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Taxes Consolidation Act, 1997 (Number 39 of 1997)


531AE Appeals regarding value of real property.

If a relevant individual is aggrieved by a decision of the Revenue Commissioners as to the market value of any real property, the individual may appeal against the decision in the manner prescribed by section 33 of the Finance (1909-10) Act 1910, and the provisions as to appeals under that section shall apply accordingly with any necessary modifications.




Inserted by FA10 s150(1). This section shall apply for the year of assessment 2010 and subsequent years.