Local Government Act, 1927

Rating of new buildings.

11.—(1) In this section the expression “the Commissioner” means the Commissioner of Valuation and Boundary Surveyor; the word “valuation” means valuation under the Valuation Acts, and the word “value” shall be construed accordingly;

the expressions “new building” and “exemption year” have the same meanings respectively as in section 69 of the Principal Act.

(2) For the purposes of section 69 of the Principal Act and of this section the valuation of a new building which is not separately valued shall be deemed to be and always to have been such portion of the valuation of the rateable tenement or hereditament in which the new building is comprised as the Commissioner shall have determined whether before or after the passing of this Act to be properly attributable to the new building, and every such determination by the Commissioner shall be final and conclusive and not subject to any appeal.

(3) For the purposes of section 69 of the Principal Act and of this section a garage, conservatory, domestic office, or other out-office comprised in the same rateable tenement or hereditament with a private dwelling-house and primarily adapted for use and occupation in conjunction with such dwelling-house shall be deemed not to be and never to have been a separate building but to be part of the structure of such dwelling-house.

(4) A determination by the Minister that a building is or is not a new building made as a decision of a doubt, dispute, or question shall take effect at and not before the expiration of the local financial year in which such doubt, dispute, or question was raised and in any subsequent local financial year which is an exemption year the valuation of the building shall be reduced or not be reduced in pursuance of sub-section (2) of section 69 of the Principal Act according as the Minister has determined the building to be, or not to be a new building.

(5) The Minister may make rules for the following matters, that is to say:—

(i) the preparation, keeping, and publication of lists of the buildings which have been determined to be new buildings;

(ii) the amendment of rate books, demand notes, and other documents, and the refunding, reducing, or increasing of rates;

in such manner as may be necessary to give effect to a determination that a building is or is not a new building, or to the alteration of the valuation of a rateable tenement or hereditament consisting of or comprising a new building, but no such regulation whereby any duty is imposed on the Commissioner shall be made without the consent of the Minister for Finance.

(6) The reference in sub-section (5) of section 69 of the Principal Act to the said section 69 shall be construed and have effect as a reference to that section as amended by this present section.