Valuation Act, 1988


1.—In this Act, except where the context otherwise requires—

“the Act of 1852” means the Valuation (Ireland) Act, 1852 ;

“the Act of 1986” means the Valuation Act, 1986 ;

“property” means any rateable hereditament;

“public utility undertaking” includes any undertaking, whether established by or under any enactment or otherwise, which supplies a service to the public whether throughout the State or in any part of the State;

“rating authority” means—

(a) the council of a county,

(b) the corporation of a county or other borough,


(c) the council of an urban district;

“rateable hereditament” includes any property to which the Act of 1986 or this Act relates.