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Notice of assessment.
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56.— (1) Where a Revenue officer makes a Revenue assessment, the officer shall give notice (in this Act referred to as a “notice of assessment”), to the liable person, or to the person who the Revenue officer has reason to believe is a liable person, of the assessment and the time allowed to the person for giving notice of appeal against the assessment.
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(2) The notice referred to in subsection (1) may include—
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(a) the chargeable value of the relevant residential property to which the assessment relates,
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(b) the local property tax payable by the liable person, or the person who the Revenue officer has reason to believe is a liable person, or the balance of any local property tax payable by, or repayable to, that person, as the case may be, and
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(c) the name of the Revenue officer who is giving the notice and the address of the Revenue office at which that officer is based.
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(3) The Revenue Commissioners shall keep a record of each Revenue assessment made.
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