or partly of the erection, enlargement, or improvement, completed during the prescribed period, of a residence included in such tenement;
|
|
| |
(e) where such increase has been determined to have been made on an application for the revision of such valuation by reason solely or partly of the erection, enlargement, or improvement, completed during the prescribed period, of a residence included in such tenement and at the time of or after the making of such increase a separate valuation is assigned by the Commissioner to a portion of such tenement not previously valued separately, the valuation of such portion immediately before the making of such increase shall be deemed to have been an amount bearing to the total valuation of such tenement then in force such proportion as shall be determined by the Commissioner, who shall indicate such determination on the appropriate revised valuation list;
|
|
| |
(f) any person aggrieved by a determination made by the Commissioner under this section may appeal against such determination in the same manner and subject to the same limitations as a person aggrieved by the valuation of a tenement as stated in the relevant revised valuation list may appeal under the Valuation Acts against such valuation.
|
