Local Property Tax Act 2012 (Number 52 of 2012)
Number 52 of 2012
FINANCE (LOCAL PROPERTY TAX) ACT 2012
AN ACT TO PROVIDE FOR THE IMPOSITION OF AN ANNUAL TAX TO BE CALLED “LOCAL PROPERTY TAX” IN RESPECT OF CERTAIN RESIDENTIAL PROPERTIES AND FOR THE ESTABLISHMENT AND MAINTENANCE OF A REGISTER OF RESIDENTIAL PROPERTIES IN THE STATE BY THE REVENUE COMMISSIONERS AND TO PROVIDE FOR RELATED MATTERS.
[26th December, 2012]
BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:
Preliminary and General
1 Short title and commencement.
(1) This Act may be cited as the Finance (Local Property Tax) Act 2012.
(2) This Act comes into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or provisions.