Simon Harris (Wicklow, Fine Gael) | Oireachtas source

Section 12 provides that section 28 of the Act of 2001 be replaced by a new section 28 to enable the Commissioner of Valuation to appoint a revision manager to carry out revisions of valuation in accordance with the Act and with such guidelines on relevant matters as may be issued by the commissioner from time to time. This amendment has the effect of enabling the commissioner to appoint designated officers in order to exercise his or her statutory function in a more uniform manner. The amendments to section 12 will serve to streamline the guidelines and manner in which the revision manager discharges his or her duties, having been appointed by the commissioner to carry out revisions of valuation in accordance with the 2001 Act. These duties include the appointment by the revision manager of another officer of the commissioner to carry out any of the relevant functions.

The purpose of amendment No. 38 is to delete from the Bill the clause "subject to the revision manager's general superintendence and control". This is to avoid this being open to question on appeal.

Amendment No. 39 proposes to insert the words ", or of comparable powers under the repealed enactments,” in order to avoid a situation in which a material change of circumstance - for example, a type change to a premises - is overlooked during evaluation, or a change occurs between the valuation of the property and the issuing of the final certificate. This could mean that the premises does not qualify for revision and will have to wait for the next revaluation before the valuation can be amended, which would be unsatisfactory and unfair on the ratepayer, or on other ratepayers, as the case may be.

Amendment No. 40 is a simple correction of a typographical error in the new section 28(6) of the Principal Act, as inserted by Section 12 of the Bill.