VALUATION ACT, 2001

AN ACT TO REVISE THE LAW RELATING TO THE VALUATION OF PROPERTIES FOR THE PURPOSES OF THE MAKING OF RATES IN RELATION TO THEM; TO MAKE NEW PROVISION IN RELATION TO THE CATEGORIES OF PROPERTIES IN RESPECT OF WHICH RATES MAY NOT BE MADE AND TO PROVIDE FOR RELATED MATTERS. [4th June, 2001]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

PART 1 Preliminary and General

1. Short title.

1.—This Act may be cited as the Valuation Act, 2001.

2. Commencement.

2.—This Act shall come into operation on such day as the Minister may appoint by order.

3. Interpretation.

3.—(1) In this Act, unless the context otherwise requires—

“Act of 1852” means the Valuation (Ireland) Act, 1852;

“Act of 1988” means the Valuation Act, 1988;

“agricultural land” means land which is used as tillage, meadow or pasture ground or which is suitable only for such use;

“apart-hotel” means one or more apartments, including any ancillary facilities associated with such apartments, which are used for the purposes of the trade of hotel-keeping;

“apartment” means a self-contained residential unit in a building that comprises a number of such units;

“building” includes a structure, whatever the method by which it has been erected or constructed;

“central valuation list” has the meaning assigned to it by section 55;

F1[“charitable organisation” means a charitable organisation within the meaning of section 2 of the Charities Act 2009 that is entered in the register of charitable organisations pursuant to Part 3 of that Act;]

“Commissioner” means the Commissioner of Valuation and includes the current Commissioner (within the meaning of section 9);

“community hall” means a hall or a similar building, other than the premises of a club for the time being registered under the Registration of Clubs (Ireland) Act, 1904, which—

• (a) is not used primarily for profit or gain, and

• (b) is occupied by a person who ordinarily uses it, or ordinarily permits it to be used, for purposes which—

• (i) involve participation by inhabitants of the locality generally, and

• (ii) are recreational or otherwise of a social nature;

“company” means a company within the meaning of the Companies Act, 1963;

“domestic premises” means any property which consists wholly or partly of premises used as a dwelling and which is neither a mixed premises nor an apart-hotel;

F2[“effective date” has the meaning assigned to it by section 21;]

“existing valuation list” means a valuation list in force immediately before the commencement of this Act and includes such a list in which there has been entered so much of the amount of a global valuation determined under section 4 of the Act of 1988 as has been apportioned to the rating authority concerned pursuant to subsection (7) of that section;

“farm buildings” means—

• (a) buildings, parts of buildings, or other structures, occupied together with agricultural land and used solely in connection with the carrying on of agricultural activities on that land,

• (b) buildings, parts of buildings, or other structures, used solely for the production of livestock, poultry or eggs or for the breeding of bloodstock or other animals,

• (c) buildings, parts of buildings, or other structures, occupied together with land developed for horticulture or forestry and used solely in connection with the carrying on of horticultural or forestry activities, as the case may be, on that land,

• (d) buildings, parts of buildings, other structures or cages or tanks, used for the production or rearing of fish,

other than—

• (i) buildings, parts of buildings, or other structures, used for the production of furs or used for the training of bloodstock or other animals, or

• (ii) buildings, parts of buildings, or other structures, used for the storage of agricultural, horticultural or forestry goods not produced on the land attached to such buildings or structures, or

• (iii) buildings, parts of buildings, or other structures, used for the processing or sale of agricultural, horticultural or forestry goods (whether produced on the land attached to such buildings or structures or not) or used for sawmills or the carrying on of activities necessarily related to the activities of sawmills, or

• (iv) buildings, parts of buildings, or other structures, used for the storage, processing or sale of fish, or

• (v) buildings, parts of buildings, or other structures, used for the production of tropical fish or exotic birds or butterflies or other similar species;

“functions” includes powers and duties and references to the performance of functions include, as respects powers and duties, references to the exercise of the powers and the carrying out of the duties;

“global valuation” has the meaning assigned to it by subsection (2) or, as appropriate, subsection (6) of section 53;

“global valuation certificate” has the meaning assigned to it by section 53(10);

F2[“initial valuation” means the valuation submitted by the occupier in relation to a property pursuant to regulations made under section 26B;]

“interest holder” means, in relation to property, a person, other than an occupier of the property, who holds an interest in the property;

“land” includes any structure erected on land and any land covered with water;

“land developed for horticulture” means land used for market gardening, nurseries, allotments or orchards, other than land or buildings, or parts of buildings, used for the sale or processing of horticultural produce;

“land developed for forestry” means land used for a plantation or a wood or for the growth of saleable underwood, other than land or buildings, or parts of buildings, used for the sale or processing of forestry produce;

“land developed for sport” means outdoor surfaces used for sporting purposes (including football pitches, tennis courts, race courses and golf courses, but not including fixed buildings and structures);

“lodgings” shall not be construed as including accommodation provided in premises registered under the Tourist Traffic Acts, 1939 to 1998, or in an apart-hotel;

F1[“material change of circumstances” means a change of circumstances that consists of—

• (a) the coming into being of a newly erected or newly constructed relevant property or of a relevant property, or

• (b) a change in the value of a relevant property caused by—

• (i) the making of structural alterations to that relevant property, or

• (ii) the total or partial destruction of any building or other erection which forms part of that relevant property, by fire or any other physical cause,

or

• (c) the happening of any event whereby any property or part of any property begins, or ceases, to be treated as a relevant property, or

• (d) the happening of any event whereby any relevant property begins, or ceases, to be treated as property falling within Schedule 4, or

• (e) property previously valued as a single relevant property becoming liable to be valued as 2 or more relevant properties, or

• (f) property previously valued as 2 or more relevant properties becoming liable to be valued as a single relevant property, or

• (g) the fact that relevant property has been moved or transferred from the jurisdiction of one rating authority to another rating authority F3[(other than in accordance with the Local Government Act 2019)], or

• (h) relevant property or part of any relevant property becoming licensed or ceasing to be licensed under the Licensing Acts 1833 to 2011;]

“mines” means mines which have been opened, and abandoned mines which have been reopened;

“Minister” means the Minister for Finance;

“mixed premises” means a property which consists wholly or partly of a building which is used partly as a dwelling to a significant extent and partly for another or other purposes to such an extent;

“municipal rate” means any rate which may be made under—

• (a) section 63 of the Local Government (Dublin) Act, 1930;

• (b) section 25 of the Limerick City Management Act, 1934;

• (c) section 24 of the Waterford City Management Act, 1939;

• (d) section 16 of the Cork City Management (Amendment) Act, 1941; or

• (e) section 18 of the Local Government Act, 1946;

“non-running line property” means property, other than running line property, intrinsic to the operation of a railway undertaking, other than—

• (a) any hotel, refreshment room, residence, town office or town receiving depot;

• (b) any premises used and occupied exclusively for the purposes of subsidiary services carried on by the undertaking for the purpose of road, sea or other transport;

• (c) any waterworks, electric light works, power works, telecommunications network or gas works not used mainly to supply the undertaking; and

• (d) any store, building, or premises let by the undertaking, or, if unused, capable of being so let;

“occupier” means, in relation to property (whether corporeal or incorporeal), every person in the immediate use or enjoyment of the property;

F2[“officer of the Commissioner” means—

F4[(a) a member of the staff of Tailte Éireann,]

• (b) a person who is empowered, by virtue of arrangements entered into under section 9(11), to perform functions or portions of functions under this Act;]

“plant” means—

• (a) any fixture or structure so attached or secured to, or integrated with, premises comprising any mill, factory or building erected or used for any such purpose as to be of a permanent or semi-permanent nature, or

• (b) any fixture or structure associated with such premises that, although free-standing, is of such size, weight and construction as to be of a permanent or semi-permanent nature;

“prescribed” means prescribed by regulations made by the Minister under this Act;

“publication date” has the meaning assigned to it by section 21;

“public utility undertaking” includes any undertaking, including a railway undertaking, whether established by or under any enactment or otherwise, which supplies a service to the public, whether throughout the State or in any part of the State and, for the purposes of this definition, “service” includes any service which consists of the provision or supply of any substance or form of energy or any means of communication or the transmission or distribution of radio or television programmes;

F1[“rating authority” means each of the following:

• (a) a county council;

• (b) a city council;

• (c) a city and county council;

• (d) Inland Fisheries Ireland;]

“rating authority area” means the functional area of a rating authority with respect to its power to make rates, F5[and in the case of Inland Fisheries Ireland, its functional area is the State and its territorial waters, and cognate expressions shall be construed accordingly];

“relevant property” shall be construed in accordance with Schedule 3;

“repealed enactments” means the enactments repealed by section 8;

F2[“revision manager” has the meaning assigned to it by subsections (2)(a) and (3) of section 28;]

F6[…]

“right to drill for and take away petroleum” means a right to drill for and take away petroleum from a particular oil pool, that is to say, an underground natural reservoir containing or appearing to contain an accumulation of petroleum separated or appearing to be separated from any other such reservoir or accumulation in the general geological structure;

“running line property” means a railway line used primarily for the conveyance of railway traffic from place to place, including the land beneath, between and adjoining such line;

“science” means scientific knowledge acquired or pursued for purposes other than that of direct and immediate commercial gain or profit;

“society” means a company or other body corporate or an unincorporated body of persons which complies with the following conditions—

• (a) in the case of a body corporate which is not a company, or of an unincorporated body of persons, there exists a constitution or deed of trust in relation to it that—

• (i) states the full name of the body,

• (ii) provides who are to be its trustees or who are to be the members of its governing board or committee,

• (iii) states, as its main object or objects, the advancement of science, literature or the fine arts and specifies the purpose of any secondary objects for which provision is made to be the attainment of the main object or objects,

• (iv) states its powers,

• (v) provides for rules governing its membership and procedures to be followed in relation to meetings and the discharge generally of its business,

• (vi) provides for the keeping of accounts and the auditing thereof on an annual basis,

• (vii) (I) provides for the application of its income, assets or surplus towards its main object or objects,

• (II) prohibits the distribution of any of its income, assets or surplus to its members, and

• (III) prohibits the payment of remuneration (other than reasonable out-of-pocket expenses) to its trustees or the members of its governing board or committee or any other officer of it (other than an officer who is an employee of it),

• (viii) makes provision for its winding up, and

• (ix) provides for the disposal of any surplus property arising on its being wound up to another society (within the meaning of this Act), the main object or objects of which is or are similar to its main object or objects,

and

• (b) in the case of a company—

• (i) the memorandum of association or articles of association, as appropriate, of the company comply with the conditions specified in subparagraphs (iii) and (vii) of paragraph (a) of this definition (and, for this purpose, the reference in clause (III) of that subparagraph (vii) to trustees or other persons shall be construed as a reference to the directors or any other officer of the company), and

• (ii) there is contained in that memorandum or those articles a provision, with respect to a case of its being wound up, that is similar to the condition specified in paragraph (a)(ix) of this definition;

“Tribunal” means the Valuation Tribunal continued in being by section 12;

“valuation certificate” and “new valuation certificate” shall be construed in accordance with section 24 and subsection (3), respectively;

“valuation list” has the meaning assigned to it by section 21;

“valuation manager” shall be construed in accordance with sections 19 and 62;

“valuation order” has the meaning assigned to it by section 19;

“value” means—

• (a) in relation to property specified in Schedule 3 (other than property F6[…] falling within section 15(4)), the value by reference to which a rate made in respect of the property has effect,

• (b) F6[…]

• (c) in relation to property falling within section 15(4), the value by reference to which a rate is struck on the property under section 55 of the Fisheries (Consolidation) Act, 1959,

and references to a valuation or revaluation carried out or made in relation to a property shall be construed accordingly.

• (2) A reference in this Act (other than paragraph (c) of the definition of “value” in subsection (1) and section 15(4)) to a rate or to a rate in the pound shall, as the circumstances require, be construed as a reference to the county rate or the municipal rate or to a rate in the pound of the county rate or a rate in the pound of the municipal rate.

• (3) A power conferred by this Act to issue a certificate in relation to a property, being a certificate that is referred to in the provision concerned as a new valuation certificate, shall be construed as a power to issue a certificate in relation to that property that is in like form to the valuation certificate issued under section 24, or last issued in the exercise of any such power, in relation to that property but containing such differences in the particulars stated in it from those stated in that other certificate as are necessary in consequence of the decision to exercise the first-mentioned power.

• (4) For the purposes of this Act a property shall not be regarded as being other than a domestic premises by reason only of the fact that—

• (a) the property is used to provide lodgings,

• (b) the property is partly comprised of a yard, outoffice or appurtenance, garden or other land usually enjoyed with the relevant dwelling,

• (c) the property is partly comprised of a farm building.

• (5) In this Act—

• (a) a reference to a section, Part or Schedule is a reference to a section or Part of, or a Schedule to, this Act unless it is indicated that reference to some other enactment is intended,

• (b) a reference to a subsection, paragraph or subparagraph is a reference to the subsection, paragraph or subparagraph of the provision in which the reference occurs, unless it is indicated that reference to some other provision is intended, and

• (c) a reference to any other enactment shall, unless the context otherwise requires, be construed as a reference to that enactment as amended, extended or adapted by or under any subsequent enactment.

4. Fees.

4.—F7[(1) In this section, a reference to a proceeding before the Tribunal shall be construed as a reference to—

• (a) an appeal made to the Tribunal under section 34, or

• (b) a requirement made of the Tribunal under section 39(2),

and a reference to the person bringing such proceeding shall be a reference to the person making that appeal or requirement.]

• (2) The Minister may make regulations enabling F8[…] the Tribunal to charge fees, on such basis or bases as is or are specified in the regulations, in respect of proceedings brought before F8[…] the Tribunal.

• (3) A fee charged pursuant to regulations under subsection (2) shall be payable by the person who brings the proceeding concerned.

• (4) If a fee charged pursuant to regulations under subsection (2) is F9[required by the Tribunal] to be paid at the time the proceeding to which the fee relates is first brought F9[before the Tribunal] and that requirement is not complied with, that proceeding shall become and be invalid and shall, accordingly, not be F9[considered by the Tribunal].

• (5) F10[…]

• (6) Fees charged pursuant to regulations under subsection (2) shall be taken and collected in such manner as the Minister may from time to time direct and shall be paid into or disposed of for the benefit of the Exchequer in accordance with the directions of the Minister.

• (7) Regulations under section 5(3) or 7 of the Act of 1988 that were in force immediately before the commencement of this Act and which prescribed a fee in respect of the making of a requirement, or of an appeal or application, under a provision of the repealed enactments shall continue in force as if they were made under subsection (2) and, accordingly, such regulations—

• (a) may be amended or revoked, and

• (b) shall be construed as F11[enabling the Tribunal] to charge the fee prescribed in respect of the making of a requirement, or of an appeal F12[…], under the provision of this Act that corresponds to the provision concerned of the repealed enactments.

• (8) The Public Offices Fees Act, 1879, shall not apply in respect of fees charged pursuant to regulations under subsection (2).

5. Forms.

5.—(1) Every application, appeal, notification, existing valuation list and valuation list required for the purposes of this Act shall be in such form as the Commissioner may, from time to time, specify in writing.

• (2) In this section—

“appeal” does not include an appeal made to the Tribunal under section 34;

“form” includes a non-legible form that is capable of being reproduced in legible form.

• (3) Where a form of the kind referred to in subsection (2) is specified under this section in respect of a matter, a reference in this Act to that matter being in writing shall be construed as a reference to the matter being in a non-legible form that is capable of being reproduced in legible form.

• (4) Subsection (3) is without prejudice to paragraph 36 of the Schedule to the Interpretation Act, 1937 (which relates to the construction of the word “writing”).

6. Expenses.

6.—(1) The expenses incurred by the Minister in the administration of this Act shall be paid out of moneys provided by the Oireachtas.

• (2) The expenses incurred by the Commissioner in the administration of this Act, shall, to such extent as may be sanctioned by the Minister, be paid out of moneys provided by the Oireachtas.

7. Orders and regulations.

7.—(1) The Minister may make regulations prescribing any matter or thing which is referred to in this Act as prescribed or to be prescribed or for the purpose of enabling any provision of this Act to have full effect.

• (2) Every order and regulation under this Act (other than an order under section 2 or 19) shall be laid before each House of the Oireachtas as soon as may be after it is made, and, if a resolution annulling the order or regulation is passed by either such House within the next 21 days on which that House has sat after the order or regulation is laid before it, the order or regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

• (3) The Minister may by order amend or revoke an order under this Act (other than an order under section 2 or 19 but including an order under this subsection).

8. Repeals.

8.—Each enactment mentioned in Schedule 1 is repealed to the extent specified in the third column of that Schedule.

PART 2 Commissioner of Valuation

9. Commissioner of Valuation.

9.—(1) F13[…]

• (2) Notwithstanding the repeal by section 8 of the Act of 1852, the office of Commissioner shall continue in being.

• (3) F13[…]

• (4) F13[…]

• (5) F13[…]

• (6) F13[…]

• (7) F13[…]

• (8) F13[…]

• (9) F13[…]

• (10) F13[…]

• (11) The Commissioner may do all such acts or things as are necessary or expedient for the purpose of the performance of his or her functions F14[under this Act, including the entering into arrangements with persons (other than officers of the Commissioner) to perform such functions or portions of such functions, including with respect to different classes of relevant properties or different geographical areas within rating authority areas].

• (12) F13[…]

10. Delegation to Commissioner of certain functions and temporary inability of Commissioner to act.

10.—(1) The Minister may delegate to the Commissioner the powers exercisable by him or her under the F15[Public Service Management (Recruitment and Appointments) Act 2004], and the Civil Service Regulation Acts, 1956 and 1958, as the appropriate authority in relation to members of the staff of the Commissioner and, if he or she does so, then as long as the delegation remains in force—

• (a) those powers shall, in lieu of being exercisable by the Minister, be exercisable by the Commissioner, and

• (b) the Commissioner shall, in lieu of the Minister, be, for the purposes of the said Acts, the appropriate authority in relation to members of the staff of the Commissioner.

• (2) F16[…]

• (3) F16[…]

11. Delegation of functions by Commissioner.

11.—F17[…]

PART 3 Valuation Tribunal

12. Valuation Tribunal.

12.—(1) Notwithstanding the repeal of the Act of 1988 by section 8, the Tribunal shall continue in being.

• (2) The provisions of Schedule 2 shall have effect in relation to the Tribunal.

• (3) Subject to section 39, the determination of the Tribunal of an appeal made to it under this Act shall be final.

• (4) The Minister may, from time to time, appoint such and so many persons as he or she considers necessary to assist the Tribunal in the performance of its functions under this Act.

PART 4 Property to be Valued

13. Valuation of property.

13.—F18[(1)] The Commissioner shall provide for the determination of the value of all relevant properties (other than relevant properties specified in Schedule 4) in accordance with the provisions of this Act.

• F19[(2) Without prejudice to the generality of subsection (1) or section 19(5), where the Commissioner is satisfied that it is appropriate to do so, the net annual value of particular properties or classes of properties may be determined using general market data, or aggregated data (including data derived from statistical and computer-aided techniques), that are likely to be representative of a particular class of properties.]

14. Construction of references to property being rateable and relationship between expressions “relevant property”, “hereditament” and “tenement”, etc.

14.—(1) A provision of this Act providing that relevant property shall be rateable shall be construed as a provision to the effect that the property is property in respect of which a rate may be made and like provisions of this Act shall be construed accordingly.

• (2) The use in this Act of the expression “relevant property” in relation to property that may be the subject of a valuation under Parts 4 to 7 rather than the expression “hereditament” or “tenement” (being expressions that were used, for the corresponding purpose, in the repealed enactments) shall not affect—

• (a) the operation of any enactment not repealed by this Act that—

• (i) confers power to make a rate or determine the rate in the pound of a rate,

• (ii) provides for the treatment of property in any particular manner for the purpose of the exercise of such a power,

• (iii) provides for the remission of a rate or the making of an allowance in respect of a rate,

• (iv) provides for the assessment, collection or recovery of a rate,

• (v) provides for any matters consequential on, or incidental to, the foregoing, or

• (vi) provides for any matter (not related to any of the foregoing matters) by reference to the rateable valuation of a property,

or

• (b) the operation of the rules of law that apply in determining whether one person as distinct from another is in occupation of a property for the purpose of liability to pay a rate made in respect of the property,

and, accordingly, on and from the commencement of this Act, references in such an enactment to—

• (I) a hereditament or tenement shall, unless the context otherwise requires, be construed as references to relevant property (within the meaning of this Act),

• (II) a rateable hereditament or tenement shall, unless the context otherwise requires, be construed as references to relevant property that is rateable by virtue of this Act.

15. Rateability of relevant property.

15.—(1) Subject to the following subsections and sections 16 and 59, relevant property shall be rateable.

• (2) Subject to sections 16 and 59, relevant property referred to in Schedule 4 shall not be rateable.

• (3) F20[…]

• (4) A fishery on which a rate is struck under section 55 of the Fisheries (Consolidation) Act, 1959, shall not be rateable.

• (5) F20[…]

16. Times from which relevant property shall or shall not be rateable.

16.—(1) Save as specified otherwise in this section, the provisions of section 15 providing that relevant property shall or shall not be rateable shall have effect in each year, beginning with the year in which this Act is commenced.

• (2) If particular relevant property referred to in section 15(1) was not rateable under the repealed enactments, section 15(1) shall, with respect to that property, have effect in each year, beginning with the year immediately following the year in which this Act is commenced.

• (3) If particular relevant property referred to in subsection (2) or (3) of section 15 was rateable under the repealed enactments, that subsection (2) or, as the case may be, subsection (3) shall, with respect to that property, not have effect until the year immediately following the year in which this Act is commenced.

17. Unit of valuation.

17.—(1) Subject to subsection (2) and section 53, where a valuation falls to be made under this Act of relevant properties, each separate relevant property shall be valued separately and entered as a separate item in the relevant valuation list.

• F21[(2) Notwithstanding subsection (1), for the purposes of any valuation falling to be made under this Act, an officer may, if he or she thinks it proper to do so having regard to the circumstances of the matter—

• (a) value or cause to be valued contiguous relevant properties that are occupied by one person as a single relevant property even though those properties are held under different titles, and

• (b) if a relevant property comprises 2 or more parts capable of being occupied separately, value or cause to be valued the several parts as separate relevant properties even though those parts are occupied by the one person.

• (3) Notwithstanding subsection (1), for the purposes of any valuation falling to be made under this Act, in the case of non-contiguous relevant properties that are occupied by the one person an officer may value or cause to be valued those properties as a single relevant property if, in the opinion of the officer, a valuation that reflects those properties’ true economic nature cannot be arrived at (because of the particular character of those properties) without treating them in that manner.

• (4) Where the officer values or causes to be valued relevant properties or, as the case may be, parts of a relevant property in the manner referred to in subsection (2) or (3), the relevant properties or parts shall be treated as a single relevant property or, as the case may be, separate relevant properties for all the other purposes of this Act.

• (5) In subsections (2) to (4) "officer" means a valuation manager or a revision manager.]

PART 5 Valuations

18. References to valuations.

18.—In this Part a reference, however expressed, to the carrying out of a valuation of a relevant property shall, in the case of a relevant property that is the subject of a valuation carried out under the repealed enactments or of a valuation previously carried out under this Part, be construed as a reference to the carrying out of a revaluation of that property.

19. Valuation orders.

19.—F22[(1) The Commissioner, after consultation with the Minister for the Environment, Community and Local Government and the rating authority concerned, may make an order (in this Act referred to as a "valuation order") specifying a rating authority area as being an area in relation to which the Commissioner proposes to appoint a person under subsection (2) to organise and secure the carrying out of a valuation of relevant property situate in that area (other than any property specified in paragraph (a) or (b) of that subsection).

• (1A) A valuation order may specify that the valuation of a rating authority area, or a portion thereof, shall be carried out in accordance with regulations made under section 26B.

• (2) As soon as may be after the making of a valuation order, the Commissioner shall appoint a person to organise and secure the carrying out of a valuation of every relevant property on the valuation list or existing valuation list situate in the rating authority area specified in the order and any relevant property entered on that list between the making of the valuation order and the publication of the list, other than—

• (a) any relevant property the subject of an order under section 53, or

• (b) any relevant property specified in Schedule 4.]

• F23[(3) The person so appointed is referred to in this Act as a "valuation manager".

• (4) For the purposes of subsection (2) a valuation manager shall, in accordance with subsection (5), arrange for—

• (a) the carrying out of a valuation of each property concerned by one or more officers of the Commissioner (who may include that valuation manager), and

• (b) the drawing up and compilation of a valuation list for the rating authority area concerned.

• (5) The valuation list as referred to in this section shall be drawn up and compiled by reference to relevant market data and other relevant data available on or before the date of issue of the valuation certificates concerned, and shall achieve both (insofar as is reasonably practicable)—

• (a) correctness of value, and

• (b) equity and uniformity of value between properties on that valuation list,

and so that (as regards the matters referred to in paragraph (b)) the value of each property on that valuation list is relative to the value of other properties comparable to that property on that valuation list in the rating authority area concerned or, if no such comparable properties exist, is relative to the value of other properties on that valuation list in that rating authority area.

• (6) Where the person proposed under subsection (1) is not an officer of the Commissioner, the Commissioner may, with the consent of the Minister, enter into an arrangement (with such conditions as may be agreed between the parties) with that person (who may be assisted by other persons) to perform that function.

• (7) Where subsection (5) applies and the Commissioner considers it appropriate, an officer of the Commissioner may assist the valuation manager.]

20. Date by reference to which valuation shall be made.

20.—(1) A valuation order shall specify one date by reference to which the value of every relevant property, the subject of the valuation mentioned in the order, shall be determined.

• (2) The date so specified shall not be later than the date of the making of the valuation order.

21. Publication date for valuation lists.

21.—F24[(1) A valuation order shall specify—

• (a) a date (in this Act referred to as the "publication date") on which the Commissioner proposes to cause to be published under section 23 a list comprising every relevant property that has been the subject of the valuation mentioned in the order, and the value of that property as determined by that valuation, and

• (b) a date (in this Act referred to as the "effective date") on which that list becomes effective for rates purposes.]

• (2) Such a list shall be known, and is in this Act referred to, as a “valuation list”.

• (3) F25[The publication date] so specified shall not be later than 3 years after the date of the making of the valuation order.

• (4) The Commissioner may, with the consent of the Minister, by order amend a valuation order by substituting a different publication date for the publication date specified therein F26[or a different effective date for the effective date specified therein].

• F27[(5) The Commissioner may, with the consent of the Minister, by order revoke a valuation order at any time before the issue, under subsection (1) of section 26, of a copy of a valuation certificate and notice referred to in that subsection, relating to the valuation order concerned.]

22. Publicity for valuation.

22.—(1) As soon as may be after he or she makes a valuation order, the Commissioner shall give notice, in such manner as he or she considers appropriate, of the fact of the making of the order and of the place or the means where or by which a copy of the order may be inspected under subsection (2).

• (2) As soon as may be after the making of a valuation order, the Commissioner and the rating authority to whose area the order relates shall, at such place or by such means as the Commissioner determines, make available a copy of the order for inspection by members of the public until the publication date specified in the order.

23. Publication of valuation list consequent on valuation.

23.—(1) On the relevant publication date, the Commissioner shall cause to be published the valuation list in respect of the relevant properties to which the valuation order concerned relates.

• (2) Before that date, the Commissioner shall give notice, in such manner as he or she considers appropriate, of the fact that that list will be published on that date.

• (3) F28[On the effective date], the valuation list shall—

• (a) replace the existing valuation list or, as appropriate, the valuation list last previously published under this Part that relates to the same rating authority as the first-mentioned list relates to, and

• (b) have full force for the purposes of that rating authority making rates on properties situate in its area by reference to it.

• (4) The reference in this section to a valuation list being caused to be published on a publication date by the Commissioner is a reference to that list being made available by—

• (a) the Commissioner, and

• (b) at the request of the Commissioner to that authority to do so, the rating authority to whose area the list relates,

at such place or by such means as the Commissioner determines, for inspection by members of the public during the period—

• (i) beginning on that date, and

• (ii) ending on the date on which that list is replaced by another valuation list in relation to the same rating authority area.

• F29[(5)
• (a) A valuation list that has been replaced in accordance with subsection (3)(a) (in this subsection referred to as a "replaced valuation list") may be made available for inspection at such place or in such manner as Tailte Éireann may determine.

• (b) A person may apply in writing to Tailte Éireann for information from a replaced valuation list.]

24. Issue of valuation certificates consequent on valuation having been carried out.

24.—(1) On a date that is no later than 7 days before the date the Commissioner causes to be published under section 23 a valuation list, the valuation manager who secured the carrying out of the valuation concerned under section 19 shall cause to be issued to each occupier of every relevant property to which that valuation relates a certificate stating the value of that property as determined in accordance with that valuation.

• (2) Such a certificate is referred to in this Act as a “valuation certificate”.

• F30[(3) Without prejudice to subsection (1), the valuation manager may, at any time prior to the publication date, amend a valuation certificate so as to correct any error (including any electronic error) therein.]

25. Frequency with which powers under this Part are to be exercised.

25.—(1) It shall be the duty of the Commissioner to exercise the powers conferred on him or her by subsections (1) and (2) of section 19 from time to time in relation to each rating authority area so that the result referred to in subsection (2) is achieved.

• (2) The result mentioned in subsection (1) is that a period of not less than 5 years and not more than 10 years elapses between the date on which any valuation list in relation to the area concerned is caused to be published under section 23 and the date on which the next subsequent valuation list in relation to that area is caused to be so published.

26. Right of occupier to make representations in relation to proposed valuation.

26.—(1) The valuation manager who secured the carrying out of the valuation concerned under section 19 shall, F31[…] before the date on which the valuation list based on that valuation is caused to be published under section 23, cause to be issued to the occupier of each property that will appear on the list a copy of the valuation certificate proposed to be issued under section 24 in relation to that property, together with the notice referred to in subsection (2).

• (2) The notice mentioned in subsection (1) is a notice stating that the occupier concerned may, F32[within 40 days from the date of the issue of the notice to him or her, if he or she is dissatisfied with the value proposed to be stated, or any other material particular stated,] in the copy of the valuation certificate, make representations to the valuation manager in relation to that matter (and such an occupier may make such representations, within that period, to the valuation manager accordingly).

• F33[(3) Without prejudice to subsections (4) to (6), the valuation manager referred to in subsection (1) may—

• (a) having considered or caused to be considered any representations made to him or her by an occupier under and in accordance with subsection (2), or

• (b) in the absence of any such representations, of his or her own volition,

if he or she thinks it appropriate to do so, cause the terms of the valuation certificate referred to in subsection (1) to be amended.

• (4) Notwithstanding anything in the preceding subsections and, in particular the fact (if such be the case) that the powers under subsection (3) have been exercised in relation to the certificate referred to in subsection (1), the valuation manager referred to in subsection (1) may where, in his or her opinion, it is necessary or expedient to do so, cause that certificate to be replaced with a new proposed certificate.

• (5) Without prejudice to subsection (4), in the case of—

• (a) a single property, the subject of a certificate referred to in subsection (1), that is subsequently subdivided into 2 or more properties, or

• (b) 2 or more properties, each of which is the subject of such a certificate, that are subsequently amalgamated,

the valuation manager referred to in subsection (1) may cause the foregoing certificate or, as the case may be, each foregoing certificate to be replaced with, as the case may be—

• (i) 2, or more than 2, proposed new certificates, or

• (ii) a single new proposed certificate.

• (6) Where the power under subsection (4) or (5) is exercised, then the valuation manager shall permit the occupier of the property concerned (or, in the case of a subdivision, the occupier of each property concerned) to make, to the same extent as is mentioned in subsection (2), representations to the valuation manager in relation to the terms of the proposed new certificate or certificates; where such representations are made a like power to that under subsection (3) is available to the valuation manager, having considered or caused to be considered those representations, to cause the terms of the certificate (or, as the case may be, of any of the certificates) to be amended.

• (7) For the avoidance of doubt, any power conferred by this section to cause the terms of one or more certificates to be amended, or one or more certificates to be replaced, extends to providing for, as appropriate—

• (a) an increase in the value of the relevant property stated in the certificate concerned, or

• (b) the specification in the replacement certificate of a higher value in respect of the relevant property than that was specified in respect of it in the previous certificate,

in addition to such power extending to providing for a decrease in such value or the specification in the replacement certificate of a lower value.

• (8) Following the valuation manager’s exercise or, as the case may be, final exercise of the powers under this section in relation to the relevant property concerned, he or she shall cause the appropriate valuation certificate under section 24 to be issued to the occupier concerned.]

F34[PART 5A Occupier Assisted Valuation]

26A. F35[Definition (Part 5A)

26A.—In this Part “accurate”, in relation to a valuation, means a valuation that correctly estimates the net annual value of the property concerned.]

26B. F36[Regulations may provide for occupier assisted valuation

26B.—(1) The Minister may make regulations providing for the carrying out of the valuation, or the taking of one or more of the steps that comprise such valuation, of relevant properties under this Act within one or more rating authority areas by the occupier of each property concerned and the procedure to be followed for those purposes.

• (2) Without prejudice to the generality of subsection (1), regulations under this section may provide for any or all of the following:

• (a) the issuing of guidelines by the Commissioner to the occupier regarding submission of valuations (including submission by electronic means) and other matters under this Part ;

• (b) the notice to be sent to the occupier regarding the requirements under such regulations;

• (c) the submission by the occupier to the Commissioner of such particulars of the relevant property as the Commissioner considers appropriate;

• (d) the submission by the occupier to the Commissioner of his or her valuation in respect of his or her property;

• (e) the deadline by which the valuation shall be submitted by the occupier, or by his or her agent, to the Commissioner, including provision for extensions to the deadline in cases in which such submission is made by electronic means;

• (f) the records that the occupier shall be required to keep of the basis upon which the valuation was submitted;

• (g) the length of time the occupier shall be required to keep records of the basis upon which the valuation was submitted;

• (h) the forms to be used by the occupier for the submission of his or her valuation;

• (i) the specification of classes of properties that shall be, or shall not be, the subject of valuation under the regulations;

• (j) the specification of geographical areas within the rating authority area that shall be, or shall not be, the subject of valuation under the regulations.

• (3) Regulations made under this section may be—

• (a) general in nature and apply to all valuation orders where section 19(1A) applies,

• (b) specific to a particular valuation order, or

• (c) specific to certain components of a particular valuation or to certain of the steps that comprise a particular valuation.]

26C. F37[Act to apply

26C.—Where section 19(1A) applies and regulations have been made under section 26B—

• (a) this Part shall apply, and

• (b) the other Parts of this Act shall apply with any necessary modifications,

and, accordingly, a valuation list published under section 23 may include property to which this Part applies.]

26D. F38[Functions of officer of Commissioner under occupier assisted valuation

26D.—(1) Where an occupier has submitted an initial valuation, an officer of the Commissioner may, at any time prior to the publication date —

• (a) without prejudice to any other powers (including the powers under Part 10) so enabling the officer in that regard, make such enquiries or require the production of such information or records as he or she may require to satisfy himself or herself that the initial valuation submitted was accurate, and

• (b) substitute his or her own valuation, issue a valuation certificate to that effect and enter that valuation on the valuation list, if he or she forms the view that the initial valuation has not been made in accordance with this Act and regulations made under it.

• (2) Where the occupier of a property—

• (a) submits a valuation that, in the opinion of the officer, is not accurate, or

• (b) fails to duly submit a valuation by the deadline provided,

the officer of the Commissioner shall, on or before the publication date and, in accordance with the matters set out in section 19(5), determine the appropriate valuation in respect of the property concerned, issue a valuation certificate to that effect and enter that valuation on the valuation list. ]

26E. F39[Right of occupier to make representations under occupier assisted valuation

26E.—Without prejudice to the generality of section 26C, where section 19(1A) applies and regulations have been made under section 26B, the provisions of section 26 enabling the occupier of relevant property to make representations and enabling the amendment of a valuation certificate shall apply with any necessary modifications.]

26F. F40[Offence where occupier fails to submit valuation

26F.—An occupier of relevant property to whom this Part applies who fails to submit a valuation by the deadline provided by, or pursuant to, regulations under section 26B(2) shall be guilty of an offence.]

26G. F41[Where person submits false valuation

26G.—A person who submits a valuation under this Part that is false knowing it to be false or being reckless as to whether it is false shall be guilty of an offence.]

PART 6 Revision of Valuations

27. Applications for revisions of valuation lists.

27.—(1) An occupier of a property may apply in writing to the Commissioner for the appointment by the Commissioner of a person under section 28(3) to exercise the powers under that section in relation to that property.

• (2) A rating authority may apply in writing to the Commissioner for the appointment by the Commissioner of a person under section 28(3) to exercise the powers under that section in relation to one or more properties situate in the area of that authority and specified in the application.

• (3) A person may, as respects a property in relation to which he or she is an interest holder, apply in writing to the Commissioner for the appointment by the Commissioner of a person under section 28(3) to exercise the powers under that section in relation to that property.

• (4) An occupier of a property that appears on a valuation list may apply in writing to the Commissioner for the appointment by the Commissioner of a person under section 28(3) to exercise the powers under that section in relation to any other property that is situate in the rating authority area to which that list relates.

28. Revision of valuation lists.

F42[28.—(1) In this section "property concerned" means a property in relation to which a person, by virtue of his or her appointment under this section, is entitled to exercise the powers conferred by this section.

• (2)
• (a) The Commissioner may of his or her own volition appoint an officer of the Commissioner to exercise, in relation to such one or more properties as the Commissioner considers appropriate, the powers expressed by this section to be exercisable by a revision manager, and such an officer who is so appointed is referred to in this Act as a "revision manager".

• (b) A revision manager appointed under paragraph (a) or subsection (3) may assign to another officer of the Commissioner any of his or her functions under this section.

• (3) If an application under section 27 is made to the Commissioner, the Commissioner shall appoint an officer of the Commissioner to exercise, in relation to the property or properties to which the application relates, the powers expressed by this section to be exercisable by a revision manager, and such manager who is so appointed is also referred to in this Act as a "revision manager".

• (4) A revision manager, if he or she considers that a material change of circumstances which has occurred since a valuation under section 19 was last carried out in relation to the rating authority area in which the property concerned is situate or, as the case may be, since the last previous exercise (if any) of the powers under this subsection, or of comparable powers under the repealed enactments, in relation to the property warrants the doing of such, may, in respect of that property—

• (a) if that property appears on the valuation list relating to that area, do whichever of the following is or are appropriate—

• (i) amend the valuation of that property as it appears on the list,

• (ii) exclude that property from the list on the ground that the property is no longer relevant property, that the property no longer exists or that the property falls within Schedule 4,

• (iii) amend any other material particular in relation to that property as it appears on the list,

• (b) if that property does not appear on the said valuation list and it is relevant property (other than relevant property falling within Schedule 4 or to which an order under section 53 relates), do both of the following—

• (i) carry out a valuation of that property, and

• (ii) include that property on the list together with its value as determined on foot of that valuation.

• (5) A revision manager shall, if the property concerned is property that has been the subject of an application under section 27, within 6 months from the date of his or her appointment under subsection (3) in respect of that application—

• (a) make a decision as to whether the circumstances referred to in subsection (4) exist for the exercise by him or her of the powers under that subsection in relation to that property,

• (b) if he or she decides that those circumstances do exist, exercise those powers in relation to that property accordingly.

• (6) If a revision manager exercises, in relation to the property concerned, any of the powers under subparagraph (i) or (iii) of paragraph (a) of subsection (4) or paragraph (b) of that subsection, he or she shall issue to the occupier of that property and to the rating authority in whose area the property is situate a new valuation certificate or, as the case may be, a valuation certificate in relation to the property.

• (7) If a revision manager exercises, in relation to the property concerned, the powers under subsection (4) (a) (ii), he or she shall issue to the occupier of that property and to the rating authority in whose area the property is situate a notice indicating the manner in which those powers have been exercised in relation to that property.

• (8) A certificate under subsection (6) or a notice under subsection (7) shall be issued no later than 7 days before the relevant amendment to the valuation list under subsection (10) is made.

• (9) If a revision manager decides that the circumstances referred to in subsection (4) do not exist for the exercise of the powers under that subsection in relation to a property referred to in subsection (5) he or she shall, forthwith after the making of that decision, issue to the occupier who applied under section 27(1) in respect of the property, a notice of the decision.

• (10) The revision manager concerned shall amend the relevant valuation list in the appropriate manner to take account of the exercise by him or her of the powers under subsection (4) in relation to a property.

• (11) Without prejudice to the preceding provisions of this section, the Commissioner may, at any time, amend a valuation list so as to—

• (a) correct any clerical (including electronic) error therein, or

• (b) amend any other detail appearing on the list that in the opinion of the Commissioner is inaccurate (other than the valuation of any property).

• (12) The Commissioner may also, at any time, amend a valuation list so as to take account of any alteration in a boundary that is made under or by virtue of any enactment.

• (13) If the Commissioner exercises any of the powers under subsection (11) or (12) he or she shall, as soon as may be after the occasion concerned of their being exercised, issue to each occupier of a property that is affected by such exercise and to the rating authority in whose area that property is situate a new valuation certificate in relation to that property.

• F43[(14) An amendment of a valuation list made under subsection (10), (11) or (12) shall have full force, from the date of its making, for the purposes of the rating authority concerned making a rate in relation to the property concerned by reference to that list as so amended.]]

• F44[(15) Where—

• (a) an amount of monies is paid on account of a rate made in respect of a property, and

• (b) it appears, consequent on an amendment of the value of the property made pursuant to an exercise of the powers under this section, that that payment involved an overpayment or an underpayment of the amount due in respect of such a rate,

then the balance owing or owed, as the case may be, to or by the person concerned may be paid or recovered, as appropriate—

• (i) in the case of an overpayment, by making a refund to the person concerned of an amount equal to that balance or allowing an amount equal to that balance as a credit against the amount owed by the person concerned on account of a rate made in respect of that or any other property, and

• (ii) in the case of an underpayment, by recovering from the person concerned an amount equal to that balance as arrears of the rate concerned (and, accordingly, any of the means provided under any enactment for the recovery of a rate may be employed for that purpose).]

29. Right of occupier to make representations in relation to proposed revision.

29.—(1) A F48[revision manager] shall—

• (a) issue to the occupier of a property in relation to which he or she proposes to exercise the powers under subparagraph (i) or (iii) of paragraph (a), or paragraph (b), of section 28(4) a copy of the valuation certificate proposed to be issued under section 28(6) in relation to that property,

• (b) issue to the occupier of a property in relation to which he or she proposes to exercise the powers under section 28(4)(a)(ii) a notice indicating the terms of the notice proposed to be issued under section 28(7) in relation to that property,

and that copy shall be accompanied by or, as the case may be, that notice shall include the statement referred to in subsection (2).

• (2) The statement mentioned in subsection (1) is a statement in writing that the occupier concerned may, within F49[40 days] from the date of the issue of the copy or notice to him or her, if he or she is dissatisfied with any material particular stated in the copy of the certificate or the notice, make representations to the F49[revision manager] in relation to the matter (and such an occupier may make such representations, within that period, to the F49[revision manager] accordingly).

• (3) A F48[revision manager], having considered any representations made to him or her by an occupier under and in accordance with subsection (2), may, if he or she thinks it appropriate to do so, amend the terms of the valuation certificate concerned proposed to be issued under subsection (6) of section 28 or, as the case may be, the notice concerned proposed to be issued under subsection (7) of that section and issue that certificate or notice, in the terms as so amended, under that subsection (6) or (7) accordingly.

29A. F50[Where revision manager decides not to revise valuation

29A.—(1) Where a revision manager decides not to—

• (a) amend the valuation of a relevant property under section 28, or

• (b) amend any other material particular in relation to that property as it appears on a valuation list,

the Commissioner may, exceptionally and provided he or she is of opinion that it is necessary to do so in the interests of equity and uniformity of value or, in a case falling under paragraph (b), in the interests of maintaining the valuation list in as accurate a state as practicable, direct the revision manager, as appropriate, to amend—

• (i) the valuation of that relevant property, or

• (ii) the material particular that, in the opinion of the Commissioner, is inaccurate, and to issue or cause to be issued a new valuation certificate in relation to the property concerned.

• (2) For the purpose of complying with a direction under subsection (1)(i), the revision manager shall determine the valuation in accordance with section 49 as if the valuation were being determined for the purpose of section 28(4). Following that determination, the revision manager shall issue or cause to be issued in relation to the property concerned—

• (a) in accordance with section 29, a copy of the new valuation certificate proposed to be issued under subsection (6) of section 28, and

• (b) in accordance with that subsection (6), the new valuation certificate (in the terms as originally proposed under section 29 or, as the case may be, as amended under subsection (3) of that section).]

PART 7 Appeals

30. Appeals to the Commissioner.

30.—F51[…]

31. Grounds of appeal under section 30 to be stated.

31.—F52[…]

32. Notification of occupier of an appeal.

32.—F53[…]

33. Consideration of appeals by Commissioner.

33.—F54[…]

34. Appeals to Tribunal.

F55[34.—(1) In relation to a property, a specified person may appeal in writing to the Tribunal against—

• (a) a determination under section 19 or 28 of the value,

• (b) any other detail stated in the relevant valuation list,

• (c) any decision under this Act to include or not to include the property in the relevant valuation list or to exclude the property from that list,

• (d) any decision by the revision manager under section 28(4)(a) or (b),

• (e) in the case of a decision by the revision manager concerned to so exclude the property, any detail stated in the notice concerned issued under section 28(7), or

• (f) any decision of the revision manager concerned that the circumstances referred to in section 28(4) do not exist for the exercise of the powers under that section in relation to the property.

• (2) An appeal under subsection (1) shall be made within 28 days from the relevant date.

• (3) A person who fails to supply information specified in a notice served under section 45(1) prior to the issue of—

• (a) the valuation certificate pursuant to section 24 or 28,

• (b) a global valuation certificate, or

• (c) a notice under section 28,

shall not be permitted to ground or support an appeal to the Tribunal by reference to information that the person has so failed to supply.

• (4) In this section—

“relevant date” means, as appropriate—

• (a) the date of the relevant valuation list being caused to be published under section 23,

• (b) the date of issue under section 28(6) of a valuation certificate in relation to the property, or

• (c) the date of issue under section 28(7) or (9) of a notice in relation to the property;

“specified person” means—

• (a) an occupier of property, in respect of that property,

• (b) an occupier of relevant property, in respect of any other property, situate in the same rating authority area as that relevant property is situate,

• (c) a rating authority, in respect of any property situate in its area, and

• (d) a person, in respect of any property in relation to which he or she is an interest holder.]

35. Grounds of appeal under section 34 to be stated.

35.—An appeal made under section 34 shall, as appropriate—

• (a) specify—

• F56[(i) the grounds on which the appellant considers that the value of the property, the subject matter of the appeal (in this section referred to as ‘the property concerned’), being the value as determined by the valuation manager or revision manager, is not a determination of its value that accords with that required to be achieved by section 19(5) or, in the case of an appeal from a valuation made under section 28, with that required to be achieved by section 49, and

• (ii) in accordance with the matters set out in section 19(5) or 49, as appropriate, what the appellant considers ought to have been determined as the property’s value,]

• (b) specify the grounds on which the appellant considers any detail in relation to the property concerned (other than the property's value) as stated in the valuation certificate concerned F57[…] is incorrect,

• (c) specify the grounds on which the appellant considers that the property concerned ought to have been included in, or, as the case may be, ought to have been excluded from, the relevant valuation list F58[…], and, in case the appellant considers the property concerned ought to have been so included, what he or she considers ought to be determined as the property's value.

36. Notification of interested parties of appeal made for Tribunal.

36.—(1) As soon as may be after the receipt by it of an appeal made to it under section 34, the Tribunal shall serve a copy of the appeal on each of the following persons (unless the person is the appellant or an appellant in the matter) namely, the occupier of the property, the subject of the appeal, the rating authority in whose area that property is situated and the Commissioner.

• (2) All other documentation and information in writing submitted in connection with the appeal shall be served by the Tribunal on each of the following persons (other than in a case where the person has submitted the particular documentation or information), namely—

• (a) the Commissioner (who shall be the respondent in, and be entitled to be heard, and adduce evidence at, the hearing of the appeal), and

• (b) the occupier of the property, the subject of the appeal, and any other person who appears to the Tribunal will be directly affected by its decision on the appeal (and the said occupier and each such person shall be entitled to be heard, and adduce evidence at, the hearing of the appeal).

37. Consideration of appeals by Tribunal.

F59[37.—(1) The Tribunal shall consider an appeal made to it under section 34; in considering the appeal, unless the issues in the appeal do not relate to the value of property, the Tribunal shall achieve a determination of the value of the property concerned that accords—

• (a) with that required to be achieved by section 19(5), or

• (b) in the case of an appeal from a valuation made under section 28, with that required to be achieved by section 49.

• (2) Having considered the appeal, the Tribunal may, as it thinks appropriate—

• (a) disallow the appeal and, accordingly, confirm the decision of the Commissioner, valuation manager or revision manager, as appropriate, or

• (b) allow the appeal and, accordingly, do whichever of the following is appropriate—

• (i) decide that the circumstances referred to in section 28(4) existed for the exercise of the powers under that section,

• (ii) in accordance with the matters set out in section 19(5) or 49, as appropriate, increase or decrease the valuation as stated in the valuation certificate,

• (iii) decide that the property ought to be included in the relevant valuation list, and determine the valuation in accordance with the matters set out in section 49,

• (iv) decide that the property, ought to be excluded from the relevant valuation list,

• (v) decide to amalgamate relevant properties, the subject of 2 or more appeals, and determine the valuation of the amalgamated property, in accordance with the matters set out in section 49,

• (vi) decide that the property ought to be subdivided into 2 or more relevant properties, and determine the valuation of each such subdivided property in accordance with the matters set out in section 49,

• (vii) amend any detail, other than the valuation, as stated in the valuation certificate,