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.]