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Uimhir 2 de 1988
AN tACHT LUACHÁLA, 1988
RIAR NA nALT
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11. | Orduithe agus rialacháin áirithe a leagan faoi bhráid Thithe an Oireachtas. |
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An Binse Luachála
Maoin atá le hÁireamh i Luacháil Uileghabhálach na nGnóthas Fóntais Phoiblí
Na hAchtanna dá dTagraítear | |
Public Offices Fees Act, 1879 | 1879, c. 58 |
Valuation (Ireland) Act, 1852 | 1852, c. 63 |
Uimhir 2 de 1988
AN tACHT LUACHÁLA, 1988
[An tiontú oifigiúil]
[3 Márta, 1988]
Mínithe.
1.—San Acht seo, ach amháin mar a n-éilíonn an comhthéacs a mhalairt—
ciallaíonn “Acht 1852” an Valuation (Ireland) Act, 1852;
ciallaíonn “Acht 1986” an tAcht Luachála, 1986;
ciallaíonn “maoin” aon oidhreachtán inrátaithe;
folaíonn “gnóthas fóntais phoiblí” aon ghnóthas cibé acu ar bunaíodh é le haon achtachán nó faoi nó ar shlí eile, a sholáthraíonn seirbhís don phobal cibé acu ar fud an Stáit nó in aon chuid den Stát;
ciallaíonn “údarás rátúcháin”—
(a) comhairle contae,
(b) bardas contaebhuirge nó buirge eile,
nó
(c) comhairle ceantair uirbigh;
folaíonn “oidhreachtán inrátaithe” aon mhaoin lena mbaineann Acht 1986 nó an tAcht seo.
Binse Luachála.
2.—(1) (a) Beidh binse, ar a dtabharfar an Binse Luachála, arna bhunú ar cibé dáta a fhorordóidh an tAire Airgeadais le hordú, tar éis dó dul i gcomhairle leis an Aire Comhshaoil.
(b) Beidh éifeacht le forálacha an Chéad Sceidil a ghabhann leis an Acht seo i ndáil leis an mBinse.
(2) Éistfidh agus cinnfidh an Binse achomhairc faoi alt 3 (5) nó 4 (11) den Acht seo.
(3) Faoi réir cirt achomhairc chun na hArd-Chúirte ar cheist dlí, is cinneadh críochnaitheach a bheidh i gcinneadh an Bhinse.
(4) Féadfaidh an tAire Airgeadais, ó am go ham, cibé daoine agus cibé líon daoine a cheapadh a mheasfaidh sé is gá chun cuidiú leis an mBinse i gcomhlíonadh a fheidhmeanna faoin Acht seo.
(5) Gan dochar d'alt 21 den Acht Léiriúcháin, 1937 (a dhéanann foráil, i measc nithe eile, le haghaidh imeachtaí ar feitheamh) aisghairtear leis seo ailt 22 agus 23 d'Acht 1852 le héifeacht ó bhunú an Bhinse.
Athbhreithnithe agus luachálacha nua.
3.—(1) Féadfaidh úinéir nó áititheoir aon mhaoine, an t-údarás rátúcháin, nó oifigeach don Choimisinéir Luachála iarratas a dhéanamh tráth ar bith chun luacháil aon mhaoine a bheidh taifeadta sna Liostaí Luachála a athbhreithniú nó chun aon mhaoin nach mbeidh taifeadta amhlaidh a áireamh iontu.
(2) (a) Gach iarratas faoi fho-alt (1) den alt seo (seachas iarratas ó údarás rátúcháin) díreofar é chuig an údarás rátúcháin ar ina limistéar atá an mhaoin suite.
(b) Déanfaidh an t-údarás rátúcháin liosta de na hiarratais go léir a dhéanfar sa mhí dar tosach dáta thosach feidhme an ailt seo nó in aon mhí dá éis sin a chur faoi bhráid an Choimisinéara Luachála, i ngach cás laistigh de dheich lá tar éis dheireadh na míosa sin.
(3) Cuirfidh an Coimisinéir Luachála faoi deara go ndéanfar, i gcás gach iarratais a dhéanfar chuige faoi fho-alt (1) den alt seo, cinneadh maidir leis laistigh de shé mhí tar éis an t-iarratas a fháil nó a luaithe is féidir ina dhiaidh sin agus eiseoidh sé a luaithe is féidir liosta de na cinntí a bheidh déanta sa ráithe dar tosach dáta thosach feidhme an ailt seo nó in aon ráithe dá éis sin, laistigh de dheich lá tar éis dheireadh na ráithe sin.
(4) (a) I gcás gur aon duine eile seachas úinéir nó áititheoir aon mhaoine a dhéanfaidh iarratas faoi fho-alt (1) den alt seo i ndáil leis an maoin sin, cuirfidh an t-údarás rátúcháin an t-iarratas in iúl don úinéir agus don áititheoir, más eol cé hiad.
(b) Cuirfidh an t-údarás rátúcháin an cinneadh ar an iarratas in iúl don úinéir agus don áititheoir, más eol cé hiad, chomh maith lena gceart, de réir ailt 19 agus 31 d'Acht 1852, achomharc a dhéanamh in aghaidh na luachála a bheidh arna cinneadh ag an gCoimisinéir Luachála agus cuirfidh an t-údarás rátúcháin toradh an achomhairc sin in iúl dóibh freisin.
(5) (a) Féadfaidh úinéir nó áititheoir maoine nó údarás rátúcháin ar ina limistéar atá an mhaoin suite, trí fhógra i scríbhinn a bheidh curtha leis an bpost chuig an mBinse nó a thabharfaidh an t-achomharcóir, nó a thabharfar thar a cheann, don Bhinse, achomharc in aghaidh an chinnidh a rinne an Coimisinéir a dhéanamh chuig an mBinse faoi alt 20 d'Acht 1852, laistigh de 28 lá tar éis liosta na gcinntí a fhoilsiú.
(b) Beidh san fhógra sonraí na luachála mar a taifeadadh iad sna Liostaí Luachála agus ráiteas faoi fhorais shonracha an achomhairc.
(c) Déanfaidh an Binse cóip de gach fógra a gheobhaidh sé a tharchur chuig an gCoimisinéir Luachála (arb é an freagróir é san achomharc lena mbaineann agus a bheidh i dteideal éisteacht a fháil, agus fianaise a thabhairt ar aird, ag éisteacht an achomhairc sin), chuig an údarás, nó chuig na húdaráis, rátúcháin lena mbaineann agus chuig aon duine eile a ndealraíonn sé don Bhinse go bhfearann an cinneadh air go díreach agus beidh aon duine den sórt sin i dteideal éisteacht a fháil agus fianaise a thabhairt ar aird ag éisteacht an achomhairc.
(6) Déanfaidh an Coimisinéir Luachála, i gcás aon leasú a bheith le déanamh sna Liostaí Luachála de bhun chinnidh ón mBinse nó de bhun breithe ón gCúirt i ndáil le hachomharc faoin alt seo, fógra faoin leasú a thabhairt i scríbhinn don údarás, nó do na húdaráis, rátúcháin lena mbaineann, agus cuirfidh sé faoi deara an taifeadadh iomchuí sna liostaí a leasú.
(7) Beidh éifeacht leis an alt seo d'ainneoin aon ní contrártha dó sin sna hAchtanna Luachála.
(8) Féadfaidh an tAire Airgeadais, le hordú, tar éis dó dul i gcomhairle leis an Aire Comhshaoil, an dáta a thiocfaidh an t-alt seo i ngníomh a fhorordú.
Luacháil uileghabhálach na ngnóthas fóntais phoiblí.
4.—(1) (a) Féadfaidh an tAire Airgeadais le hordú, tar éis dó dul i gcomhairle leis an Aire Comhshaoil agus le haon Aire eile de chuid an Rialtais a ndealraíonn sé don Aire Airgeadais é bheith bainteach leis an ábhar, a ordú don Choimisinéir Luachála socrú a dhéanamh chun go gcinnfear luacháil na maoin, arna dtógáil ina n-iomláine, cibé áit a bhfuil siad suite, de chuid ghnóthais fóntais phoiblí shonraithe nó de chuid ghnóthais fóntais phoiblí de thuairisc shonraithe, agus sonróidh sé an dáta ar faoina threoir a dhéanfar an cinneadh agus an dáta faoina bhfuil an cinneadh le déanamh. “Luacháil uileghabhálach” a ghairtear san alt seo de gach luacháil den sórt sin.
(b) Folófar i ngach luacháil uileghabhálach a chinnfear faoi fho-alt (1) (a) na hoidhreachtáin go léir a úsáidtear chun críocha príomha an ghnóthais cibé acu atá na hoidhreachtáin sin athbhreithnithe agus taifeadta cheana féin sna Liostaí Luachála nó nach bhfuil agus déanfar aon luachálacha den sórt sin a bheidh folaithe cheana sna Liostaí Luachála a scriosadh as na liostaí sin.
(c) Déanfar cibé maoin de chuid gnóthais shonraithe ar chun críche seachas aon cheann de chríocha príomha an ghnóthais sin í, i dtuairim an Choimisinéara Luachála, a eisiamh an tráth a bheidh an luacháil uileghabhálach á cinneadh.
(2) Is é a bheidh i nglanluach bliantúil an ghnóthais cúig faoin gcéad de luach caipitiúil éifeachtúil mhaoin an ghnóthais sin, lena n-áirítear maoin a shonraítear sa Dara Sceideal a ghabhann leis an Acht seo.
(3) Féadfaidh an tAire Airgeadais le hordú, tar éis cibé comhairliúchán a dhéanamh a fhoráiltear le fo-alt (1) den alt seo, an Dara Sceideal a ghabhann leis an Acht seo a leasú.
(4) Is é a bheidh i luach caipitiúil éifeachtúil an ghnóthais comhiomlán an méid seo a leanas—
(a) na luachanna láithreán a chomhchuimsítear sa ghnóthas sin,
(b) costas athsholáthair díluachta maoine eile de chuid an ghnóthais, is é sin le rá, costas athsholáthair na maoine arna laghdú mar is cuí chun freagairt dá haois, dá riocht agus dá seanchaiteacht agus d'aon fhachtóir eile, arb é is éifeacht leis a luach a laghdú go dtí luach is lú ná an costas athsholáthair,
(c) luach aon éasúna nó aon chirt chomhghabhálaigh nó cheangaltais eile a ghabhann le haon mhaoin de chuid an ghnóthais,
(d) luach aon chirt atá ag an ngnóthas comharthaí raidió, teilifíse nó teileachumarsáide a tharchur.
(5) Beidh éifeacht ag fo-ailt (1), (2) agus (3) den alt seo d'ainneoin alt 11 d'Acht 1852 ach sin faoi réir alt 5 den Acht Luachála, 1986.
(6) Déileálfar leis an ngnóthas chun críocha an ailt seo mar ghnóthas a áitíonn oidhreachtán inrátaithe i ngach ceantar rátúcháin ina mbeidh a chuid seirbhísí ar fáil nó ina mbeidh a chuid maoine suite.
(7) Déanfaidh an Coimisinéir Luachála luacháil uileghabhálach gnóthais, arna cinneadh nó arna hathbhreithniú faoin alt seo, a chionroinnt idir údaráis rátúcháin i cibé slí a fhorordóidh an tAire Airgeadais le hordú, tar éis dó dul i gcomhairle leis an Aire Chomhshaoil agus is é a bheidh sa mhéid a chionroinnfear amhlaidh ar aon údarás rátúcháin ná luacháil mhaoin an ghnóthais i limistéar an údaráis sin.
(8) Cuirfidh an Coimisinéir Luachála faoi deara go ndéanfar luacháil uileghabhálach gnóthais a athbhreithniú sa chúigiú bliain tar éis an luacháil a chinneadh nó tar éis an athbhreithnithe roimhe sin nó níos túisce má iarrann an tAire Airgeadais amhlaidh, tar éis cibé comhairliúchán a dhéanamh dá bhforáiltear le fo-alt (1) den alt seo, nó má iarrann an gnóthas amhlaidh.
(9) Gach gnóthas lena mbaineann ordú faoi fho-alt (1) den alt seo, déanfaidh sé, laistigh de dhá mhí ón tráth a iarradh air é, cibé eolas a sholáthar don Choimisinéir Luachála a theastóidh uaidh chun a chuid feidhmeanna a fheidhmiú faoin alt seo.
(10) Déanfaidh an Coimisinéir Luachála, tar éis dó a chur faoi deara cinneadh nó athbhreithniú faoin alt seo a dhéanamh, fógra ina thaobh a thabhairt láithreach don ghnóthas agus don Aire Comhshaoil agus féadfar achomharc a dhéanamh chun an Choimisinéara faoi ailt 19 agus 31 d'Acht 1852 agus beidh éifeacht ag forálacha ailt 20 agus 21 den Acht sin.
(11) Beidh ceart achomhairc chuig an mBinse ag an ngnóthas agus ag an Aire Comhshaoil araon in aghaidh aon chinnidh a dhéanfaidh an Coimisinéir Luachála faoi alt 20 d'Acht 1852 trí fhógra i scríbhinn a sheirbheáil laistigh de thrí mhí ón tráth a thabharfaidh an Coimisinéir Luachála an fógra dóibh faoin gcinneadh.
(12) Féadfaidh an tAire Airgeadais le hordú ordú faoin alt seo a chúlghairm nó a leasú.
(13) Beidh éifeacht ag an alt seo d'ainneoin aon ní contrártha dó sin in aon fhoráil eile sna hAchtanna Luachála.
(14) Aon uair a bheartófar ordú a dhéanamh faoi fho-alt (3) den alt seo leagfar dréacht den ordú faoi bhráid gach Tí den Oireachtas agus ní dhéanfar an t-ordú go dtí go mbeidh rún ag ceadú an dréachta rite ag gach Teach acu sin.
Cás a shonrú don Ard-Chúirt.
5.—(1) Díreach tar éis cinneadh achomhairc ag an mBinse, féadfaidh aon pháirtí san achomharc, má bhíonn sé míshásta leis an gcinneadh mar go bhfuil sé earráideach i bpointe dlí, a mhíshástacht a dhearbhú don Bhinse.
(2) Féadfaidh an páirtí, tar éis a mhíshástacht a dhearbhú, laistigh de lá is fiche tar éis an chinnidh, a cheangal ar an mBinse le fógra i scríbhinn a bheidh dírithe chuig Cathaoirleach an Bhinse, cás a shonrú agus a shíniú chun tuairim na hArd-Chúirte a fháil maidir leis an gcinneadh laistigh de trí mhí den dáta a bhfaighfear an fógra sin.
(3) Déanfaidh an páirtí atá ag éileamh an cháis, sula mbeidh sé i dteideal an cás a bheith sonraithe, cibé táille a íoc leis an mBinse a fhorordóidh an tAire Airgeadais le rialacháin don chás agus i leith an cháis.
(4) Beidh na fíorais agus cinneadh an Bhinse leagtha amach sa chás agus déanfaidh an páirtí a bheidh ag éileamh an cháis, nuair a bheidh sé sonraithe agus sínithe, é a tharchur chun na hArd-Chúirte laistigh de sheacht lá tar éis é a fháil.
(5) Déanfaidh an páirtí atá ag éileamh an cháis fógra i scríbhinn á rá go bhfuil an cás sonraithe ar iarratas uaidh, mar aon le cóip den chás, a chur chuig an bpáirtí eile an tráth a tharchuirfidh sé an cás chuig an Ard-Chúirt nó roimhe sin.
(6) Éistfidh an Ard-Chúirt agus cinnfidh sí aon cheist nó aon cheisteanna dlí a thig maidir leis an gcás agus freaschuirfidh sí, daingneoidh sí nó leasóidh sí an cinneadh ar ina leith a bheidh an cás sonraithe, nó tarchuirfidh sí an t-ábhar chuig an mBinse mar aon le tuairim na Cúirte air nó féadfaidh sí cibé ordú eile a dhéanamh i ndáil leis an ábhar is cuí leis an gCúirt.
(7) Féadfaidh an Ard-Chúirt a chur faoi deara an cás a chur siar lena leasú agus air sin leasófar an cás dá réir sin, agus tabharfar breithiúnas tar éis é a bheith leasaithe.
(8) Beidh ábhar achomhairc ann chuig an gCúirt Uachtarach ó bhreith na hArd-Chúirte.
An Coimisinéir Luachála do tharmligean feidhmeanna.
6.—(1) Féadfaidh an Coimisinéir Luachála feidhm shonraithe de chuid an Choimisinéara faoi na hAchtanna Luachála a tharmligean i scríbhinn chuig aon oifigeach don Choimisinéir ach ní tharmligfidh sé feidhm i ndáil le hachomharc nó le hiarratas faoi ailt 19 agus 31 d'Acht 1852 chuig oifigeach a chomhlíon feidhm roimhe sin i ndáil leis an athbhreithniú is déanaí ar luacháil na maoine lena mbaineann.
(2) I gcás go dtarmligfear feidhm faoi fho-alt (1) den alt seo comhlíonfaidh an t-oifigeach an fheidhm faoi threoir ghinearálta agus faoi réir rialú ginearálta an Choimisinéara agus de réir cibé teorainneacha (más ann) a shonrófar sa tarmligean i ndáil leis an limistéar nó leis an tréimhse ina gcomhlíonfaidh sé, nó go feadh an méid a chomhlíonfaidh sé, an fheidhm.
(3) Nuair a fheidhmeoidh oifigeach aon fheidhm a tharmligtear dó faoin alt seo measfar gurb é an Coimisinéir a fheidhmeoidh í.
(4) Féadfaidh tarmligean faoin alt seo baint a bheith aige le comhlíonadh feidhme i gcoitinne nó le comhlíonadh feidhme i gcás áirithe nó in aicme cáis áirithe nó i ndáil le maoin inrátaithe i limistéar áirithe.
(5) Féadfaidh an Coimisinéir tarmligean faoin alt seo a chúlghairm tráth ar bith i gcoitinne nó i ndáil le cás áirithe nó le haicme cáis áirithe nó i ndáil le maoin i limistéar áirithe.
(6) Más rud é, maidir le cás áirithe, go gcúlghairtear tarmligean feidhme tráth nach mbíonn an fheidhm comhlíonta go hiomlán féadfaidh an Coimisinéir féin nó oifigeach cuí-tharmligthe eile leanúint de chomhlíonadh na feidhme maidir leis an gcás.
(7) Féadfaidh an tAire Airgeadais orduithe ginearálta a thabhairt don Choimisinéir maidir le feidhmiú a chuid feidhmeanna faoin alt seo agus déanfaidh an Coimisinéir de réir aon orduithe den sórt sin.
Táillí.
7.—(1) Féadfaidh an tAire Airgeadais le rialachán an táille a fhorordú a mhuirearófar i leith achomhairc chuig an gCoimisinéir Luachála faoi ailt 19 agus 31 d'Acht 1852 nó chuig an mBinse nó i leith iarratais chuig an gCoimisinéir Luachála nó i leith aon aicme achomhairc nó iarratais den sórt sin faoin Acht seo.
(2) Déanfar táillí faoin Acht seo a thógáil agus a bhailiú i cibé slí a ordóidh an tAire Airgeadais ó am go ham agus íocfar iad isteach sa Státchiste nó déanfar iad a dhiúscairt chun sochar an Státchiste de réir orduithe an Aire Airgeadais.
(3) Ní bheidh feidhm ag an Public Offices Fees Act, 1879, maidir leis na táillí sin.
Foirmeacha.
8.—Gach iarratas, fógra agus liosta a theastaíonn chun críocha na nAchtanna Luachála beidh siad i cibé foirm a sholáthróidh an tAire Airgeadais ó am go ham tar éis dó dul i gcomhairle leis an gCoimisinéir Luachála.
Caiteachais.
9.—Déanfar na caiteachais a thabhóidh an tAire Airgeadais nó an tAire Comhshaoil nó an Coimisinéir Luachála ag riaradh an Achta seo a íoc, a mhéid a cheadóidh an tAire Airgeadais, as airgead a sholáthróidh an tOireachtas.
Rialacháin chun deacrachtaí riaracháin a dhíchur.
10.—(1) Más rud é go mbainfidh aon deacracht in aon slí leis an Acht seo a thabhairt i ngníomh féadfaidh an tAire Airgeadais le rialacháin aon ní a dhéanamh a dhealraíonn a bheith riachtanach nó fóirsteanach chun an tAcht seo a thabhairt i ngníomh, agus féadfaidh aon rialachán den sórt sin forálacha an Achta seo a mhodhnú a mhéid a dhealraíonn sin a bheith riachtanach nó fóirsteanach chun an rialachán a thabhairt in éifeacht.
(2) Ní dhéanfar aon rialachán faoi fho-alt (1) den alt seo tar éis dhá bhliain a bheith caite ó thráth an Achta seo a rith.
Orduithe agus rialacháin áirithe a leagan faoi bhráid Thithe an Oireachtais.
11.—Gach ordú faoi alt 4 (7) nó rialachán faoi alt 10 den Acht seo leagfar é faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta agus, má dhéanann ceachtar Teach acu sin laistigh den 21 lá a shuífidh an Teach sin tar éis an t-ordú nó an rialachán a leagan faoina bhráid rún a rith ag neamhniú an ordaithe nó an rialacháin beidh an t-ordú nó an rialachán ar neamhní dá réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin ordú nó faoin rialachán.
Gearrtheideal agus forléiriú.
12.—(1) Féadfar an tAcht Luachála, 1988, a ghairm den Acht seo.
(2) Déanfar na hAchtanna Luachála agus an tAcht seo a fhorléiriú le chéile mar aon ní amháin.
AN CHÉAD SCEIDEAL
An Binse Luachála
1. (1) Is iad a bheidh ar an mBinse cathaoirleach agus cibé líon leaschathaoirleach (más ann) agus gnáthchomhaltaí a chinnfidh an tAire Airgeadais ó am go ham, ar cibé líon é a mheasfaidh an tAire Airgeadais a bheith riachtanach chun an Binse do chomhlíonadh a chuid feidhmeanna faoin Acht seo.
(2) Is é an tAire Airgeadais, ó am go ham de réir mar is gá sa chás, a cheapfaidh comhaltaí an Bhinse agus faoi réir fhorálacha an Achta seo sealbhóidh siad oifig ar cibé téarmaí agus coinníollacha a chinnfidh an tAire Airgeadais tráth a gceaptha.
(3) Is é a bheidh i dtéarma oifige comhalta den Bhinse cibé tréimhse, nach faide ná 5 bliana, a chinnfidh an tAire Airgeadais tráth a cheaptha agus, faoi réir fhorálacha an Achta seo féadfar comhalta den Bhinse a athcheapadh mar chomhalta den sórt sin.
(4) Féadfaidh comhalta den Bhinse, tráth ar bith, éirí as a oifig mar chomhalta den sórt sin trí litir a bheidh dírithe chun an Aire Airgeadais agus glacfaidh an t-éirí-as éifeacht ar an agus ón dáta a gheofar an litir.
(5) Más rud é go dtarlóidh corrfholúntas i measc chomhaltaí an Bhinse, féadfaidh an tAire Airgeadais, más iomchuí leis déanamh amhlaidh, cibé bearta a dhéanamh is gá chun an folúntas a líonadh agus beidh an duine a cheapfar chun an folúntas a líonadh i seilbh oifige go ceann a mbeidh fágtha den téarma oifige ar ceapadh a réamhtheachtaí ina leith.
(6) Íocfar le comhaltaí an Bhinse cibé luach saothair (más ann), agus cibé liúntais le haghaidh caiteachas, a chinnfidh an tAire Airgeadais ó am go ham.
(7) (a) I gcás go n-ainmneofar comhalta den Bhinse mar chomhalta de Sheanad Éireann nó mar iarrthóir lena thoghadh chun ceachtar Tí den Oireachtas nó chun Tionól na gComhphobal Eorpach nó go measfar, de bhun alt 15 den Acht um Thoghcháin do Thionól na hEorpa, 1977, é a bheith tofa chun an Tionóil sin chun folúntas a líonadh, scoirfidh sé air sin de bheith ina chomhalta den Bhinse.
(b) Duine a bheidh de thuras na huaire i dteideal faoi Bhuan-Orduithe cheachtar Tí den Oireachtas suí sa Teach sin nó a bheidh ina chomhalta de Thionól na gComhphobal Eorpach beidh sé, fad a bheidh sé i dteideal amhlaidh nó ina chomhalta den sórt sin, dícháilithe ó theacht chun bheith ina chomhalta den Bhinse.
2. (1) Déanfaidh an tAire Airgeadais ó am go ham de réir mar is gá sa chás comhalta den Bhinse a cheapadh le bheith ina chathaoirleach ar an mBinse.
(2) I gcás go scoirfidh cathaoirleach an Bhinse, le linn a théarma oifige mar chathaoirleach den sórt sin, de bheith ina chomhalta den Bhinse, scoirfidh sé air sin freisin de bheith ina chathaoirleach ar an mBinse.
(3) Beidh cathaoirleach an Bhinse i seilbh oifige mar chathaoirleach den sórt sin mura túisce a éagfaidh sé, a éireoidh sé as oifig, nó a scoirfidh sé ar shlí eile de bheith ina chathaoirleach go dtí go mbeidh a théarma oifige mar chomhalta den Bhinse caite ach má athcheaptar é mar chomhalta den Bhinse, féadfar é a athcheapadh mar chathaoirleach ar an mBinse.
3. (1) Déanfaidh an tAire Airgeadais ó am go ham de réir mar is gá sa chás comhalta den Bhinse a cheapadh le bheith ina leaschathaoirleach ar an mBinse.
(2) I gcás go scoirfidh leaschathaoirleach an Bhinse le linn a théarma oifige mar leaschathaoirleach den sórt sin, de bheith ina chomhalta den Bhinse, scoirfidh sé air sin freisin de bheith ina leaschathaoirleach ar an mBinse.
(3) Beidh leaschathaoirleach an Bhinse i seilbh oifige mar leaschathaoirleach den sórt sin mura túisce a éagfaidh sé, a éireoidh sé as oifig, nó a scoirfidh sé ar shlí eile de bheith ina leaschathaoirleach, go dtí go mbeidh a théarma oifige mar chomhalta den Bhinse caite ach má athcheaptar é mar chomhalta den Bhinse, féadfar é a athcheapadh mar leaschathaoirleach ar an mBinse.
(4) Aon uair a bheidh cathaoirleach an Bhinse den tuairim gurbh fhóirsteanach don Bhinse, ar mhaithe le dlús a chur le gnó an Bhinse, gníomhú trí rannáin féadfaidh sé ordú a thabhairt dá réir sin agus má ordaíonn sé amhlaidh, ansin go dtí go gcúlghairfidh sé a ordú—
(a) féadfaidh an Binse gníomhú le cibé líon rannán a chinnfidh cathaoirleach an Bhinse ó am go ham,
(b) trí chomhalta den Bhinse arna roghnú ag cathaoirleach an Bhinse a mbeidh duine amháin acu ar a laghad ina chathaoirleach nó ina leaschathaoirleach ar an mBinse a bheidh i rannán den Bhinse,
(c) sannfaidh cathaoirleach an Bhinse do rannán den Bhinse na hachomhairc a bheidh le cinneadh aige,
(d) is é a bheidh ina chathaoirleach ar rannán den Bhinse cathaoirleach an Bhinse nó, mura comhalta den rannán cathaoirleach an Bhinse, an comhalta den rannán is leaschathaoirleach ar an mBinse, agus
(e) beidh, chun críoch achomhairc a shanntar dó, cumhachtaí uile an Bhinse ag rannán den Bhinse agus beidh cumhachtaí uile chathaoirleach an Bhinse ag an gcathaoirleach a bheidh ar rannán den Bhinse agus forléireofar tagairtí san Acht seo don Bhinse agus do chathaoirleach an Bhinse mar thagairtí a fholaíonn tagairtí do rannán agus do chathaoirleach rannáin, faoi seach.
4. (1) Más rud é gur triúr, agus aon uair gur triúr, an líon comhaltaí a bheidh ar an mBinse, éistfidh an triúr comhaltaí achomharc chun an Bhinse agus déanfaidh siad cinneadh maidir leis.
(2) Más rud é gur mó ná triúr, agus aon uair is mó ná triúr, an líon comhaltaí a bheidh ar an mBinse agus nach mbeidh ordú faoi fhomhír (4) de mhír 3 den Sceideal seo i bhfeidhm, éistfidh triúr comhalta den Bhinse arna roghnú ag cathaoirleach an Bhinse achomharc chun an Bhinse agus déanfaidh siad cinneadh maidir leis agus mura mbeidh cathaoirleach an Bhinse i measc na gcomhaltaí de a roghnófar chun an t-achomharc a éisteacht agus a chinneadh gníomhóidh comhalta amháin de na comhaltaí sin a roghnóidh cathaoirleach an Bhinse mar chathaoirleach ar an gcéanna.
(3) Eiseoidh an Binse breithiúnas scríofa a leagfaidh amach na cúiseanna a bhí lena chinneadh i ngach achomharc.
5. (1) Tionólfaidh an Binse suíonna agus ag na suíonna féadfaidh sé fianaise agus aighneachtaí a ghlacadh ón achomharcóir agus ón bhfreagróir nó thar a gceann in achomharc faoin Acht seo agus ó aon duine eile nó thar ceann aon duine eile ar dóigh leis an mBinse go bhfuil leas aige san achomharc nó ar dóigh go ndéanfadh cinneadh an achomhairc difear dó.
(2) Tionólfar suíonna den Bhinse i ndáil phríobháideach.
6. Beidh finné a mbeidh a fhianaise tugtha, á tabhairt nó le tabhairt aige os comhair an Bhinse i dteideal na pribhléidí agus na díolúintí céanna a fháil le finné i gcúirt.
7. Féadfaidh sé gur trí thromlach de na comhaltaí a éisteann achomharc a dhéanfaidh an Binse cinneadh ag achomharc nó i ndáil le hachomharc.
8. Féadfaidh cathaoirleach an Bhinse—
(a) a ordú i scríbhinn do dhuine a n-éilíonn an Binse a fhianaise freastal os comhair an Bhinse ar dháta, tráth agus in áit a bheidh sonraithe san ordú agus fianaise a thabhairt ansin agus aon doiciméad nó ní ina sheilbh nó faoina chumhacht agus a bheidh sonraithe san ordú a thabhairt ar aird,
(b) a ordú d'aon duine den sórt sin aon doiciméad nó ní sonraithe ina sheilbh nó faoina chumhacht a thabhairt ar aird dó,
(c) aon orduithe eile a thabhairt chun críche achomhairc a dhealraíonn dó a bheith réasúnach agus cóir.
9. Duine—
(a) a mbeidh ordaithe dó faoi mhír 8 den Sceideal seo freastal os comhair an Bhinse agus a mbeidh aon suim tairgthe dó i leith na gcaiteachas i ndáil lena fhreastal a mbeadh finné a thoghairfí chun freastal os comhair na Cúirte Dúiche i dteideal go dtairgfí dó í, agus a dhiúltóidh don ordú gan cúis nó leithscéal réasúnach,
(b) agus é ag freastal os comhair an Bhinse de bhun ordaithe faoin mír sin 8, a dhiúltóidh an mionn a ghlacadh ar an mBinse á cheangal air sin a dhéanamh, nó a dhiúltóidh aon cheist a fhreagairt a n-iarrfaidh an Binse go dlíthiúil freagra ina leith,
(c) a dhiúltóidh gan cúis nó leithscéal réasúnach d'ordú faoi fhomhír (a) den mhír sin 8 i ndáil le fianaise a thabhairt nó doiciméad nó ní a thabhairt ar aird, nó d'ordú faoi fhomhír (b) nó (c) den mhír sin 8, nó
(d) a dhéanfaidh aon ní eile i ndáil leis na himeachtaí os comhair an Bhinse ar dhíspeagadh ar chúirt é dá mba finné sa chúirt a dhéanfadh é i ndáil le himeachtaí os a comhair,
beidh sé ciontach i gcion agus ar é a chiontú go hachomair dlífear fíneáil nach mó ná £700 nó príosúnacht ar feadh téarma nach faide ná sé mhí, nó an fhíneáil sin agus an phríosúnacht sin le chéile, a chur air.
10. Má thugann duine fianaise bhréagach os comhair an Bhinse in imthosca a thabharfadh, dá mba os comhair cúirte a thabharfadh sé an fhianaise, go mbeadh sé ciontach i mionnú éithigh, beidh sé ciontach sa chion sin.
11. Faoi réir fhorálacha an Achta seo, is de réir cibé nósa imeachta a chinnfidh an Binse le rialacha arna ndéanamh aige le toiliú an Aire Airgeadais a bheidh nós imeachta an Bhinse, agus gan dochar do ghinearáltacht an méid sin roimhe seo déanfar socrú leis na rialacha le haghaidh an méid seo a leanas—
(a) na daoine lena mbaineann d'fháil fógra maidir leis an dáta, an tráth agus an áit ina mbeidh an suí iomchuí den Bhinse,
(b) a chumasú do na daoine lena mbaineann a gcásanna a chur i láthair an Bhinse go pearsanta nó trí ionadaí,
(c) ceistiú (faoi mhionn nó ar shlí eile mar a chinnfidh an Binse) a dhéanamh ag an mBinse ar fhinnéithe os comhair an Bhinse,
(d) ceistiú agus croscheistiú (faoi mhionn nó ar shlí eile mar a chinnfidh an Binse) do dhéanamh ag daoine lena mbaineann, nó do dhéanamh thar a gceann, ar fhinnéithe os comhair an Bhinse,
(e) an Binse do chinneadh ar chóir fianaise ag an mBinse a thabhairt faoi mhionn,
(f) cathaoirleach an Bhinse do chur finnéithe os comhair an Bhinse faoi mhionn,
(g) gach cinneadh den Bhinse i ndáil le hachomharc chuige a fhógairt ag suí den Bhinse, agus
(h) taifead leordhóthanach a dhéanamh d'imeachtaí an Bhinse.
12. (1) Faoi réir fhomhír (3) den mhír seo, féadfaidh an Binse a ordú maidir le costais agus caiteachais duine a bheidh bainteach le hachomharc chuige faoin Acht seo i leith an achomhairc go n-íocfaidh duine eile a bheidh bainteach leis an achomharc na costais agus na caiteachais sin agus féadfaidh sé méid aon chostas agus aon chaiteachas den sórt sin a chinneadh agus ordóidh sé, mura mbeidh cúis mhaith gan déanamh amhlaidh, go n-íocfaidh an freagróir nár éirigh leis nó an t-achomharcóir nár éirigh leis, de réir mar a bheidh, in achomharc costais agus caiteachais achomharcóra nó freagróra ar éirigh leis san achomharc chuig an mBinse faoin Acht seo i leith an achomhairc.
(2) Féadfaidh duine méid na gcostas agus na gcaiteachas a d'ordaigh an Binse faoin mír seo a íoc leis, a ghnóthú mar fhiach conartha shimplí in aon chúirt dlínse inniúla ón duine ar ordaigh an Binse dó iad a íoc.
(3) Ní ordóidh an Binse go n-íocfaidh úinéir nó áititheoir maoine inrátaithe costais agus caiteachais achomharcóra nó freagróra in achomharc chuige faoin Acht seo seachas i leith na maoine lena mbaineann an t-achomharc.
13. (1) Más rud é go mbeidh leas tairbhiúil ag comhalta den Bhinse i maoin is ábhar achomhairc faoin Acht seo nó in aon mhaoin eile a ndéanfaidh, nó ar dóigh go ndéanfaidh, achomharc den sórt seo difear di nó go mbeidh aon leas eile aige san achomharc ar dhóigh dó tionchar a bheith aige air i ndáil le cinneadh an achomhairc—
(a) nochtfaidh an comhalta don Bhinse an cineál leasa atá aige,
(b) ní ghlacfaidh an comhalta aon pháirt sa phlé faoin achomharc ná sa bhreithniú a dhéanfar air,
(c) ní vótálfaidh ná ní ghníomhóidh an comhalta ar shlí eile mar chomhalta den Bhinse i ndáil le cinneadh an achomhairc.
(2) Chun críocha na míre seo, measfar leas tairbhiúil i maoin a bheith ag comhalta den Bhinse más rud é—
(a) gurb é féin nó a chéile úinéir nó áititheoir na maoine nó páirtúinéir nó páirtáititheoir na maoine, cibé acu mar nasc-thionónta, mar thionónta i gcoiteannas nó ar shlí eile, le duine amháin eile nó le níos mó ná duine amháin eile, nó
(b) go bhfuil baint aige féin nó ag a chéile le húinéir nó le háititheoir na maoine nó gur fostóir nó fostaí nó príomhaí nó gníomhaire é féin nó a chéile de chuid úinéir nó áititheoir na maoine nó de chuid duine a mbeidh baint aige leis an úinéir nó leis an áititheoir sin, nó gur iontaobhaí nó airíoch ar an maoin é féin nó a chéile don úinéir nó don áititheoir nó don duine eile sin.
(3) Chun críocha na míre seo, ní mheasfar gur leas tairbhiúil i maoin aon leas sa mhaoin a bheidh chomh fada amach nó chomh neamhshuntasach nach féidir a mheas go réasúnach maidir leis gur dóigh go mbeadh tionchar aige ar an duine a mbeadh sé aige.
(4) (a) Duine a sháróidh ceanglas den mhír seo nó a mhainneoidh é a chomhlíonadh beidh sé ciontach i gcion agus dlífear ar é a chiontú go hachomair fíneáil nach mó ná £1,000, a chur air.
(b) In aon imeachtaí mar gheall ar chion faoin bhfomhír seo is cosaint don duine a chúiseofar sa chion a chruthú nárbh eol dó agus nach raibh aon chúis aige lena chreidiúint tráth an chiona líomhnaithe—
(i) go raibh leas tairbhiúil aige sa mhaoin lena mbaineann, nó
(ii) maidir leis an leas tairbhiúil lena mbaineann an cion líomhnaithe gur leas é a raibh feidhm ag ceanglas den mhír seo i ndáil leis.
(c) Ní thionscnófar imeachtaí mar gheall ar chion faoin bhfo-alt seo ach amháin ag an Stiúrthóir Ionchúiseamh Poiblí nó lena thoiliú.
(5) Comhalta den Bhinse a chiontófar i gcion faoi fhomhír (4) den mhír seo scoirfidh sé, ar é a chiontú amhlaidh, de bheith ina chomhalta den chéanna.
(6) Más rud é go ndéanfaidh duine a mbeidh leas tairbhiúil aige i maoin lena mbaineann achomharc faoin Acht seo ceanglas den mhír seo a shárú nó go mainneoidh sé an ceanglas sin a chomhlíonadh cuirfidh sárú nó mainneachtain den sórt sin cinneadh an achomhairc ó bhail.
(7) Más rud é go gcuirfear ó bhail de bhua fhomhír (6) den mhír seo cinneadh achomhairc faoin Acht seo ag an mBinse, déanfaidh an Binse cinneadh arís maidir leis an achomharc.
AN DARA SCEIDEAL
Maoin atá le hÁireamh i Luacháil Uileghabhálach na nGnóthas Fóntais Phoiblí
1. Foirgnimh, tógálacha agus suiteálacha.
2. Na gréasáin uile a chomhchuimsítear sa ghnóthas, lena n-áirítear trealamh tarchurtha agus glactha comharthaí agus gach crann, líne, cábla, post, piolón, taca, braicéad, duchtra agus feadánra atá gaolmhar leis sin agus gach trealamh is gá le haghaidh gnáthfheidhmiú éifeachtúil na ngréasán suas go dtí an pointe soláthair do gach tomhaltóir ar leith.
3. Gach gréasán agus córas píblínte lena n-áirítear trealamh brúchóirithe agus trealamh brúlaghdaithe mar aon le forbairtí láithreáin gaolmhara.
4. Saoráidí stórála agus coimeádta lena n-áirítear dabhcha, sadhlanna nó gléasra nó forbairtí eile a úsáidtear chun aon substaint cibé acu soladach nó sreabhach (leacht nó gás) a stóráil agus a choimeád.
5. Oibreacha gáis, píblínte gáis agus críochfoirt gáis nádúrtha.
6. Gréasáin leaschraolta agus idirleata teileachumarsáide, raidió agus teilifíse lena n-áirítear línte, cáblaí agus gabhálais choimhdeacha is gá chun na gréasáin sin a oibriú.
7. Stáisiúin Ghineadóireachta Leictreachais, lena n-áirítear más iomchuí—
(a) gach foirgneamh agus déanmhas,
(b) gach dabhach lena n-áirítear dabhcha ola bhreosla, dabhcha uisce agus dabhcha ceimiceán,
(c) coirí, foirnéisí agus trealamh láimhsithe breosla coimhdeach,
(d) saoráidí ionraonta agus asraonta uisce fuaracháin lena n-áirítear tithe caidéil, lintéir, píboibreacha, coraí agus oibreacha éalaithe,
(e) suiteálacha gáis nádúrtha,
(f) oibreacha diúscartha eisiltigh lena n-áirítear simléir, oibreacha diúscartha camrais agus gléasra cóireála,
(g) gineadóirí gaoithe, tuirbíní agus gineadóirí mar aon le gléasra coimhdeach agus trealamh leictreach lena n-áirítear claochladáin,
(h) dugaí, túir fhuaracháin, claífoirt, canálacha (tarae cinn, tarae deiridh), loic, loc-chomhlaí, agus borrdhabhcha,
(i) dambaí, coraí, droichid, lamairní, iarnróid, bóithre agus taiscumair,
(j) gach forbairt choimhdeach ar an láthair,
(k) gach líne leictreach.
8. Stáisiúin Chlaochladáin Leictreachais lena n-áirítear—
(a) gach foirgneamh agus déanmhas,
(b) gach forbairt láithreáin,
(c) claochladáin,
(d) trealamh leictreach — lena n-áirítear lascghiar, scoradáin ciorcaid agus forbairtí gaolmhara,
(e) gach líne leictreach.
9. Línte leictreacha (mar a mhínítear in alt 46 den Acht Leictreachais (Soláthar) (Leasú), 1945) lena n-áirítear gréasáin tarchurtha agus imdháilte agus príomhlíonra agus gréasáin seirbhíse tomhaltóirí ar thalamh, os a chionn nó faoi, mar aon le línte agus cáblaí lena dtacaí (lena n-áirítear cuaillí, piolóin, braicéid), lintéir, caidhséir, duchtraí agus pol-chlaochladáin, faoi seach, a úsáidtear i bpáirt leis na seoltóirí leictreachais sin.
Number 2 of 1988
VALUATION ACT, 1988
ARRANGEMENT OF SECTIONS
Section | |
Laying of certain orders and regulations before Houses of the Oireachtas. | |
The Valuation Tribunal
Property to be Included in Global Valuation of Public Utility Undertakings
Acts Referred to | |
1945, No. 12 | |
1977, No. 30 | |
1937, No. 38 | |
Public Offices Fees Act, 1879 | 1879, c. 58 |
Valuation (Ireland) Act, 1852 | 1852, c. 63 |
1986, No. 2 | |
Number 2 of 1988
VALUATION ACT, 1988
Definitions.
1.—In this Act, except where the context otherwise requires—
“the Act of 1852” means the Valuation (Ireland) Act, 1852;
“the Act of 1986” means the Valuation Act, 1986;
“property” means any rateable hereditament;
“public utility undertaking” includes any undertaking, whether established by or under any enactment or otherwise, which supplies a service to the public whether throughout the State or in any part of the State;
“rating authority” means—
(a) the council of a county,
(b) the corporation of a county or other borough,
or
(c) the council of an urban district;
“rateable hereditament” includes any property to which the Act of 1986 or this Act relates.
Valuation Tribunal.
2.—(1) (a) A tribunal, to be known as the Valuation Tribunal, shall stand established on such date as the Minister for Finance, after consultation with the Minister for the Environment, shall by order prescribe.
(b) The provisions of the First Schedule to this Act shall have effect in relation to the Tribunal.
(2) The Tribunal shall hear and determine appeals under section 3 (5) or 4 (11) of this Act.
(3) Subject to a right of appeal to the High Court on a question of law, the determination of the Tribunal shall be final.
(4) The Minister for Finance may, from time to time, appoint such and so many persons as he considers necessary to assist the Tribunal in the performance of its functions under this Act.
(5) Without prejudice to section 21 of the Interpretation Act, 1937 (which, amongst other matters, provides for pending proceedings) sections 22 and 23 of the Act of 1852 are hereby repealed with effect from the establishment of the Tribunal.
Revisions and new valuations.
3.—(1) An owner or occupier of any property, the rating authority or an officer of the Commissioner of Valuation may apply at any time for a revision of the valuation of any property entered in the Valuation Lists or for the inclusion therein of any property not so entered.
(2) (a) Every application under subsection (1) of this section (other than an application by a rating authority) shall be addressed to the rating authority in whose area the property is situated.
(b) The rating authority shall submit to the Commissioner of Valuation a list of all applications made in the month beginning on the commencement of this section or in any succeeding month, in each case within ten days after the end of that month.
(3) The Commissioner of Valuation shall cause every application made to him under subsection (1) of this section to be determined within six months after receiving the application or as soon as may be thereafter and shall as soon as practicable issue a list of the determinations made in the quarter beginning on the commencement of this section or in any succeeding quarter, within ten days after the end of that quarter.
(4) (a) Where an application under subsection (1) of this section in relation to any property is made by any person other than the owner or occupier of that property, the owner and occupier, if known, shall be notified by the rating authority of the application.
(b) The owner and occupier, where known, shall be notified by the rating authority of the determination of the application and of his right to appeal in accordance with sections 19 and 31 of the Act of 1852 against the valuation determined by the Commissioner of Valuation and shall also be notified by the rating authority of the outcome of that appeal.
(5) (a) An owner or occupier of property or a rating authority in whose area the property is situated may, by notice in writing sent by post or given by or on behalf of the appellant, appeal to the Tribunal against the determination made by the Commissioner under section 20 of the Act of 1852 within 28 days after the publication of the list of determinations.
(b) The notice shall contain the particulars of the valuation as entered in the Valuation Lists and a statement of the specific grounds for the appeal.
(c) The Tribunal shall transmit a copy of every notice received by it to the Commissioner of Valuation (who shall be the respondent in, and be entitled to be heard and adduce evidence at the hearing of, the appeal concerned), to the rating authority or authorities concerned and to any other person appearing to the Tribunal to be directly affected by the determination and any such person shall be entitled to be heard and to adduce evidence at the hearing of the appeal.
(6) The Commissioner of Valuation shall, where any amendment falls to be made in the Valuation Lists pursuant to a determination of the Tribunal or a decision of the Court in relation to an appeal under this section, notify in writing the rating authority or authorities concerned of the amendment and cause the appropriate entry in the lists to be amended.
(7) This section shall have effect notwithstanding anything to the contrary in the Valuation Acts.
(8) The Minister for Finance may, after consultation with the Minister for the Environment, by order prescribe the date on which this section shall come into operation.
Global valuation of public utility undertakings.
4.—(1) (a) The Minister for Finance, after consultation with the Minister for the Environment and any other Minister of the Government who appears to the Minister for Finance to be concerned, may by order direct the Commissioner of Valuation to provide for the determination of the valuation of the properties taken as a whole, wherever situated, of a specified public utility undertaking or of public utility undertakings of a specified description and specify the date by reference to which the determination is to be made and the date by which the determination is to be made. Every such valuation is referred to in this section as a “global valuation”.
(b) Every global valuation determined under subsection (1) (a) shall include all of the hereditaments which are used for the primary purposes of the undertaking whether or not such hereditaments are already revised and entered in the Valuation Lists and any such valuations as are already included in the Valuation Lists shall be deleted from such lists.
(c) Such property of a specified undertaking as, in the opinion of the Commissioner of Valuation, is for a purpose other than any of the primary purposes of that undertaking, shall be excluded in determining the global valuation.
(2) The net annual value of the undertaking shall be five per cent of the effective capital value of the property of that undertaking, including property specified in the Second Schedule to this Act.
(3) The Minister for Finance may, after such consultation as is provided for by subsection (1) of this section, by order amend the Second Schedule to this Act.
(4) The effective capital value of the undertaking shall be the aggregate of—
(a) the site values subsumed in that undertaking,
(b) the depreciated replacement cost of other property of the undertaking, that is to say, the cost of replacement of the property reduced where appropriate to allow for its age, condition and obsolescence and for any other factor, the effect of which is to reduce its value to less than the cost of replacement,
(c) the value of any easement or other right appurtenant or appendant to any property of the undertaking,
(d) the value of any right of the undertaking to transmit radio, television or telecommunications signals.
(5) Subsections (1), (2) and (3) of this section shall have effect notwithstanding section 11 of the Act of 1852 but subject to section 5 of the Valuation Act, 1986.
(6) The undertaking shall be treated for the purposes of this section as occupying a rateable hereditament in every rating district in which its services are available or in which its property is situated.
(7) The Commissioner of Valuation shall apportion the global valuation of an undertaking, determined or revised under this section, between rating authorities in such manner as the Minister for Finance shall, after consultation with the Minister for the Environment, by order prescribe and the amount so apportioned to any rating authority shall be the valuation of the property of the undertaking in the area of that authority.
(8) The Commissioner of Valuation shall cause the global valuation of an undertaking to be revised in the fifth year after the determination of the valuation or the previous revision or sooner if the Minister for Finance, after such consultation as is provided for by subsection (1) of this section, or the undertaking, so requests.
(9) Every undertaking to which an order under subsection (1) of this section applies shall, within two months of being requested to do so, supply the Commissioner of Valuation with such information as he may require for the purpose of the exercise of his functions under this section.
(10) The Commissioner of Valuation, upon having caused a determination or revision under this section to be made, shall immediately notify the undertaking and the Minister for the Environment thereof and an appeal to the Commissioner may be made under sections 19 and 31 of the Act of 1852 and the provisions of sections 20 and 21 of that Act shall have effect.
(11) The undertaking and the Minister for the Environment shall each have the right to appeal to the Tribunal against any determination made by the Commissioner of Valuation under section 20 of the Act of 1852 by notice in writing served within three months of being notified thereof by the Commissioner of Valuation.
(12) The Minister for Finance may by order revoke or amend an order under this section.
(13) This section shall have effect notwithstanding anything to the contrary in any other provision in the Valuation Acts.
(14) Whenever an order is proposed to be made under subsection (3) of this section a draft of the order shall be laid before each House of the Oireachtas and the order shall not be made until a resolution approving of the draft has been passed by each such House.
Statement of case for High Court.
5.—(1) Immediately after the determination of an appeal by the Tribunal, any party to the appeal, if dissatisfied with the determination as being erroneous in point of law, may declare his dissatisfaction to the Tribunal.
(2) The party, having declared his dissatisfaction, may, within twenty-one days after the determination, by notice in writing addressed to the Chairman of the Tribunal, require the Tribunal to state and sign a case for the opinion of the High Court thereon within three months of the date of receipt of such notice.
(3) The party requiring the case shall pay to the Tribunal such fee as the Minister for Finance may by regulations prescribe for and in respect of the case, before he is entitled to have the case stated.
(4) The case shall set forth the facts and the determination of the Tribunal and the party requiring it shall transmit the case, when stated and signed, to the High Court within seven days after receiving it.
(5) At or before the time when he transmits the case to the High Court, the party requiring it shall send notice in writing of the fact that the case has been stated on his application, together with a copy of the case, to the other party.
(6) The High Court shall hear and determine any question or questions of law arising on the case, and shall reverse, affirm or amend the determination in respect of which the case has been stated, or shall remit the matter to the Tribunal with the opinion of the Court thereon, or may make such other order in relation to the matter as the Court thinks fit.
(7) The High Court may cause the case to be sent back for amendment, and thereupon the case shall be amended accordingly, and judgment shall be delivered after it has been amended.
(8) An appeal shall lie to the Supreme Court from the decision of the High Court.
Delegation of functions by Commissioner of Valuation.
6.—(1) The Commissioner of Valuation may delegate in writing a specified function of the Commissioner under the Valuation Acts to any officer of the Commissioner but shall not delegate a function in relation to an appeal or application under sections 19 and 31 of the Act of 1852 to an officer who has previously performed a function in relation to the most recent revision of the valuation of the property concerned.
(2) Where a function is delegated under subsection (1) of this section the officer shall perform the function under the general direction and subject to the general control of the Commissioner and in accordance with such (if any) limitations as may be specified in the delegation in relation to the area or period in which or the extent to which he is to perform the function.
(3) Any function, when exercised by an officer to whom it has been delegated under this section, shall be deemed to have been exercised by the Commissioner.
(4) A delegation under this section may relate to the performance generally of a function or to the performance of a function in a particular case or class of case or in relation to rateable property in a particular area.
(5) The Commissioner may revoke a delegation under this section at any time either generally or in relation to a particular case or class of case or in relation to property in a particular area.
(6) Where, as respects a particular case, a delegation of a function is revoked at a time when the function has not been fully performed, the Commissioner himself or another duly delegated officer may continue the performance of the function as respects the case.
(7) The Minister for Finance may give general directions to the Commissioner concerning the exercise of his functions under this section and the Commissioner shall comply with any such directions.
Fees.
7.—(1) The Minister for Finance may by regulation prescribe the fee to be charged in respect of an appeal to the Commissioner of Valuation under sections 19 and 31 of the Act of 1852 or to the Tribunal or an application to the Commissioner of Valuation, or any class of such appeal or application, under this Act.
(2) Fees under this Act shall be taken and collected in such manner as the Minister for Finance may from time to time direct and shall be paid into or disposed of for the benefit of the Exchequer in accordance with the directions of the Minister for Finance.
(3) The Public Offices Fees Act, 1879, shall not apply in respect of such fees.
Forms.
8.—Every application, notification and list required for the purposes of the Valuation Acts shall be in such form as the Minister for Finance, after consultation with the Commissioner of Valuation, may from time to time provide.
Expenses.
9.—The expenses incurred by the Minister for Finance or the Minister for the Environment or the Commissioner of Valuation in the administration of this Act shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas.
Regulations to remove administrative difficulties.
10.—(1) If in any respect any difficulty arises in bringing this Act into operation, the Minister for Finance may by regulations do anything which appears to be necessary or expedient for bringing this Act into operation, and any such regulation may modify the provisions of this Act so far as may appear necessary or expedient for bringing the regulation into effect.
(2) No regulation may be made under subsection (1) of this section after the expiration of two years after the passing of this Act.
Laying of certain orders and regulations before Houses of the Oireachtas.
11.—Every order under section 4 (7) or regulation under section 10 of this Act shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order or regulation is passed by either such House within the next 21 days on which that House has sat after the order or regulation is laid before it, the order or regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
Short title and construction.
12.—(1) This Act may be cited as the Valuation Act, 1988.
(2) The Valuation Acts and this Act shall be construed together as one.
FIRST SCHEDULE
The Valuation Tribunal
1. (1) The Tribunal shall consist of a chairman and such number of deputy chairmen (if any) and ordinary members as the Minister for Finance may determine from time to time, being such number as the Minister for Finance considers necessary, for the performance by the Tribunal of its functions under this Act.
(2) The members of the Tribunal shall be appointed from time to time as occasion requires by the Minister for Finance and, subject to the provisions of this Act, shall hold office upon such terms and conditions as the Minister for Finance may determine at the time of their appointment.
(3) The term of office of a member of the Tribunal shall be such period not exceeding 5 years as the Minister for Finance may determine when appointing him and, subject to the provisions of this Act, a member of the Tribunal shall be eligible for re-appointment as such member.
(4) A member of the Tribunal may at any time resign his office as such member by letter addressed to the Minister for Finance and the resignation shall take effect on and from the date of receipt of the letter.
(5) Where a casual vacancy occurs among the members of the Tribunal, the Minister for Finance may, if he thinks it appropriate to do so, take such steps as are necessary to fill the vacancy and the person appointed to fill the vacancy shall hold office for the remainder of the term of office for which his predecessor was appointed.
(6) Members of the Tribunal shall be paid such remuneration (if any), and such allowances for expenses, as the Minister for Finance may from time to time determine.
(7) (a) Where a member of the Tribunal is nominated as a member of Seanad Éireann or as a candidate for election to either House of the Oireachtas or to the Assembly of the European Communities or is regarded, pursuant to section 15 of the European Assembly Elections Act, 1977, as having been elected to such Assembly to fill a vacancy, he shall thereupon cease to be a member of the Tribunal.
(b) A person who is for the time being entitled under the Standing Orders of either House of the Oireachtas to sit therein or who is a member of the Assembly of the European Communities shall, while he is so entitled or is such a member, be disqualified from becoming a member of the Tribunal.
2. (1) The Minister for Finance shall from time to time as occasion requires appoint a member of the Tribunal to be chairman thereof.
(2) Where a chairman of the Tribunal ceases during his term of office as such chairman to be a member of the Tribunal, he shall thereupon also cease to be chairman of the Tribunal.
(3) The chairman of the Tribunal shall, unless he sooner dies, resigns or otherwise ceases to be chairman, hold office as such chairman until the expiration of his term of office as a member of the Tribunal but, if he is re-appointed as a member of the Tribunal, he shall be eligible for re-appointment as chairman of the Tribunal.
3. (1) The Minister for Finance shall from time to time as occasion requires appoint a member of the Tribunal to be a deputy chairman thereof.
(2) Where a deputy chairman of the Tribunal ceases during his term of office as such deputy chairman to be a member of the Tribunal, he shall thereupon also cease to be a deputy chairman of the Tribunal.
(3) A deputy chairman of the Tribunal shall, unless he sooner dies, resigns or otherwise ceases to be a deputy chairman, hold office as such deputy chairman until the expiration of his term of office as a member of the Tribunal but, if he is re-appointed as a member of the Tribunal, he shall be eligible for re-appointment as a deputy chairman of the Tribunal.
(4) Whenever the chairman of the Tribunal is of the opinion that for the speedy dispatch of the business of the Tribunal it is expedient that the Tribunal should act by divisions, he may direct accordingly and if he so directs, then, until he revokes his direction—
(a) the Tribunal may act by such number of divisions as may be determined by the chairman of the Tribunal from time to time,
(b) a division of the Tribunal shall consist of three members of the Tribunal chosen by the chairman of the Tribunal of whom at least one shall be the chairman or a deputy chairman of the Tribunal,
(c) the chairman of the Tribunal shall assign to a division of the Tribunal the appeals to be determined by it,
(d) the chairman of a division of the Tribunal shall be the chairman of the Tribunal or, if the chairman of the Tribunal is not a member of the division, the member thereof who is a deputy chairman of the Tribunal, and
(e) for the purposes of an appeal assigned to it, a division of the Tribunal shall have all the powers of the Tribunal and the chairman of a division of the Tribunal shall have all the powers of the chairman of the Tribunal and references in this Act to the Tribunal and the chairman of the Tribunal shall be construed as including references to a division and the chairman of a division, respectively.
4. (1) If and whenever the number of members of the Tribunal is three, an appeal to the Tribunal shall be heard and determined by the three members.
(2) If and whenever the number of members of the Tribunal is more than three and a direction under subparagraph (4) of paragraph 3 of this Schedule is not in force, an appeal to the Tribunal shall be heard and determined by three members thereof chosen by the chairman of the Tribunal and, if the chairman of the Tribunal is not among the members thereof chosen to hear and determine the appeal, one of those members chosen by the chairman of the Tribunal shall act as chairman thereof.
(3) The Tribunal shall issue a written judgement setting forth the reasons for its determination in each appeal.
5. (1) The Tribunal shall hold sittings and at the sittings may take evidence and may receive submissions by or on behalf of the appellant and the respondent in an appeal under this Act and any other person appearing to the Tribunal to have an interest in or to be likely to be affected by the determination of the appeal.
(2) Sittings of the Tribunal shall be held in private.
6. A witness whose evidence has been, is being or is to be given before the Tribunal shall be entitled to the same privileges and immunities as a witness in a court.
7. A determination of the Tribunal at or in relation to an appeal may be that of a majority of the members hearing the appeal.
8. The chairman of the Tribunal may—
(a) direct in writing a person whose evidence is required by the Tribunal to attend before the Tribunal on a date and at a time and place specified in the direction and there to give evidence and to produce any document or thing in his possession or power specified in the direction,
(b) direct any such person to produce to him any specified document or thing in his possession or power,
(c) give any other directions for the purpose of an appeal that appear to him reasonable and just.
9. A person who—
(a) having been directed under paragraph 8 of this Schedule to attend before the Tribunal and having had tendered to him any sum in respect of the expenses of his attendance which a witness summoned to attend before the District Court would be entitled to have tendered to him, without just cause or excuse disobeys the direction,
(b) being in attendance before the Tribunal pursuant to a direction under the said paragraph 8, refuses to take the oath on being required by the Tribunal to do so or refuses to answer any question to which the Tribunal may legally require an answer,
(c) without just cause or excuse disobeys a direction under subparagraph (a) of the said paragraph 8 in relation to the giving of evidence or the production of a document or thing or a direction under subparagraph (b) or (c) of the said paragraph 8, or
(d) does any other thing in relation to the proceedings before the Tribunal which, if done in relation to proceedings before a court by a witness in the court, would be contempt of the court,
shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £700 or to imprisonment for a term not exceeding six months or to both.
10. If a person gives false evidence before the Tribunal in such circumstances that, if he had given the evidence before a court, he would be guilty of perjury, he shall be guilty of that offence.
11. The procedure of the Tribunal shall, subject to the provisions of this Act, be such as shall be determined by the Tribunal by rules made by it with the consent of the Minister for Finance and the rules shall, without prejudice to the generality of the foregoing, make provision for—
(a) notifying the persons concerned of the date, time and place of the relevant sitting of the Tribunal,
(b) enabling the persons concerned to present their cases to the Tribunal in person or through a representative,
(c) the examination (on oath or otherwise as the Tribunal may determine) of witnesses before the Tribunal by the Tribunal,
(d) the examination and cross-examination (on oath or otherwise as the Tribunal may determine) of witnesses before the Tribunal by or on behalf of the persons concerned,
(e) the determination by the Tribunal whether evidence at the Tribunal should be given on oath,
(f) the administration by the chairman of the Tribunal of the oath to witnesses before the Tribunal,
(g) the announcement at a sitting of the Tribunal of every determination of the Tribunal in relation to an appeal to it, and
(h) the making of a sufficient record of the proceedings of the Tribunal.
12. (1) Subject to subparagraph (3) of this paragraph, the Tribunal may order that the costs and expenses of a person concerned in an appeal to it under this Act in respect of the appeal should be paid by another person concerned in the appeal, may determine the amount of any such costs and expenses and shall, unless there is good reason for not doing so, order that the costs and expenses of a successful appellant or respondent in an appeal to the Tribunal under this Act in respect of the appeal shall be paid by the unsuccessful respondent or appellant, as the case may be, in the appeal.
(2) The amount of the costs and expenses of a person, ordered by the Tribunal under this paragraph to be paid to the person, may be recovered as a simple contract debt in any court of competent jurisdiction by that person from the person ordered by the Tribunal to pay them.
(3) The Tribunal shall not order that the costs and expenses of an appellant or respondent in an appeal to it under this Act shall be paid by an owner or occupier of rateable property other than that to which the appeal relates.
13. (1) Where a member of the Tribunal has a beneficial interest in property which is the subject of an appeal under this Act or in any other property affected, or likely to be affected, by such an appeal, or has any other interest in the appeal which would be likely to influence him in relation to the determination of the appeal, the member shall—
(a) disclose to the Tribunal the nature of his interest,
(b) take no part in the discussion on, or consideration of, the appeal,
(c) neither vote nor otherwise act as a member of the Tribunal in relation to the determination of the appeal.
(2) For the purposes of this paragraph, a member of the Tribunal shall be regarded as having a beneficial interest in property if—
(a) he or his spouse is the owner or occupier of the property or the part owner or part occupier, whether as joint tenant, tenant in common or otherwise, with one or more other persons of the property, or
(b) he or his spouse is connected with the owner or occupier of the property or is an employer or employee or principal or agent of, or a trustee or caretaker of the property for, the owner or occupier thereof, or a person connected with such owner or occupier.
(3) For the purposes of this paragraph, an interest in property, which is so remote or insignificant that it cannot reasonably be regarded as likely to influence the person having it, shall not be regarded as a beneficial interest in the property.
(4) (a) A person who contravenes or fails to comply with a requirement of this paragraph shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000.
(b) In any proceedings for an offence under this subparagraph, it shall be a defence for the person charged with the offence to prove that at the time of the alleged offence he did not know and had no reason to believe—
(i) that he had a beneficial interest in the property concerned, or
(ii) that the beneficial interest to which the alleged offence relates was one in relation to which a requirement of this paragraph applied.
(c) Proceedings for an offence under this subsection shall not be initiated save by or with the consent of the Director of Public Prosecutions.
(5) A member of the Tribunal who is convicted of an offence under subparagraph (4) of this paragraph shall, on such conviction, cease to be such a member.
(6) Where a person who has a beneficial interest in property to which an appeal under this Act relates contravenes or fails to comply with a requirement of this paragraph, such contravention or failure shall render invalid the determination of the appeal.
(7) Where a determination by the Tribunal of an appeal under this Act is rendered invalid by virtue of subparagraph (6) of this paragraph, the appeal shall be determined again by the Tribunal.
SECOND SCHEDULE.
Property to be Included in Global Valuation of Public Utility Undertakings
1. Buildings, constructions and installations.
2. The entire networks subsumed in the undertaking, including signal transmission and reception equipment, and all associated masts, lines, cables, posts, pylons, supports, brackets, ducting, tubing and all equipment necessary for normal effective functioning of the networks up to the supply point for each individual consumer.
3. All pipeline networks and systems including pressurising and pressure reducing equipment together with associated site developments.
4. Storage and containment facilities including tanks, silos, or other plant or developments used for the storage and for containment of any substance whether solid or fluid (liquid or gaseous).
5. Gas works, gas pipelines and natural gas terminals.
6. Telecommunication, radio and television relay and rediffusion networks including lines, cables and ancillary appendages necessary for the working of such networks.
7. Electricity Generating Stations, including where appropriate—
(a) all buildings and structures,
(b) all tanks including fuel oil tanks, water tanks and chemicals tanks,
(c) boilers, furnaces and ancillary fuel handling equipment,
(d) cooling water inlet and outlet facilities including pump-houses, culverts, pipeworks, weirs and outfall works,
(e) natural gas installations,
(f) effluent disposal works including chimneys, sewage disposal works and treatment plant,
(g) wind generators, turbines and generators together with ancillary plant and electrical equipment including transformers,
(h) docks, cooling towers, embankments, canals (head race, tail race), locks, penstocks and surge tanks,
(i) dams, weirs, bridges, jetties, railways, roads and reservoirs,
(j) all ancillary on site developments,
(k) all electric lines.
8. Electricity Transformer Stations including—
(a) all buildings and structures,
(b) all site developments,
(c) transformers,
(d) electrical equipment — including switchgear, circuit breakers and associated developments,
(e) all electric lines.
9. Electric lines (as defined in section 46 of the Electricity (Supply) (Amendment) Act, 1945) including transmission and distribution networks and consumer service mains and networks on, over, or underground, together with lines and cables with their respective supports (including poles, pylons, brackets), culverts, cuttings, ductings, and pole transformers, used in association with those electricity conductors.