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Finance (Local Property Tax) (Amendment) Act 2013

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Number 4 of 2013

FINANCE (LOCAL PROPERTY TAX) (AMENDMENT) ACT 2013

ARRANGEMENT OF SECTIONS

Section

1. Definition.

2. Exempt properties.

3. Pyrite-induced damage.

4. Liable person.

5. Valuation and rate.

6. Property adapted for use by disabled persons.

7. Social housing: valuation and payment.

8. Returns.

9. Revenue estimates and assessments.

10. Appeals.

11. Deduction at source.

12. Collection and enforcement.

13. Deferral of payment.

14. Power to inspect property.

15. Tax clearance certificates.

16. Miscellaneous technical amendments.

17. Short title.

Acts Referred to

Disability Act 2005

2005, No. 14

Finance (Local Property Tax) Act 2012

2012, No. 52

Housing (Miscellaneous Provisions) Act 1992

1992, No. 18

Local Government (Financial Provisions) Act 1978

1978, No. 35

Personal Insolvency Act 2012

2012, No. 44

Taxes Consolidation Act 1997

1997, No. 39

Valuation Act 2001

2001, No. 13

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Number 4 of 2013

FINANCE (LOCAL PROPERTY TAX) (AMENDMENT) ACT 2013

AN ACT TO AMEND THE FINANCE (LOCAL PROPERTY TAX) ACT 2012 AND TO PROVIDE FOR RELATED MATTERS.

[13th March, 2013]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: