Finance (Local Property Tax) Act 2012

• Permanent Page URL

Occupation as a basis for Act’s administration and enforcement.

12.— In administering this Act generally or in exercising any power to make an estimate or an assessment or to require the delivery of a return in relation to any relevant residential property or in exercising any other power thereunder—

(a) the Revenue Commissioners shall not be required firstly to inquire into the ownership of, or title to, any particular residential property, and

(b) all such facts and circumstances relating to the occupation of a residential property by a person as give rise to an inference that that person is the owner thereof may be taken into account by the Revenue Commissioners.