Valuation Act, 2001
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Rateability of relevant property. |
15.—(1) Subject to the following subsections and sections 16 and 59, relevant property shall be rateable. | |
(2) Subject to sections 16 and 59, relevant property referred to in Schedule 4 shall not be rateable. | ||
(3) Subject to section 16 , relevant property, being a building or part of a building, land or a waterway or a harbour directly occupied by the State (including any land or building occupied by any Department or office of State, the Defence Forces or the Garda Síochána or used as a prison or place of detention), shall not be rateable. | ||
(4) A fishery on which a rate is struck under section 55 of the Fisheries (Consolidation) Act, 1959 , shall not be rateable. | ||
(5) In subsection (3) “harbour” does not include a harbour in respect of which a company is established pursuant to section 7 of the Harbours Act, 1996 . |