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13 2001

VALUATION ACT, 2001

PART 9

Existing Valuation Lists

Existing valuation lists to continue in force and severability of properties appearing thereon

43. —(1) Notwithstanding the repeal by section 8 of the enactments specified in Schedule 1, an existing valuation list for a rating authority's area and the value of each property appearing thereon shall, subject to any amendment thereof made in accordance with the provisions of this Act, as applied by section 44 , and any apportionment of the value under subsection (3), continue in force in relation to that area for all purposes until the date on which a valuation list is caused to be published under section 23 in relation to that area.

(2) Nothing in subsection (1) shall be construed as having the effect of continuing in force any provision of the repealed enactments specifying property appearing on an existing valuation list to be or to be not rateable.

(3) If part of a property appearing on an existing valuation list falls only within Schedule 3 and part of it both within that Schedule and Schedule 4 or section 15 (3), the Commissioner shall apportion between each of those parts the value of the property as stated in the list and so much of that value as is so apportioned—

(a) to the part which falls only within Schedule 3 shall, subject to any amendment of it of the kind referred to in subsection (1), be the value, for the purposes of this Act, of that part until the date referred to in subsection (1),

(b) to the part which falls both within that Schedule and Schedule 4 or section 15 (3) shall, subject to any amendment of it of the kind as aforesaid, be the value, for the purposes of this Act, of that part in respect of the year in which this Act is commenced in circumstances where subsection (2) or, as the case may be, subsection (3) of section 15 does not have effect until the following year.

(4) The exercise of any power conferred by this Act or any enactment referred to in section 14 (2) in relation to part of property appearing on an existing valuation list shall not be affected by the fact that the property appears as a single property on that list or that another part of the property falls within Schedule 4 or section 15 (3).

(5) Subsection (1) is without prejudice to section 53 (7) (which requires the deletion, in certain circumstances, of the value of certain property from an existing valuation list).

Parts 6 and 7 (with exceptions) and certain other provisions to apply to existing valuation lists.

44. —(1) Parts 6 and 7 (other than a provision of either of those Parts referred to in subsection (3)) shall apply in respect of an existing valuation list as they apply in respect of a valuation list with the modification referred to in subsection (2) and any other necessary modifications.

(2) The modification mentioned in subsection (1) is the substitution, in section 28 (4), for “a valuation under section 19 was last carried out in relation to the rating authority area” of “a valuation under the repealed enactments, or a revision of such a valuation under those enactments, was last carried out in relation to properties situate in the rating authority area”.

(3) The provisions of Part 6 or 7 mentioned in subsection (1) is one that makes provision on the basis that the property concerned has been the subject of a valuation under section 19 .

(4) Save where the context of the provision does not admit of such application (and apart from any special provision made in those Parts regarding existing valuation lists) each provision of Parts 10 to 13 shall apply in respect of an existing valuation list as it applies in respect of a valuation list.