Valuation (Postponement of Revision) Act, 1923

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Number 40.


VALUATION (POSTPONEMENT OF REVISION) ACT, 1923.


ARRANGEMENT OF SECTIONS

Section

1.

Interpretation of terms.

2.

Minister for Finance may postpone annual revision.

3.

Short Title.

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Number 40.


VALUATION (POSTPONEMENT OF REVISION) ACT, 1923.


AN ACT TO AUTHORISE THE POSTPONEMENT FOR ONE YEAR OF THE MAKING OF THE ANNUAL REVISION OF VALUATION OF LANDS, TENEMENTS AND HEREDITAMENTS. [8th August, 1923.]

BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—

Interpretation of terms.

1.—In this Act,

the word “Commissioner” means the Commissioner of Valuation and Boundary Surveyor, and

the expression “Principal Act” means the Valuation (Ireland) Act, 1854.

Minister for Finance may postpone annual revision.

2.—(1) If the Commissioner shall at any time or times not being more than six months after the passing of this Act certify in writing to the Minister for Finance that it is impossible or difficult or inexpedient to carry out the annual revision of valuation pursuant to the Principal Act in any specified part or parts of Saorstát Eireann, the Minister for Finance may by order postpone for any period not exceeding one year from the passing of this Act

(a) the making of the annual revision of valuation pursuant to the Principal Act in the whole or any part or parts of any one or more counties, county boroughs or urban districts in Saorstát Eireann, and

(b) the making of the annual revision of valuation of any rateable tenement or hereditament comprised in all or any list transmitted to the Commissioner pursuant to section 4 of the Act aforesaid by the Secretary of the Council of any County or County Borough or the Clerk of any Urban District in Saorstát Eireann.

(2) Whenever any annual revision is postponed under this Act such revision of valuation shall be completed and the lists of revised valuations shall be transmitted to the proper persons by the Commissioner on or before the 1st day of March, 1925, or such earlier date as shall be prescribed by the order postponing such annual revision, and such lists shall be dealt with in the like manner and shall be subject to the like appeal as lists of revised valuations transmitted pursuant to section 5 of the Principal Act.

(3) Whenever any annual revision of valuation is postponed under this Act every valuation the revision of which is so postponed shall continue to be of full force and effect until the revision thereof has been completed and the revised valuation has come into operation.

Short Title.

3.—This Act may be cited as the Valuation (Postponement of Revision) Act, 1923.