asked the Minister for Finance whether he can state (a) in what year the last general Poor Law Valuation of agricultural land took place; whether he is aware that many holdings on such land are at present unfairly rated owing to circumstances which did not exist at the time this valuation was made; and whether it is intended to have a general re-valuation of such land in the near future; (b) what steps must be taken at the present time to have a re-assessment made on such land; by whom, and under what Statute.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - RATING OF AGRICULTURAL LAND.
The tenement valuation of Ireland, which was commenced in 1852 and completed in 1865, was the last occasion on which a general valuation of agricultural land took place. I am aware that a case could be made for the revision of the valuation of many holdings, some of which have decreased in value owing to the decline in tillage and the unsuitability of the land for grazing purposes and some of which, on the other hand, have been enhanced in value owing to reclamation, drainage and other improvements. I could not, at the present time, undertake to initiate legislative proposals for a general valuation, which would be a very costly operation, but consideration will be given to the matter as soon as circumstances permit. In regard to the second part of the Deputy's question, there is no power under existing legislation to re-open the valuation of a holding of agricultural land. Section 34 of the Valuation (Ireland) Act, 1852, purported to provide for a general revaluation of a country at stated periods on the application of the Grand Jury, but in the absence of any provision for meeting the cost of any such general revaluation and for the necessary amendment of the basis of valuation of land, which at the primary valuation was the agricultural prices laid down in Section 11 of the same Act, Section 34 was held to be inoperative, and no applications for a general revaluation were ever made except in respect of county boroughs. Section 65 of the Local Government Act, 1898, made provision for a general revaluation of a county borough, but did not extend beyond these areas. Two county boroughs have already been revalued under this section—viz., Dublin and Waterford—the necessary application having been made by the county borough council in each case.