Section 72, The Local Government Act, 2004

(1) Valuation Lists or Rolls showing the assessed annualvalue of all buildings assessable under this Part shall be prepared by the valuers and approved by the local council on the recommendation of the Assessment Committee in accordance with Part I of the Fifth Schedule. (2) Any person owning or in occupation of or interested in any assessable building shall be entitled to inspect the Valuation Lists or Rolls and to take copies of or extracts from them on payment of a fee to be determined by the local council. Property rates. Use of assets. Assessment of buildings. Valuation Lists or Rolls. Appointment of valuers and Assessment