Explanatory Memorandum

Rates (Amendment) (Northern Ireland) Order 2006

2006 No. 2954

Commentary on Articles

Part Iii – Valuation Lists

Article 12: New valuation lists

24.This Article enables the Commissioner to publish a new valuation list containing a general revaluation of such hereditaments as the Department may determine. It also provides for a valuation list to be altered, after it has been published but before it has come into force, and requires certificates of alteration to be issued subsequent to this.