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).