(1) An assessment made by a Revenue officer under this Part (in this Act referred to as a "Revenue assessment") -
(a) on a liable person, or
(b) on a person who the Revenue officer has reason to believe is a liable person,
is an assessment to local property tax in relation to the person referred to in paragraph (a) or (b) and a liability date of an amount as, according to the officer's best judgment, ought to be made, which assessment -
(i) shall take account of any local property tax that has been paid to the Revenue Commissioners in respect of local property tax payable in respect of the liability date before the assessment is made, and
(ii) may relate to local property tax chargeable in respect of more than one relevant residential property in relation to which a person is a liable person.
(2) Where a Revenue assessment relates to local property tax chargeable in respect of more than one relevant residential property, the assessment shall set out the local property tax chargeable in
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