Valuation Act, 2001
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Times from which relevant property shall or shall not be rateable. |
16.—(1) Save as specified otherwise in this section, the provisions of section 15 providing that relevant property shall or shall not be rateable shall have effect in each year, beginning with the year in which this Act is commenced. | |
(2) If particular relevant property referred to in section 15 (1) was not rateable under the repealed enactments, section 15 (1) shall, with respect to that property, have effect in each year, beginning with the year immediately following the year in which this Act is commenced. | ||
(3) If particular relevant property referred to in subsection (2) or (3) of section 15 was rateable under the repealed enactments, that subsection (2) or, as the case may be, subsection (3) shall, with respect to that property, not have effect until the year immediately following the year in which this Act is commenced. |