82.—(1) The inclusion in the certificate signed by or on behalf of the Commissioner of Valuation on an extract from the valuation list issued under section 9 of the Annual Revision of Rateable Property (Ireland) Amendment Act, 1860, of a statement that a valuation shown in the extract is the rateable valuation obtaining on a date specified in the certificate shall for the purposes of this Act be evidence of that fact.

(2) Where land does not on a particular date bear a separate rateable valuation, the Commissioner of Valuation may for the purposes of this Act apportion the rateable valuation or valuations of the properties in which the land was comprised on that date and may charge a fee for the apportionment.

(3) Every fee charged by the Commissioner of Valuation under this section shall be determined, accounted for and applied in the same manner as the fees charged by the Commissioner under section 9 of the Annual Revision of Rateable Property (Ireland) Amendment Act, 1860.