Valuation Act, 2001
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Amendments of valuation lists in relation to similarly circumstanced property. |
40.—(1) If the Commissioner amends under section 38 a valuation list in relation to a particular property, he or she may also amend, in a manner consonant with the relevant decision, that or any other valuation list in relation to each other property appearing on that list that he or she considers is similarly circumstanced to the said property. | |
(2) In subsection (1) “the relevant decision” means the decision of the Tribunal, the High Court or the Supreme Court, as the case may be, that gave rise to the first-mentioned amendment in that subsection. | ||
(3) Unless the amendment under subsection (1) in relation to the similarly circumstanced property referred to in that subsection takes the form of the exclusion of that property from the relevant valuation list, the Commissioner shall, as soon as may be after he or she makes that amendment, issue a new valuation certificate or, as appropriate, a valuation certificate in relation to that property to— | ||
(a) the occupier of the property, | ||
(b) the rating authority in whose area the property is situated, and | ||
(c) any person who the Commissioner considers is an interest holder in relation to the property. | ||
(4) If the amendment under subsection (1) in relation to the similarly circumstanced property referred to in that subsection takes the form of the exclusion of that property from the relevant valuation list, the Commissioner shall, as soon as may be after he or she makes that amendment, issue a notice to each of the persons referred to in subsection (3) specifying the nature of that amendment. | ||
(5) The occupier of property in respect of which the Commissioner makes an amendment of a valuation list under subsection (1) may, within 28 days from the date of the issuing of the valuation certificate or notice concerned under subsection (3) or (4) to him or her, appeal, in writing, to the Tribunal against that amendment and sections 35 to 39 shall, with any necessary modifications, apply in respect of that appeal. |