Rates (Northern Ireland) Order 1977

General provisions as to valuation lists N.I.

40.— [F1 (1) The Commissioner shall maintain the following lists prepared, and from time to time altered, by him in accordance with this Part—

(a) a list of hereditaments required to be valued upon an estimate of their net annual value (in this Order referred to as a NAV list);

(b) a list of hereditaments required to be valued upon an estimate of their capital value (in this Order referred to as a capital value list).

(2) There shall be entered in a NAV list in respect of each hereditament which is required to be valued as mentioned in paragraph (1)(a)—

(a) its net annual value; and

(b) such other particulars as the Department may determine.

(2A) There shall be entered in a capital value list in respect of each hereditament which is required to be valued as mentioned in paragraph (1)(b)—

(a) its capital value; and

(b) such other particulars as the Department may determine.

(2B) Paragraphs (2) and (2A) are without prejudice to the provisions of this Part and subject to any other statutory provision.]

(3) A valuation list may be maintained by recording the particulars in question in such manner as the Department directs.

(4) Subject to any other statutory provision, where a hereditament is situated partly in one district and partly in another or others, the Commissioner may treat the hereditament in a valuation list as if it were wholly situated in either or any of those districts or may apportion the net annual value [F2 or the capital value] of the hereditament between the several districts.

(5) Subject to any alteration duly made under this Part, every [F3 NAV list or capital value list] shall remain in force until it is superseded by a new [F3 NAV list or capital value list] .

(6) No alteration shall be made in a valuation list except by the Commissioner in accordance with the provisions of this Order or to give effect to an order of a court of competent jurisdiction.

(7) Subject to paragraph (8), the valuation [F4 lists] in accordance with which, under Article 6(3)( b), [F5 (4) or (5),]any rate falls or fell to be made, shall be conclusive evidence for the purposes of the making and levying of that rate of the [F6 net annual values or capital values] of the several hereditaments included in the [F4 lists], and, where any such values are apportioned in the [F4 lists] between different parts or uses of the hereditament, of the respective apportioned values.

(8) Without prejudice to Article[F7 6(4)], as respects any period during which, under this Order, an alteration in the valuation [F8 lists] referred to in paragraph (7) has or is deemed to have had effect, the reference in paragraph (7) to [F9 those lists] shall be construed as a reference to [F9 those lists] as so altered.

F1 Art. 40(1) - (2B) substituted (1.4.2007) for art.40(1)(2) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 11(1); S.R. 2006/464, art. 2(4)

F2 Words in art. 40(4) inserted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 11(2)(a); S.R. 2006/464, art. 2(4)

F3 Words in art. 40(5) substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 11(2)(b); S.R. 2006/464, art. 2(4)

F4 Word in art. 40(7) substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 11(2)(c)(i); S.R. 2006/464, art. 2(2) Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F5 Words in art. 40(7) inserted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 11(2)(c)(ii); S.R. 2006/464, art. 2(2) Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F6 Words in art. 40(7) substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 11(2)(c)(iii); S.R. 2006/464, art. 2(2) Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F7 Words in art. 40(8) substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 11(2)(d)(i); S.R. 2006/464, art. 2(2) Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F8 Word in art. 40(8) substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 11(2)(d)(ii); S.R. 2006/464, art. 2(2) Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F9 Words in art. 40(8) substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 11(2)(d)(iii); S.R. 2006/464, art. 2(2) Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)