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Appeals against valuations.
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11.—(1) The provisions of the Valuation Acts relating to appeals against the valuation of any rateable hereditaments included in a revised valuation list issued by the Commissioner shall in their application to the valuation of any railway hereditament included in any such list issued by the Commissioner immediately following a quinquennial valuation have effect subject to the following modifications, that is to say:—
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(a) an appeal may be taken either in respect of any one or more individual railway hereditaments, or in respect of the railway hereditaments taken as a whole in a rating area, and
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(b) an appeal shall not lie at the instance of any ratepayer other than the railway company concerned.
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(2) In the event of appeals to the Circuit Court against the valuation of any railway hereditament being made under this section in two or more rating areas and all such rating areas are not within the same circuit of the Circuit Court, the Minister for Justice may, on the application of the Commissioner, by order direct that all such appeals shall be heard and determined by such Judge of the Circuit Court as may be specified in such order and in such case the Judge so specified shall have jurisdiction to hear and determine all such appeals.
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(3) Each of the following shall be a rating area for the purposes of this section, that is to say:—
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(a) a county;
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(b) a county or other borough;
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(c) an urban district.
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