Simon Harris (Wicklow, Fine Gael) | Oireachtas source

These amendments provide for the insertion into the section of the Bill the grounds on which a ratepayer may base an appeal to the Valuation Tribunal.

The change of service is to strengthen the concepts of correctness, equity and uniformity as the pre-eminent principles on which the valuation code is grounded. It also aligns the grounds of appeal and the determination of value in a revaluation or revision scenario.