11. (1) Every planning authority shall, before 1 June 2018, or such later date in that year as the Minister may specify by order, give a written notice to the owner of any vacant site that stands entered on the register on 1 January 2018—

(a) stating that the site stands entered on the register,

(b) setting out such matters as are entered in the register in respect of the site,

(c) stating that there shall be charged and levied for each year beginning with 2018 in respect of each vacant site in relation to which a market value has been determined and that stands entered on the register a levy in accordance with section 15, and

(d) informing the owner that he or she may make submissions in respect of the entry to the planning authority in writing within 28 days after the date of such notice.

(2) Where a planning authority receives submissions in accordance with a notice under subsection (1) it shall consider those submissions and if it is satisfied that the site is no longer a vacant site it shall cancel the entry on the register in respect of that site.

(3) Where a planning authority receives submissions in respect of a site in accordance with a notice under subsection (1) and after considering those submissions does not cancel the entry on the register in respect of the site it shall give written notice to the owner and the owner may appeal that decision to the Board within 28 days after the date of the notice.

(4) On an appeal under this section the burden of showing that the site, or a majority of the site, is no longer a vacant site sh all be on the owner of the site.

(5) Where the Board determines that a site is no longer a vacant site it shall give written notice to the planning authority who shall cancel the entry on the register in respect of that site.