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PART 4
Charging Provisions
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Valuation date.
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13.— (1) In this Act the date by reference to which the chargeable value of a relevant residential property is to be established is referred to as the valuation date.
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(2) The valuation date in relation to a relevant residential property shall be—
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(a) 1 May 2013 for the years 2013, 2014, 2015 and 2016, and
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(b) for each consecutive 3-year period after the year 2016, 1 November in the year preceding the first year of the particular 3 year period.
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(3) The Minister may, by order, alter the valuation date referred to in subsection (2).
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