Finance (Local Property Tax) Act 2012
|
Claim by person notified of estimate that he or she is not a liable person. |
51.— Where, following a notification, in accordance with section 34 , by a person who does not consider that he or she is a liable person, either the Revenue Commissioners or the Appeal Commissioners determine that the person is not a liable person, the Revenue estimate in relation to that person shall be discharged. |