(1) The Revenue Commissioners shall establish and maintain a register of vacant homes and associated chargeable persons in the State (referred to in this Part as the 'register').
(2) The Revenue Commissioners may enter in the register such particulars in relation to a vacant home and its associated chargeable persons as they consider appropriate.
(3) Where particulars that the Revenue Commissioners have entered in the register under subsection (2) are proved not to be true, the Revenue Commissioners shall amend those particulars, or delete them from the register, as the case may be, accordingly.