Local Property Tax Act 2012 (Number 52 of 2012)
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12 Occupation as a basis for Act’s administration and enforcement.
In administering this Act generally or in exercising any power to make an estimate or an assessment or to require the delivery of a return in relation to any relevant residential property or in exercising any other power thereunder—
(a) the Revenue Commissioners shall not be required firstly to inquire into the ownership of, or title to, any particular residential property, and
(b) all such facts and circumstances relating to the occupation of a residential property by a person as give rise to an inference that that person is the owner thereof may be taken into account by the Revenue Commissioners.
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12 Occupation or receipt of rents or profits as evidence of liability.
(1) It shall be presumed, until the contrary is proved, that a person who is in occupation of a relevant residential property, or is in receipt of the rents or profits therefrom, is a liable person in relation to it.
(2) In administering this Act generally or in exercising any power to make a Revenue estimate or a Revenue assessment or to require the delivery of a return in relation to any relevant residential property or in exercising any other power thereunder, the Revenue Commissioners shall not be required firstly to inquire into the title to, or any estate, interest or right in, any particular residential property.
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