(1) If a council is one formed by union, the last valuations in force for the united councils are to be treated as one valuation made by the council formed by the union.
S. 13DG(2) amended by No. 94/2009 s. 19(1).
(2) If a council has had annexed to its municipal district part of a former municipal district, the last valuation in force for that part is to be treated as part of the valuation of the new municipal district, but this does not affect the time within which the valuation authority must make the next valuation of all rateable land in the municipal district.
(3) If a council has had annexed to its municipal district any area which is not part of a former municipal district—
S. 13DG(3)(a) amended by No. 94/2009 s. 19(2)(a).
(a) the valuation authority must, immediately after the annexation, make a valuation of all rateable land in that area (either separately or together with a valuation for the rateable land in the rest of the council's municipal district); and
(b) the valuation for that annexed area, if made separately, is to be treated together with any valuation for the rest of the council's municipal district, as the valuation for the council; and
S. 13DG(3)(c) amended by No. 94/2009 s. 19(2)(b).
(c) paragraphs (a) and (b) do not affect the time within which the valuation authority must make the next valuation of all rateable land in the municipal district.
S. 13DH inserted by No. 55/1989 s. 8.