Select view:

Local Property Tax Act 2012 (Number 52 of 2012)

[1]>

143 Power to inspect property.

(1) For the purpose of ascertaining the chargeable value of a relevant residential property—

(a) an authorised person may enter on land and inspect the relevant residential property, and

(b) the person occupying the relevant residential property shall permit the authorised person to inspect the property at such reasonable times as the Revenue Commissioners may consider necessary.

(2) The Revenue Commissioners may provide any authorised person with such information, including taxpayer information within the meaning of section 851A of the Act of 1997 as they consider necessary for ascertaining the chargeable value of a relevant residential property and the authorised person may use such information for this purpose and for no other purpose whatsoever.

(3) Where the Revenue Commissioners require a relevant residential property to be valued by an authorised person, the costs of the valuation shall be borne by the Revenue Commissioners.

<[1]

[1]

[-]

Deleted by F(LPT)AA13 s14. Has effect as on and from 13 March 2013.