A number of landowners in Waterford City and County who were placed on the vacant sites register have appealed the decision to An Bord Pleanala.
Waterford Council has placed twenty nine properties on the register.
By next June all local authorities must compile a register of sites which must be vacant or idle for more than 12 months and zoned for residential or regeneration purposes.
Executive Planner at Waterford City and County Council Hugh O’Brien says the list originally contained 64 sites.
He says there is a number of avenues open to those on the list to appeal the decision.
The vacant sites register allows local authorities to impose a three percent levy on property owners who fail to develop housing land.