VALUATION OF LAND ACT 1960 - SECT 13DC Valuations generally

VALUATION OF LAND ACT 1960 - SECT 13DC

S. 13DC(1) substituted by No. 58/2012 s. 124.

    (1)     In every valuation for the purposes of the Local Government Act 1989 , each separate occupancy on rateable land must—

        (a)     be computed at its net annual value, its capital improved value and, if required by a rating authority, its site value;

        (b)     be allocated an AVPCC based on the Valuation Best Practice Specifications Guidelines.

    (2)     A council may use in respect of rateable land within its municipal district valuations in force in respect of that land immediately before the constitution of the council for such period as the latest of the valuations might have been used by the council for which it was made.

S. 13DC(3) substituted by Nos 17/1998

s. 3(1), 22/2006 s. 10, repealed by No. 94/2009 s. 17.

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S. 13DC(4) substituted by No. 22/2006 s. 10, repealed by No. 94/2009 s. 17.

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S. 13DC(5) substituted by Nos 17/1998

s. 3(2), 22/2006 s. 10.

    (5)     In a general valuation, regard must be had to every circumstance affecting the land at the date the valuation is returned that, were it to occur or come into existence subsequently, would be a circumstance in which, under section 13DF(2), a supplementary valuation could be made.

    (6)     If several parcels of land in the same municipal district are occupied by the same person and separated from each other only by a road or railway or other similar area across or around which movement is reasonably possible, the parcels must be regarded as together forming rateable land and valued accordingly.

S. 13DC(7) amended by No. 91/1994 s. 9.

    (7)     If any person is liable to be rated in respect of 2 or more unoccupied parcels of land in the same municipal district and the parcels form one continuous area, the parcels must be regarded as together forming rateable land and valued accordingly.

    (7A)     If a portion of a parcel of land on which a building is erected is occupied separately, or is obviously adapted to being occupied separately, from other land in the parcel, that portion must be regarded as forming a separate rateable property and must be valued accordingly.

    (8)     If any portion of a parcel or parcels of land forming rateable land for the purposes of a municipal rate or of a rate to be levied by any other rating authority using the valuation is subject—

        (a)     to a rate levied in respect of that portion only; or

        (b)     to a differential rate which differs from the rate levied in respect of the remainder of that parcel or those parcels—

the value of the land must be apportioned so as to show separately the value of the portion.

    (9)     If land comprising one undertaking extends continuously beyond the boundaries of any municipal district the value, for the purposes of any rate, of so much of the land as is within any one municipal district, must be assessed as part of the value of the whole of the land.

S. 13DD inserted by No. 55/1989 s. 8 (as amended by No. 78/1991 s. 17(1), amended by Nos 105/1995 s. 5(a), 17/1998 s. 4(1), repealed by No. 67/2017 s. 55.

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S. 13DE inserted by No. 55/1989 s. 8 (as amended by No. 78/1991 s. 17(2)), amended by No. 17/1998 s. 4(2), repealed by No. 67/2017 s. 55.

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S. 13DF inserted by No. 55/1989 s. 8.