Local Government (Temporary Reduction of Valuation) Act, 1954
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Determinations by the Commissioner and appeals therefrom. |
5.—The following provisions shall have effect for the purposes of section 4 of this Act: | |
(a) the Commissioner shall determine whether any increase in the valuation of a tenement was or was not made by reason solely or partly of the erection, enlargement or improvement, begun and completed during the prescribed period, of a building which, or part of which, is included in the tenement; | ||
(b) where the Commissioner determines that the increase was made by reason solely or partly of the erection, enlargement or improvement, begun and completed during the prescribed period, of a building which, or part of which, is included in the tenement, he shall indicate that determination on the appropriate revised valuation list; | ||
(c) where no such indication appears on the appropriate revised valuation list, that fact shall be taken to be an indication by the Commissioner that he has determined that the increase was not made by reason solely or partly of the erection, enlargement or improvement, begun and completed during the prescribed period, of a building which, or part of which, is included in the tenement; | ||
(d) where, at any revision of valuations within seven years after the completion of the erection, enlargement or improvement, two or more new tenements are found to exist in place of the former tenement or tenements in which the building was included, the Commissioner shall determine in the case of each of the new tenements the amount which constitutes the increase in valuation made by reason solely or partly of the erection, enlargement or improvement and shall indicate that determination in the appropriate revised valuation list; | ||
(e) any person aggrieved by a determination made by the Commissioner under this section may appeal against the 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 that valuation. |