Finance (Local Property Tax) Act 2012 section 56

Notice of assessment

Section 56 sets out the requirements for notifying a liable person when Revenue makes a local property tax assessment, including the content of the notice, record-keeping obligations, and the evidential status of assessment records in recovery proceedings.

• Revenue must issue a notice of assessment to the liable person (or person believed to be liable), including the timeframe allowed for appeal.
• The notice may include the chargeable value of the property, the amount of local property tax payable or repayable, and the name and office address of the issuing Revenue officer.
• Revenue is required to maintain a record of every assessment made.
• In any legal proceedings to recover local property tax, a signed statement from a Revenue officer setting out the assessment details is accepted as evidence of that assessment unless proven otherwise.