Malcolm Noonan (Carlow-Kilkenny, Green Party) | Oireachtas source

I move amendment No. 301:

In page 181, after line 29 to insert the following:

“Amendment of section 38 of Act of 2001

251.Section 38 of the Act of 2001 is amended—

(a) by renumbering it as subsection (1), and

(b) by inserting the following subsections after subsection (1):

“(2) An amendment of a valuation list made under this section shall have full force, from the date of its making, for the purposes of the rating authority concerned levying a rate in relation to the property concerned by reference to that list as so amended.

(3) Where—

(a) an amount of monies is paid on account of a rate levied in respect of a property, and

(b) it appears, consequent on an amendment of the value of the property made pursuant to an exercise of the powers under this section, that that payment involved an overpayment or an underpayment of the amount due in respect of such a rate, then the balance owing or owed, as the case may be, to or by the person concerned may be paid or recovered, as appropriate—

(i) in the case of an overpayment, by making a refund to the person concerned of an amount equal to that balance or allowing an amount equal to that balance as a credit against the amount owed by the person concerned on account of a rate levied in respect of that or any other property, and

(ii) in the case of an underpayment, by recovering from the person concerned an amount equal to that balance as arrears of the rate concerned (and, accordingly, any of the means provided under any enactment for the recovery of a rate may be employed for that purpose).”.”.