Finance (Local Property Tax) Act 2012
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PART 13 Revenue Powers | ||
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Authorised person. |
140.— (1) For the purposes of this Part “authorised person”, in relation to section 143 , means a person authorised by the Revenue Commissioners in writing to enter on land and inspect residential property for the purposes of ascertaining the chargeable value of a relevant residential property and reporting that value to the Revenue Commissioners, being a person who is suitably qualified to do so. | |
(2) An authorised person when exercising or performing his or her powers or duties under this Part shall, on request, produce evidence of the person’s authorisation. |