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Local Property Tax Act 2012 (Number 52 of 2012)

PART 4

Charging Provisions

13 Valuation date.

(1) In this Act the date by reference to which the chargeable value of a relevant residential property is to be established is referred to as the valuation date.

(2) The valuation date in relation to a relevant residential property shall be—

(a) 1 May 2013 [1]>for the years 2013, 2014, 2015 and 2016<[1][1]>for the years 2013, 2014, 2015, 2016, 2017, 2018 and 2019<[1], and

(b) for each consecutive 3-year period after the [2]>year 2016<[2][2]>year 2019<[2], 1 November in the year preceding the first year of the particular 3 year period.

(3) The Minister may, by order, alter the valuation date referred to in subsection (2).

[1]

[-] [+]

Substituted by F(LPT)AA15 s7(a). Has effect as on and from 20 December 2015.

[2]

[-] [+]

Substituted by F(LPT)AA15 s7(b). Has effect as on and from 20 December 2015.