Thomas Byrne (Fianna Fail) | Oireachtas source

The tribunal will be forced to choose between the correct value under section 19(5)(a) or equity and uniformity of value under section 19(5)(b). If a person is told the correct value cannot be examined due to the uniformity issue he or she will find that questionable. These amendments were made late in the day, after the consultation process ended, and the tribunal will be hamstrung. It will not really deal with appeals but rather mistakes made in the office. The question will not be whether the wrong procedure was used and the Carlton and Roganstown cases will be undermined by this legislation, which is a pity. There will be more cases before the courts because people will feel it is not fair that the correct valuation is not being considered. The correct valuation may be overlooked to allow for equity and uniformity of value. All properties will thus have an incorrect valuation and that is wrong and unconstitutional.