Restrictions on Lodging Appeals
You may only appeal in certain circumstances. If you have acquired the property within the last six months, or the valuation has been changed by the Assessor within that period, you will have the right to appeal. If something has happened to the property which you consider affects the value (what the law describes as a 'material change of circumstances') you may have the right to appeal.
Apart from these circumstances, you may appeal only at the time of a general revaluation of property. The most recent revaluation came into force on 1st April 2010. The Assessor cannot accept an appeal outwith the circumstances stated in the Lands Valuation Acts.