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Valuation not to be increased on account of improvements under 10 & 11 Vict. c. 32. s. 4. &c.
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14. No hereditament or tenement shall be liable to be rated in respect of any increase in the value thereof arising from any drainage, reclamation, or embankment from the sea or any lake or river, or any erection of farm, outhouse, or office buildings, or any permanent agricultural improvement as specified under the provisions of the Landed Property Improvement (Ireland) Act, 1847, section four, made or executed thereon within seven years next before the making of such valuation or revision.
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[S. 15 (requiring the Commissioner to distinguish all hereditaments of a public nature, or used for charitable purposes, or for purposes of science, literature, and fine arts, as specified in 6 & 7 Vict. c. 36; and providing that the same should be exempt from assessment) rep. 17 & 18 Vict. c. 8. s. 1.]
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