As you are now aware a new property tax commenced last year.
For 2010 and subsequent years the liability date is 31st March so if you owned a property other than your Principal Private Residence on that date you are liable for this tax.
You have 3 months from this date to pay the €200 tax liability to your local authority. The final date for payment is 30th June 2010.
A penalty of €20 per month or part of month commences on 1st July 2010.
This applies also to vacant properties. Tax is payable on each flat and bedsit in subdivided properties.