Finance (Local Property Tax) Act 2012
Notice of assessment.
56.— (1) Where a Revenue officer makes a Revenue assessment, the officer shall give notice (in this Act referred to as a “notice of assessment”), to the liable person, or to the person who the Revenue officer has reason to believe is a liable person, of the assessment and the time allowed to the person for giving notice of appeal against the assessment.
(2) The notice referred to in subsection (1) may include—
(a) the chargeable value of the relevant residential property to which the assessment relates,
(b) the local property tax payable by the liable person, or the person who the Revenue officer has reason to believe is a liable person, or the balance of any local property tax payable by, or repayable to, that person, as the case may be, and
(c) the name of the Revenue officer who is giving the notice and the address of the Revenue office at which that officer is based.
(3) The Revenue Commissioners shall keep a record of each Revenue assessment made.
F92[(4) In any proceedings for the recovery of local property tax, a statement signed by a Revenue officer that a Revenue assessment was made and setting out the details of the assessment as recorded by the Revenue Commissioners shall be evidence of that assessment until the contrary is proved.]
Inserted (13.03.2013) by Finance (Local Property Tax)(Amendment) Act 2013 (4/2013), s. 9(f), commenced on enactment.