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Rates (Northern Ireland) Order 1977

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Rates (Northern Ireland) Order 1977, Section 40 is up to date with all changes known to be in force on or before 17 August 2018. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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General provisions as to valuation listsN.I.

40.[F1(1) The Commissioner shall maintain the following lists prepared, and from time to time altered, by him in accordance with this Part—

(a)a list of hereditaments required to be valued upon an estimate of their net annual value (in this Order referred to as a NAV list);

(b)a list of hereditaments required to be valued upon an estimate of their capital value (in this Order referred to as a capital value list).

(2) There shall be entered in a NAV list in respect of each hereditament which is required to be valued as mentioned in paragraph (1)(a)—

(a)its net annual value; and

(b)such other particulars as the Department may determine.

(2A) There shall be entered in a capital value list in respect of each hereditament which is required to be valued as mentioned in paragraph (1)(b)—

(a)its capital value; and

(b)such other particulars as the Department may determine.

(2B) Paragraphs (2) and (2A) are without prejudice to the provisions of this Part and subject to any other statutory provision.]

(3) A valuation list may be maintained by recording the particulars in question in such manner as the Department directs.

(4) Subject to any other statutory provision, where a hereditament is situated partly in one district and partly in another or others, the Commissioner may treat the hereditament in a valuation list as if it were wholly situated in either or any of those districts or may apportion the net annual value [F2or the capital value] of the hereditament between the several districts.

(5) Subject to any alteration duly made under this Part, every [F3NAV list or capital value list] shall remain in force until it is superseded by a new [F3NAV list or capital value list] .

(6) No alteration shall be made in a valuation list except by the Commissioner in accordance with the provisions of this Order or to give effect to an order of a court of competent jurisdiction.

(7) Subject to paragraph (8), the valuation [F4lists] in accordance with which, under Article 6(3)( b), [F5(4) or (5),]any rate falls or fell to be made, shall be conclusive evidence for the purposes of the making and levying of that rate of the [F6net annual values or capital values] of the several hereditaments included in the [F4lists], and, where any such values are apportioned in the [F4lists] between different parts or uses of the hereditament, of the respective apportioned values.

(8) Without prejudice to Article[F7 6(4)], as respects any period during which, under this Order, an alteration in the valuation [F8lists] referred to in paragraph (7) has or is deemed to have had effect, the reference in paragraph (7) to [F9those lists] shall be construed as a reference to [F9those lists] as so altered.

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F4Word in art. 40(7) substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 11(2)(c)(i); S.R. 2006/464, art. 2(2) Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F5Words in art. 40(7) inserted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 11(2)(c)(ii); S.R. 2006/464, art. 2(2) Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F6Words in art. 40(7) substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 11(2)(c)(iii); S.R. 2006/464, art. 2(2) Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F7Words in art. 40(8) substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 11(2)(d)(i); S.R. 2006/464, art. 2(2) Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F8Word in art. 40(8) substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 11(2)(d)(ii); S.R. 2006/464, art. 2(2) Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F9Words in art. 40(8) substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 11(2)(d)(iii); S.R. 2006/464, art. 2(2) Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

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