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Local Property Tax Act 2012 (Number 52 of 2012)

51 Claim by person notified of estimate that he or she is not a liable person.

Where, following a notification, in accordance with section 34, by a person who does not consider that he or she is a liable person, either the Revenue Commissioners or the Appeal Commissioners determine that the person is not a liable person, the Revenue estimate in relation to that person shall be discharged.