In short
This law allows for the delay of the yearly re-evaluation of property values for lands, tenements, and hereditaments. The purpose is to provide flexibility when it's difficult or impossible to conduct these revisions on schedule.
What it regulates
- The postponement of the annual revision of valuation for properties.
- The timeframe for such postponements, not exceeding one year from the passing of this Act.
- The completion and transmission of postponed revised valuation lists.
- The continued force and effect of existing valuations until a postponed revision is completed.
Who it concerns
- The Minister for Finance.
- The Commissioner of Valuation and Boundary Surveyor.
- Secretaries of County Councils, County Boroughs, and Clerks of Urban Districts in Saorstát Eireann.
- Owners of rateable tenements and hereditaments in Saorstát Eireann.
Key points
- The Minister for Finance can postpone the annual revision if the Commissioner certifies it's impossible, difficult, or inexpedient.
- A postponement can be for a period not exceeding one year from the passing of this Act.
- Postponed revisions must be completed and lists transmitted by March 1st, 1925, or an earlier date set by the postponement order.
- Existing valuations remain valid until the postponed revision is completed and the new valuation takes effect.
📄 Legal text
Valuation (Postponement of Revision) Act, 1923
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Valuation (Postponement of Revision) Act, 1923
Valuation (Postponement of Revision) Act, 1923
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Number 40.
VALUATION (POSTPONEMENT OF REVISION) ACT, 1923.
ARRANGEMENT OF SECTIONS
Section
1.
Interpretation of terms.
2.
Minister for Finance may postpone annual revision.
3.
Short Title.
Number 40.
VALUATION (POSTPONEMENT OF REVISION) ACT, 1923.
AN ACT TO AUTHORISE THE POSTPONEMENT FOR ONE YEAR OF THE MAKING OF THE ANNUAL REVISION OF VALUATION OF LANDS, TENEMENTS AND HEREDITAMENTS. [8th August, 1923.]
BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—
Interpretation of terms.
1.—In this Act,
the word “Commissioner” means the Commissioner of Valuation and Boundary Surveyor, and
the expression “Principal Act” means the Valuation (Ireland) Act, 1854.
Minister for Finance may postpone annual revision.
2.—(1) If the Commissioner shall at any time or times not being more than six months after the passing of this Act certify in writing to the Minister for Finance that it is impossible or difficult or inexpedient to carry out the annual revision of valuation pursuant to the Principal Act in any specified part or parts of Saorstát Eireann, the Minister for Finance may by order postpone for any period not exceeding one year from the passing of this Act
(a) the making of the annual revision of valuation pursuant to the Principal Act in the whole or any part or parts of any one or more counties, county boroughs or urban districts in Saorstát Eireann, and
(b) the making of the annual revision of valuation of any rateable tenement or hereditament comprised in all or any list transmitted to the Commissioner pursuant to section 4 of the Act aforesaid by the Secretary of the Council of any County or County Borough or the Clerk of any Urban District in Saorstát Eireann.
(2) Whenever any annual revision is postponed under this Act such revision of valuation shall be completed and the lists of revised valuations shall be transmitted to the proper persons by the Commissioner on or before the 1st day of March, 1925, or such earlier date as shall be prescribed by the order postponing such annual revision, and such lists shall be dealt with in the like manner and shall be subject to the like appeal as lists of revised valuations transmitted pursuant to section 5 of the Principal Act.
(3) Whenever any annual revision of valuation is postponed under this Act every valuation the revision of which is so postponed shall continue to be of full force and effect until the revision thereof has been completed and the revised valuation has come into operation.
Short Title.
3.—This Act may be cited as the Valuation (Postponement of Revision) Act, 1923.
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AI explanation based on the official legal text. Indicative, not a substitute for legal advice.