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Power of Revenue Commissioners to direct revaluation.
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41.—(1) If in any case it appears to the Revenue Commissioners that any rateable valuation which is for the time being in force is not correct (having reference to the principles according to which the valuation ought by law to have been made) with respect to all or any of the property included therein, they may direct the Commissioner of Valuation to make or cause to be made, for the purposes of tax, a revaluation of the property in accordance with the principles prescribed by law, and the Commissioner of Valuation shall, with all convenient speed, make the revaluation or cause it to be made accordingly, and shall sign and transmit the revaluation to the Revenue Commissioners.
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(3) A person assessed in accordance with any such revaluation may, if aggrieved thereby, appeal against the assessment on the ground that the revaluation is incorrect, and the Special Commissioners by whom the appeal is heard, or the Judge by whom the appeal is reheard, may alter the revaluation and the assessment, and make such an order with reference thereto, as they or he may think fit.
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