Local Property Tax Act 2012 (as amended up to and including Finance Tax Appeals Act 2015)
- Section 120 — Collection and recovery of local property tax.
- Section 121 — Revenue Commissioners may decide on allocation of payment.
- Section 122 — Third party payment service providers.
- Section 123 — Unpaid amount to be a charge on property.
- Section 124 — No time limit on charge.
- Section 125 — Meaning of “sale”.
- Section 126 — Liable person to pay unpaid local property tax on sale of property.
- Section 127 — Unpaid local property tax to remain as a charge on property.
- Section 127A — Charges on property following sale.
- Section 128 — Confirmation that local property tax paid.
- Section 129 — Tax clearance certificates and deferred local property tax.