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Valuation (Postponement of Revision) Act, 1923

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

Who it concerns

Key points

📄 Legal text
Valuation (Postponement of Revision) Act, 1923 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1923 Valuation (Postponement of Revision) Act, 1923 Valuation (Postponement of Revision) Act, 1923 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Print Full ActPriontáil an tAcht Iomlán 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. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

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AI explanation based on the official legal text. Indicative, not a substitute for legal advice.