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Local Property Tax Act 2012 (Number 52 of 2012)


Residential Property

3 Meaning of relevant residential property.

Subject to [1]>sections 4 to 10<[1][2]>[1]>sections 4 to 10B<[1]<[2][2]>sections 3A to 10D<[2], where a building in the State is a residential property on a liability date, it shall, for the purposes of this Act, be a relevant residential property in relation to that liability date.


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Substituted by F(LPT)AA15 s2. Has effect as on and from 20 December 2015.


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Substituted by F(LPT)AA21 s6. Applies only in respect of the year 2022 and each subsequent year.