Valuation Act, 1988

Revisions and new valuations.

3.—(1) An owner or occupier of any property, the rating authority or an officer of the Commissioner of Valuation may apply at any time for a revision of the valuation of any property entered in the Valuation Lists or for the inclusion therein of any property not so entered.

(2) (a) Every application under subsection (1) of this section (other than an application by a rating authority) shall be addressed to the rating authority in whose area the property is situated.

(b) The rating authority shall submit to the Commissioner of Valuation a list of all applications made in the month beginning on the commencement of this section or in any succeeding month, in each case within ten days after the end of that month.

(3) The Commissioner of Valuation shall cause every application made to him under subsection (1) of this section to be determined within six months after receiving the application or as soon as may be thereafter and shall as soon as practicable issue a list of the determinations made in the quarter beginning on the commencement of this section or in any succeeding quarter, within ten days after the end of that quarter.

(4) (a) Where an application under subsection (1) of this section in relation to any property is made by any person other than the owner or occupier of that property, the owner and occupier, if known, shall be notified by the rating authority of the application.

(b) The owner and occupier, where known, shall be notified by the rating authority of the determination of the application and of his right to appeal in accordance with sections 19 and 31 of the Act of 1852 against the valuation determined by the Commissioner of Valuation and shall also be notified by the rating authority of the outcome of that appeal.

(5) (a) An owner or occupier of property or a rating authority in whose area the property is situated may, by notice in writing sent by post or given by or on behalf of the appellant, appeal to the Tribunal against the determination made by the Commissioner under section 20 of the Act of 1852 within 28 days after the publication of the list of determinations.

(b) The notice shall contain the particulars of the valuation as entered in the Valuation Lists and a statement of the specific grounds for the appeal.

(c) The Tribunal shall transmit a copy of every notice received by it to the Commissioner of Valuation (who shall be the respondent in, and be entitled to be heard and adduce evidence at the hearing of, the appeal concerned), to the rating authority or authorities concerned and to any other person appearing to the Tribunal to be directly affected by the determination and any such person shall be entitled to be heard and to adduce evidence at the hearing of the appeal.

(6) The Commissioner of Valuation shall, where any amendment falls to be made in the Valuation Lists pursuant to a determination of the Tribunal or a decision of the Court in relation to an appeal under this section, notify in writing the rating authority or authorities concerned of the amendment and cause the appropriate entry in the lists to be amended.

(7) This section shall have effect notwithstanding anything to the contrary in the Valuation Acts.

(8) The Minister for Finance may, after consultation with the Minister for the Environment, by order prescribe the date on which this section shall come into operation.