s. 13L (1) In every valuation for the purposes of the Fire Services Property Levy Act 2012, each separate occupancy on non-rateable leviable land must— (a) be computed at its net annual value, its capital improved value and, if required, its site value; and (b) be allocated an AVPCC based on the Valuation Best Practice Specifications Guidelines. (2) In a general valuation, regard must be had to every circumstance affecting the land at the date the valuation is returned that, were it to occur or come into existence subsequently, would be a circumstance in which, under section 13L(2), a supplementary valuation could be made. 13L Supplementary valuation S. 13L inserted by No. 58/2012 (1) Despite anything in this or any other Act, a person s. 126. referred to in section 13J may carry out a supplementary valuation for the purposes of the Fire Services Property Levy Act 2012. (2) A supplementary valuation may be made in any of the following circumstances— (a) if any land which should be included in the valuation then in force is not included; (b) if the value of the land is materially altered by the approval of a planning scheme under the Planning and Environment Act 1987 or an amendment to a planning scheme under that Act, or by the granting, refusal or cancellation of a permit under such a scheme; (c) if by reason of the sale of lots, any land in respect of which two or more persons are liable to pay the fire services property levy
(1) In every valuation for the purposes of the Fire Services Property Levy Act 2012, each separate occupancy on non-rateable leviable land must— (a) be computed at its net annual value, its capital improved value and, if required, its site value; and (b) be allocated an AVPCC based on the Valuation Best Practice Specifications Guidelines. (2) In a general valuation, regard must be had to every circumstance affecting the land at the date the valuation is returned that, were it to occur or come into existence subsequently, would be a circumstance in which, under section 13L(2), a supplementary valuation could be made. S. 13L inserted by No. 58/2012 s. 126. 13L Supplementary valuation (1) Despite anything in this or any other Act, a person referred to in section 13J may carry out a supplementary valuation for the purposes of the Fire Services Property Levy Act 2012. (2) A supplementary valuation may be made in any of the following circumstances— (a) if any land which should be included in the valuation then in force is not included; (b) if the value of the land is materially altered by the approval of a planning scheme under the Planning and Environment Act 1987 or an amendment to a planning scheme under that Act, or by the granting, refusal or cancellation of a permit under such a scheme; s. 13L (c) if by reason of the sale of lots, any land in respect of which two or more persons are liable to pay the fire services property levy
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