Finance (Local Property Tax) Act 2012 section 57

Amendment of a Revenue assessment

Section 57 deals with the power of Revenue officers to amend local property tax assessments and the procedures that follow such amendments.

• A Revenue officer may amend a local property tax assessment at any time, even if tax has already been paid or repaid, and even if the assessment has been amended before (subject to statutory time limits in section 58).
• Revenue must notify the liable person, or the person believed to be liable, of any amended assessment.
• The same rules on appeals, collection and enforcement, and penalties apply to an amended assessment as apply to an original assessment.
• There is no restriction on the number of times an assessment may be amended, provided the time limits set out in section 58 are observed.