Valuation Act, 1988

Delegation of functions by Commissioner of Valuation.

6.—(1) The Commissioner of Valuation may delegate in writing a specified function of the Commissioner under the Valuation Acts to any officer of the Commissioner but shall not delegate a function in relation to an appeal or application under sections 19 and 31 of the Act of 1852 to an officer who has previously performed a function in relation to the most recent revision of the valuation of the property concerned.

(2) Where a function is delegated under subsection (1) of this section the officer shall perform the function under the general direction and subject to the general control of the Commissioner and in accordance with such (if any) limitations as may be specified in the delegation in relation to the area or period in which or the extent to which he is to perform the function.

(3) Any function, when exercised by an officer to whom it has been delegated under this section, shall be deemed to have been exercised by the Commissioner.

(4) A delegation under this section may relate to the performance generally of a function or to the performance of a function in a particular case or class of case or in relation to rateable property in a particular area.

(5) The Commissioner may revoke a delegation under this section at any time either generally or in relation to a particular case or class of case or in relation to property in a particular area.

(6) Where, as respects a particular case, a delegation of a function is revoked at a time when the function has not been fully performed, the Commissioner himself or another duly delegated officer may continue the performance of the function as respects the case.

(7) The Minister for Finance may give general directions to the Commissioner concerning the exercise of his functions under this section and the Commissioner shall comply with any such directions.