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Local Property Tax Act 2012 (Number 52 of 2012)

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PART 9

Appeals

61 Appeals against Revenue assessments.

An appeal to the Appeal Commissioners against an assessment made under section 54 shall be heard and determined by the Appeal Commissioners whose determination shall be final and conclusive unless a case is required to be stated in relation to it for the opinion of the High Court on a point of law [1]>or the appeal is reheard by the Circuit Court<[1].

<[2]

[1]

[+]

Inserted by F(LPT)AA13 s10(a). Has effect as on and from 13 March 2013.

[2]

[-]

Deleted by F(TA)A15 sched2(5)(e). With effect from 21 March 2016 per S. I. No 110 of 2016.