Eoin Ó Broin (Dublin Mid West, Sinn Fein) | Oireachtas source

It is interesting, because the Department seems to make a distinction between the market value and the transaction value, which, to me, just seems to be the market value at the most recent point at the purchase or sale of it. It had this fixed view that the market value is the value with the residential zoning at the point of the development plan. It was only indicating that the review was the time that would be looked at again.