Simon Harris (Wicklow, Fine Gael) | Oireachtas source

Section 63 of the 2001 Act confers an assumption of correctness on a valuation list in that the value of a property, as entered on a valuation list, is deemed to be correct. The proposed amendment is a technical one which clarifies that section 63 applies to an existing valuation list as well as to a valuation list. It arises from a possible oversight in the 2001 Act and is merely to clarify the intention that is already understood.