Household Tax: The Devil is in the detail!

Hey!  I just found out that if you live in a tree house or a house on stilts you are not libel for the Irish Property Tax. I am not joking it says so in the Act.

... a structure or erection of any kind and of any materials, or any part of that structure or erection, but excludes a structure that is not permanently attached to the ground, a vessel and a vehicle (whether mobile or not);

Does this mean you can live in your car in the garden, or in a mobile home and be exempt?

And I also heard a load of untruths from Government spokespersons about the Revenue Commissioners setting the valuation for your house: but the act says:-

“chargeable value”, in relation to a relevant residential property, means the price which the unencumbered fee simple of the property might reasonably be expected to fetch on a sale in the open market were that property to be sold on the valuation date

And the Act goes on to suggest:- ( is the Act saying you should unlawfully inflate the price if you were selling the house)  and subject to such conditions as might reasonably be calculated to obtain for the vendor the best price for the property

And then when you present the house value you think is reasonable to the Revenue Commissioners: what happens? Nothing they accept your valuation. They do! It says so in the Act.

where a liable person— makes a self-assessment ... and pays the amount of the self-assessment, the Revenue Commissioners shall not seek to displace the self-assessment by the making of a Revenue assessment.