Valuation act, 1988

• Enactment Date: 03 March 1988
• Act Number: 2

Number 2 of 1988
VALUATION ACT, 1988
ARRANGEMENT OF SECTIONS
Section 1. Definitions. 2. Valuation Tribunal. 3. Revisions and new valuations. 4. Global valuation of public utility undertakings. 5. Statement of case for High Court. 6. Delegation of functions by Commissioner of Valuation. 7. Fees. 8. Forms. 9. Expenses. 10. Regulations to remove administrative difficulties. 11. Laying of certain orders and regulations before Houses of the Oireachtas. 12. Short title and construction.
FIRST SCHEDULE
The Valuation Tribunal
SECOND SCHEDULE
Property to be Included in Global Valuation of Public Utility Undertakings
Acts Referred to Electricity (Supply) (Amendment) Act, 1945 1945, No. 12 European Assembly Elections Act, 1977 1977, No. 30 Interpretation Act, 1937 1937, No. 38 Public Offices Fees Act, 1879 1879, c. 58 Valuation (Ireland) Act, 1852 1852, c. 63 Valuation Act, 1986 1986, No. 2
Number 2 of 1988
VALUATION ACT, 1988
AN ACT TO AMEND THE VALUATION ACTS. [3rd March, 1988]
BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:
	Definitions.	1.—In this Act, except where the context otherwise requires—
	“the Act of 1852” means the Valuation (Ireland) Act, 1852 ;
	“the Act of 1986” means the Valuation Act, 1986 ;
	“property” means any rateable hereditament;
	“public utility undertaking” includes any 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;
	“rating authority” means—
	(a) the council of a county,
	(b) the corporation of a county or other borough,
	or
	(c) the council of an urban district;
	“rateable hereditament” includes any property to which the Act of 1986 or this Act relates.
	Valuation Tribunal.	2.—(1) (a) A tribunal, to be known as the Valuation Tribunal, shall stand established on such date as the Minister for Finance, after consultation with the Minister for the Environment, shall by order prescribe.
	(b) The provisions of the First Schedule to this Act shall have effect in relation to the Tribunal.
	(2) The Tribunal shall hear and determine appeals under section 3 (5) or 4 (11) of this Act.
	(3) Subject to a right of appeal to the High Court on a question of law, the determination of the Tribunal shall be final.
	(4) The Minister for Finance may, from time to time, appoint such and so many persons as he considers necessary to assist the Tribunal in the performance of its functions under this Act.
	(5) Without prejudice to section 21 of the Interpretation Act, 1937 (which, amongst other matters, provides for pending proceedings) sections 22 and 23 of the Act of 1852 are hereby repealed with effect from the establishment of the Tribunal.
	Revisions and new valuations.	3.—(1) An owner or occupier of any property, the rating authority or an officer of the Commissioner of Valuation may apply at any time for a revision of the valuation of any property entered in the Valuation Lists or for the inclusion therein of any property not so entered.
	(2) (a) Every application under subsection (1) of this section (other than an application by a rating authority) shall be addressed to the rating authority in whose area the property is situated.
	(b) The rating authority shall submit to the Commissioner of Valuation a list of all applications made in the month beginning on the commencement of this section or in any succeeding month, in each case within ten days after the end of that month.
	(3) The Commissioner of Valuation shall cause every application made to him under subsection (1) of this section to be determined within six months after receiving the application or as soon as may be thereafter and shall as soon as practicable issue a list of the determinations made in the quarter beginning on the commencement of this section or in any succeeding quarter, within ten days after the end of that quarter.
	(4) (a) Where an application under subsection (1) of this section in relation to any property is made by any person other than the owner or occupier of that property, the owner and occupier, if known, shall be notified by the rating authority of the application.
	(b) The owner and occupier, where known, shall be notified by the rating authority of the determination of the application and of his right to appeal in accordance with sections 19 and 31 of the Act of 1852 against the valuation determined by the Commissioner of Valuation and shall also be notified by the rating authority of the outcome of that appeal.
	(5) (a) An owner or occupier of property or a rating authority in whose area the property is situated may, by notice in writing sent by post or given by or on behalf of the appellant, appeal to the Tribunal against the determination made by the Commissioner under section 20 of the Act of 1852 within 28 days after the publication of the list of determinations.
	(b) The notice shall contain the particulars of the valuation as entered in the Valuation Lists and a statement of the specific grounds for the appeal.
	(c) The Tribunal shall transmit a copy of every notice received by it to the Commissioner of Valuation (who shall be the respondent in, and be entitled to be heard and adduce evidence at the hearing of, the appeal concerned), to the rating authority or authorities concerned and to any other person appearing to the Tribunal to be directly affected by the determination and any such person shall be entitled to be heard and to adduce evidence at the hearing of the appeal.
	(6) The Commissioner of Valuation shall, where any amendment falls to be made in the Valuation Lists pursuant to a determination of the Tribunal or a decision of the Court in relation to an appeal under this section, notify in writing the rating authority or authorities concerned of the amendment and cause the appropriate entry in the lists to be amended.
	(7) This section shall have effect notwithstanding anything to the contrary in the Valuation Acts.
	(8) The Minister for Finance may, after consultation with the Minister for the Environment, by order prescribe the date on which this section shall come into operation.
	Global valuation of public utility undertakings.	4.—(1) (a) The Minister for Finance, after consultation with the Minister for the Environment and any other Minister of the Government who appears to the Minister for Finance to be concerned, may by order direct the Commissioner of Valuation to provide for the determination of the valuation of the properties taken as a whole, wherever situated, of a specified public utility undertaking or of public utility undertakings of a specified description and specify the date by reference to which the determination is to be made and the date by which the determination is to be made. Every such valuation is referred to in this section as a “global valuation”.
	(b) Every global valuation determined under subsection (1) (a) shall include all of the hereditaments which are used for the primary purposes of the undertaking whether or not such hereditaments are already revised and entered in the Valuation Lists and any such valuations as are already included in the Valuation Lists shall be deleted from such lists.
	(c) Such property of a specified undertaking as, in the opinion of the Commissioner of Valuation, is for a purpose other than any of the primary purposes of that undertaking, shall be excluded in determining the global valuation.
	(2) The net annual value of the undertaking shall be five per cent of the effective capital value of the property of that undertaking, including property specified in the Second Schedule to this Act.
	(3) The Minister for Finance may, after such consultation as is provided for by subsection (1) of this section, by order amend the Second Schedule to this Act.
	(4) The effective capital value of the undertaking shall be the aggregate of—
	(a) the site values subsumed in that undertaking,
	(b) the depreciated replacement cost of other property of the undertaking, that is to say, the cost of replacement of the property reduced where appropriate to allow for its age, condition and obsolescence and for any other factor, the effect of which is to reduce its value to less than the cost of replacement,
	(c) the value of any easement or other right appurtenant or appendant to any property of the undertaking,
	(d) the value of any right of the undertaking to transmit radio, television or telecommunications signals.
	(5) Subsections (1), (2) and (3) of this section shall have effect notwithstanding section 11 of the Act of 1852 but subject to section 5 of the Valuation Act, 1986 .
	(6) The undertaking shall be treated for the purposes of this section as occupying a rateable hereditament in every rating district in which its services are available or in which its property is situated.
	(7) The Commissioner of Valuation shall apportion the global valuation of an undertaking, determined or revised under this section, between rating authorities in such manner as the Minister for Finance shall, after consultation with the Minister for the Environment, by order prescribe and the amount so apportioned to any rating authority shall be the valuation of the property of the undertaking in the area of that authority.
	(8) The Commissioner of Valuation shall cause the global valuation of an undertaking to be revised in the fifth year after the determination of the valuation or the previous revision or sooner if the Minister for Finance, after such consultation as is provided for by subsection (1) of this section, or the undertaking, so requests.
	(9) Every undertaking to which an order under...