PART III

Levy on Derelict Sites

21. —The Minister may prescribe any area not being part of a county or other borough, an urban district or a town, to be an urban area for the purpose of this Act.

22. —(1) A local authority shall determine, as soon as may be after it is entered on the register, and at least once every five years thereafter, the market value of urban land by estimating or causing to be estimated the price which the unencumbered fee simple of such land would fetch if it was sold on the open market on the valuation date in such manner and in such conditions as might reasonably be calculated to obtain for the vendor the best market price for the land.

(2) The market value of the urban land shall be estimated by the local authority in such manner and by such means as they think fit and they may authorise a person suitably qualified for that purpose to inspect the urban land and report to them the value thereof and the person having possession or custody of that property shall permit the person so authorised to inspect at such reasonable times as the local authority consider necessary.

(3) Where a local authority have determined the market value of urban land, they shall enter particulars of the determination in the register (together with the date of entry in the register), and serve a notice on the owner of the said land of the valuation or the revised valuation, as the case may be, which they have placed on the said land which said notice shall inform the owner that he may appeal to the Tribunal against the determination made by the local authority within twenty-eight days from the day on which the notice is received by him.

(4) An owner of urban land may appeal to the Tribunal against a determination made by a local authority under subsection (1).

(5) The Tribunal shall hear and determine appeals under subsection (4).

(6) Subject to a right of appeal to the High Court on a question of law, the determination of the Tribunal shall be final.

(7) An appeal to the Tribunal shall contain a statement of the specific grounds for the appeal.

(8) The Tribunal shall transmit a copy of every appeal received by it to the local authority by whom the market value of urban land was determined (who shall be the respondent in, and be entitled to be heard and adduce evidence at the hearing of, the appeal concerned) and to any other person appearing to the Tribunal to be affected directly by the determination and any such person shall be entitled to be heard and to adduce evidence at the hearing of the appeal.

(9) The Tribunal shall, where any amendment falls to be made to the market value of relevant urban land pursuant to a determination of the Tribunal or a decision of the High Court in relation to an appeal under this section, give notification of the amendment in writing to the local authority concerned, who shall inform the owner of the land of the said amendment and shall cause the appropriate entry in the register to be amended with effect from the date of entry referred to in subsection (3).

(10) Sections 5 and 7 of the Valuation Act, 1988 , shall apply to the determination of an appeal under this section as they apply to appeals under that Act.

23. —(1) There shall be charged, levied and paid for each local financial year beginning with such year as may be prescribed, in respect of all urban land in relation to which a market value has been determined and stands entered on the register on the first day of January of that local financial year, a levy to be called the derelict sites levy.

(2) The derelict sites levy shall be paid by the owner of urban land to the local authority in whose functional area the said land is situated.

(3) The amount of the derelict sites levy shall be—

(a) in respect of the local financial year which is prescribed in accordance with subsection (1), three per cent. of the market value of urban land concerned, and

(b) in respect of any subsequent such year such amount not exceeding ten per cent. as may stand prescribed for each urban area or if there is no such amount prescribed three per cent. of the said market value.

(4) Where it is proposed to prescribe a levy for an urban area the amount of which would exceed the levy in force for that area in the preceding local financial year by more than two per cent. of the market value of urban land concerned, a draft of the regulations concerned shall be laid before each House of the Oireachtas not less than three months before the end of the local financial year and the regulations shall not be made unless a resolution approving of the draft has been made by each such House.

(5) Subject to subsection (6), the derelict sites levy shall be payable on a demand being made by the local authority in that behalf; and in default of being paid within two months after becoming payable, shall be recoverable as a simple contract debt in any court of competent jurisdiction.

(6) A local authority may provide for the payment of the derelict sites levy by instalments.

(7) Where urban land ceases to be derelict at any time during a local financial year, the amount of the derelict sites levy referred to in subsection (3) shall as respects that urban land be reduced by an amount determined by the formula—

where—

(a) “A” is the number of days remaining in the local financial year after the time at which the urban land ceased to be derelict, and

(b) “B” is the amount of the derelict sites levy as respects the urban land, determined in accordance with subsection (3),

and adjustment by way of refund or set-off, as may be appropriate, shall be made accordingly in relation to any amounts paid in respect of derelict sites levy or any amounts due or owing in respect of such levy in relation to that local financial year.

(8) Where an amount of derelict sites levy is due and unpaid for a period beginning two months after the date on which it is demanded, the person liable to pay the amount due shall pay to the local authority concerned simple interest, without deduction of income tax, on the amount, calculated at the rate of 1.25 per cent. for each month or part of a month of the period and such interest shall be due and payable two weeks after the date on which the local authority concerned by notice served on the person concerned, requires payment of the interest.

(9) Where the market value of any urban land is altered by a determination of the Tribunal or a decision of the High Court in relation to an appeal under section 22 , and where in consequence, having regard to subsection (9) of section 22 , the appropriate entry in the register is amended, the amount of the derelict sites levy in respect of that urban land shall be determined by reference to the market value as so altered; and in case another amount in respect of the derelict sites levy has already been paid, the local authority shall, if the market value is decreased, repay any amount paid in excess of the sum which would have been payable if the market value had originally stood as altered on appeal, and if the market value is increased, the local authority may demand the levy on the amount of the increase.

(10) A local authority may charge and levy the derelict sites levy in respect of urban land notwithstanding that an appeal to the Tribunal is pending in relation to the market value of that urban land.

24. —(1) Where a derelict sites levy for a local financial year, or any portion of it, is due and owing, the amount of the levy and the interest due and payable thereon shall, on the date on which it becomes so due and payable, become and shall remain until payment thereof, a charge on the relevant urban land.

(2) Subsection (1) shall not apply in any case where a vesting order is made in relation to a derelict site.

25. —(1) Where a local authority is satisfied that the owner of urban land requires the said land for the purpose of carrying out a scheme of development of property which includes the land, and for which permission under Part IV of the Local Government (Planning and Development) Act, 1963 has been granted or in relation to which an application for such permission or an appeal under Part IV of the said Act has been made and has not been refused, the owner may, with the consent of the local authority, enter into a bond in lieu of paying the derelict sites levy for a period of one or more but not exceeding five local financial years.

(2) In this section a “bond” means a guarantee secured with a bank or insurance company that, in the event that the scheme of development referred to in subsection (1), or a substantially similar scheme, is not carried out before the end of the period referred to in subsection (1), there shall be paid to the local authority the amount of all derelict sites levies due within that period.

26. —Where, in the opinion of a local authority, payment of the derelict sites levy or of interest payable under this Act at a particular time by a particular person would cause undue hardship to the person, the local authority may, by notice in writing sent by post or given to the person, suspend action or further action under this Part to secure payment of the whole or part of the amount of the levy due for such period as may be specified in the notice and where, in relation to any amount of derelict sites levy, there is a suspension under this section for any period—

(a) subsection (8) of section 23 shall not apply, in respect of that period, to that amount, and

(b) section 24 shall, notwithstanding the suspension, continue to apply in relation to that amount during that period.