RATES (NORTHERN IRELAND) ORDER 1977

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RATES (NORTHERN IRELAND) ORDER 1977 - SECT 40



40.(1) The Commissioner shall maintain a list of hereditaments (in this Order
referred to as a "valuation list") prepared, and from time to time altered, by
him in accordance with this Part.

(2) Without prejudice to the provisions of this Part and subject to any other
statutory provision, the following particulars shall be entered in a valuation
list:

(a)the net annual value of every hereditament;

(b)such other particulars as may be prescribed with respect to every
hereditament; and

(c)the total of net annual values of all hereditaments in each district.

(3) A valuation list may be maintained by recording the particulars in
question in such manner as the Department directs.

(4) Subject to any other statutory provision, where a hereditament is situated
partly in one district and partly in another or others, the Commissioner may
treat the hereditament in a valuation list as if it were wholly situated in
either or any of those districts or may apportion the net annual value of the
hereditament between the several districts.

(5) Subject to any alteration duly made under this Part, every valuation list
shall remain in force until it is superseded by a new valuation list.

(6) No alteration shall be made in a valuation list except by the Commissioner
in accordance with the provisions of this Order or to give effect to an order
of a court of competent jurisdiction.

(7) Subject to paragraph (8), the valuation list in accordance with which,
under Article 6(3)(b), any rate falls or fell to be made, shall be conclusive
evidence for the purposes of the making and levying of that rate of the values
of the several hereditaments included in the list, and, where any such values
are apportioned in the list between different parts or uses of the
hereditament, of the respective apportioned values.

(8) Without prejudice to Article 6(3)(b)(i), as respects any period during
which, under this Order, an alteration in the valuation list referred to in
paragraph (7) has or is deemed to have had effect, the reference in paragraph
(7) to that list shall be construed as a reference to that list as so altered.

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Northern Irish Legislation

RATES (NORTHERN IRELAND) ORDER 1977 - SECT 40