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Schedule to Act of 1852.
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3.—(1) The Act of 1852 is hereby amended by the insertion after section 48 of the following Schedule:
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“SCHEDULE
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(1)
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(2)
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Reference Number
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Categories of Fixed Property
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1.
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All constructions affixed to lands or tenements, other than buildings referred to in section 14 of this Act.
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2.
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All lands developed for any purpose other than agriculture, horticulture, forestry or sport, irrespective of whether or not such land is surfaced, and including any constructions affixed thereto which pertain to the development.
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3.
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All cables, pipelines and conduits (whether underground, on the surface or overhead), and including all pylons, supports and other constructions which pertain to them.
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4.
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All fixed moorings, piers and docks.
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5.
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Plant falling within any of the categories of plant specified in the Schedule to the Annual Revision of Rateable Property (Ireland) Amendment Act, 1860 (inserted by the Valuation Act, 1986).
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”.
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(2) The Minister may by order amend the Schedule to the Act of 1852 (inserted by this Act), and may by such an order add to that Schedule a category of fixed property specified in the order, or vary the description of any such category.
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(3) The Minister may by order amend or revoke an order under this section.
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(4) Whenever an order is proposed to be made under this section, a draft of the order shall be laid before each House of the Oireachtas and the order shall not be made until a resolution approving of the draft has been passed by each such House.
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