AI Summary of 13. Valuation date.
The valuation date in this Act is the date by reference to which the chargeable value of a relevant residential property is to be established. In this Act, a period of years referred to in paragraph (a), (b), (c) or (d) of subsection (2) is referred to as a valuation period.
The valuation date for relevant residential property is: 1 May 2013 for the years 2013 to 2021; 1 November 2021 for the years 2022 to 2025; 1 November 2025 for the years 2026 to 2030; and, for each consecutive five-year period after the year 2030, 1 November in the year preceding the first year of the particular five-year period. The Minister may, by order, alter the valuation date referred to in subsection (2).
13. Valuation date.
(1) In this Act the date by reference to which the chargeable value of a relevant residential property is to be established is referred to as the valuation date.
(1A) In this Act, a period of years referred to in paragraph (a), (b), (c) or (d) of subsection (2) is referred to as a valuation period.
(2) The valuation date in relation to a relevant residential property shall be -
(a) 1 May 2013 for the years 2013 to 2021,
(b) 1 November 2021 for the years 2022 to 2025,
(c) 1 November 2025 for the years 2026 to 2030, and
(d) for each consecutive 5-year period after the year 2030, 1 November in the year preceding the first year of the particular 5-year period.
(3) The Minister may, by order, alter the valuation date referred to in subsection (2).