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23 1941

LOCAL GOVERNMENT ACT, 1941

PART V.

Provisions in Relation to Rates.

Restriction on application of Local Government (Rates on Small Dwellings) Act, 1928 .

56. —A hereditament which but for this section would, as regards any local financial year, be a small dwelling within the meaning of the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928), shall not, as regards that local financial year, be a small dwelling within the meaning of the said Act if on the 1st day of April in that local financial year such hereditament is vested in the Irish Sailors and Soldiers Land Trust.

Disqualification for non-payment of rates.

57. —Where, at the expiration of any local financial year, any rate made by a local authority in respect of that year is unpaid, to the extent of an amount either equal to the whole or a part of such rate or would be unpaid to that extent but for the fact that such amount has been advanced and paid to such local authority by a rate collector, the following provisions shall apply and have effect, that is to say:—

(a) if the person liable to pay such amount to such local authority or such rate collector (as the case may be) is a member of any local authority at the expiration of such financial year, he shall be disqualified from continuing to be such member,

(b) such person shall be disqualified from being elected or chosen to be a member of any local authority until he has paid the whole of such amount.

Discharge of rates by setting off.

58. —Where a sum is due to any person by a local authority and, at the same time, a sum is due to such local authority by such person in respect of rates or would be so due but for the fact that such sum has been advanced and paid to such local authority by a rate collector, the former sum may be set off against the latter either, as may be appropriate, in whole or in part.

Distress in respect of rates.

59. —(1) In this section—

the word “rates” does not include rates due to a local authority, not being the commissioners of a town, in respect of a hereditament which is a small dwelling within the meaning of the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928), and which is occupied by a person who is not the owner thereof within the meaning of the said Act;

the expression “sum for rates” means a sum due to a local authority in respect of rates or which would be so due but for having been discharged by a rate collector;

the expression “the costs” means all costs and charges, without any limit save that they be reasonable, which at any particular time have been incurred in or incidental to the taking, keeping, transporting or selling the distress in relation to which such expression is used.

(2) Where the person liable to pay a sum for rates for which demand has been duly made does not pay such sum within six days after the making of such demand, the rate collector concerned may give to such person notice that he intends, if such person does not pay such sum within fourteen days from the giving of such notice, to levy such sum by distress under this section.

(3) Where a person to whom a notice has been given under the immediately preceding sub-section of this section does not pay the sum for rates to which such notice relates within fourteen days from the giving of such notice the rate collector concerned may, without any further or other authority than the warrant authorising him to collect such sum, levy such sum, together with the costs either by distress and sale of any goods, animals, or other chattels (whether of such person or of another person) found upon the hereditament in respect of which such sum is due or by distress and sale of any goods, animals, or other chattels of such person wheresoever found.

(4) For the purposes of a levy by distress under this section, a rate collector may break open in the daytime any house or premises to which he has been refused admission or to which he is unable to gain admission by any other lawful means,

(5) A rate collector may require a member of the Gárda Síochána to assist him in the exercise of his powers under this section and such member shall comply with such requirement.

(6) A distress taken under this section in respect of a sum for rates shall be kept for five days at any place whatsoever which the rate collector concerned thinks proper, whether such place is or is not a pound maintained under the Pounds (Provision and Maintenance) Act, 1935 (No. 17 of 1935), but, if during such five days such sum together with the costs is discharged, the distress shall be handed over to the person who was liable to pay such sum.

(7) If the sum for rates in respect of which a distress is taken under this section together with the costs is not discharged during the five days mentioned in the immediately preceding sub-section of this section, the following provisions shall apply and have effect, that is to say:—

(a) such distress shall be sold by public auction in any place whatsoever which the rate collector concerned thinks proper, and may be removed to such place for the purposes of such sale,

(b) pending such sale such distress may be kept at any place whatsoever which such rate collector thinks proper, whether such place is or is not a pound maintained under the Pounds (Provision and Maintenance) Act, 1935 (No. 17 of 1935),

(c) the proceeds of such sale shall be applied towards discharging, firstly, the costs and, secondly, such sum for rates, and

(d) the balance (if any) of the proceeds of such sale shall be paid over to the person who was liable to pay such sum.

(8) Where a distress taken and sold under this section consists of or includes goods, animals, or other chattels not belonging to the person who is liable to pay the sum for rates in respect of which such distress was taken, the owner thereof shall be entitled to recover from the said person by action the value of such goods, animals, or other chattels together with such damages as such owner shall have suffered by reason of having been deprived of such goods, animals, or other chattels.

(9) Nothing done under and in accordance with this section shall be questioned on the ground that it is not done under or in accordance with any other enactment.

Amendment of rates.

60. —(1) A local authority by whom rates have been made for the service of a local financial year may from time to time, but not later than the expiration of the next local financial year, amend such rates so as to make them conform with the enactments relating thereto and in exercise of that power may, in particular, make any amendments rendered necessary by—

(a) misdescriptions, inclusions of the names of persons who ought not to have been rated, and clerical, arithmetical, and other errors,

(b) omissions (including complete omissions of hereditaments and omissions of the names of persons who ought to have been rated),

(c) the occupation of previously unoccupied hereditaments,

(d) changes in occupation.

(2) Whenever a local authority propose to make an amendment under this section—

(a) such local authority shall give notice of the proposed amendment to every person who, in their opinion, is concerned,

(b) every such notice shall contain an intimation that written objections to the proposed amendment may be sent to such local authority within seven days after the giving of such notice, and

(c) before making such amendment, such local authority shall consider the objections (if any) received as a result of any such notice.

(3) A local authority shall give notice to the Commissioner of Valuation of every amendment made by them under this section which involves any departure from the particulars stated in the relevant valuation list prepared by the said Commissioner under the Valuation Acts.

(4) Every person aggrieved by any amendment under this section shall have the same right (if any) of appeal therefrom as he would have had upon the making of the relevant rates if those rates had comprised such amendment and, as regards such person, the rate in respect of which he is aggrieved shall be considered to have been made at the time when notice of such amendment was given to him.

(5) A local authority shall make such refunds or give such credits (as the case may require) in respect of rates and shall be entitled to make such recoveries of rates as from time to time become appropriate in consequence of any amendments or appeals under this section.

(6) The powers, functions and duties conferred and imposed on the council of a county by this section shall be deemed for the purposes of the County Management Act, 1940 (No. 12 of 1940), not to be powers, functions, and duties in relation to the making of a rate.

Rating of divided hereditaments.

61. —(1) Where a hereditament (in this sub-section referred to as the divided hereditament) included in a revised valuation list received by a local authority becomes, before being rated for the service of the local financial year next after the receipt of such list, by reason of division proper to be rated in parts as two or more separate hereditaments, such local authority shall not be precluded from rating such separate hereditaments separately for the service of such local financial year by reason only of their not being separately included in such list, and where such local authority propose to rate as aforesaid such separate hereditaments, the following provisions shall apply and have effect, that is to say:—

(a) such local authority shall apportion, in such manner as they consider reasonable having regard to all the circumstances of the case, the valuation under the Valuation Acts for the time being existing in respect of the divided hereditament as between such separate hereditaments and shall rate each of such separate hereditaments according to the part (in this sub-section referred to as the apportioned valuation) of such valuation assigned to it on such apportionment,

(b) where in the next relevant revised valuation list received by such local authority there appears in respect of any of such separate hereditaments a valuation which is less or greater than the apportioned valuation, such local authority shall amend the rate made in respect thereof accordingly.

(2) Where a hereditament (in this sub-section referred to as the divided hereditament) in respect of which a person (in this sub-section referred to as the former occupier) is rated by a local authority for the service of a local financial year becomes before the expiration of such year, by reason of division proper to be rated in parts as two or more separate hereditaments, the following provisions shall have effect, that is to say:—

(a) the former occupier shall be liable for the whole of the rate for the service of such local financial year in respect of each (if any) of such separate hereditaments which he continues to occupy after such division,

(b) the rate for the service of such local financial year in respect of each (if any) of such separate hereditaments which the former occupier does not continue to occupy after such division shall be treated as being made up of two parts, that is to say:—

(i) a part which the former occupier shall be liable to pay and which shall consist of so much of the rate for the service of such local financial year in respect of such separate hereditament as bears to the whole of that rate the same proportion as the former occupier's period of occupation of such separate hereditament during such local financial year bears to the whole of that year, and

(ii) a part which the person occupying such separate hereditament after such division shall be liable to pay and which shall consist of the remainder of the said rate,

(c) for the purpose of calculating the rate in respect of any such separate hereditament, such local authority shall, if necessary, determine the valuation thereof by apportioning, in such manner as they consider reasonable having regard to all the circumstances of the case, the valuation of the divided hereditament between such separate hereditament and the remainder of the divided hereditament, and

(d) such local authority shall amend the rate made by them in respect of the divided hereditament for the service of such local financial year so as to give effect to the foregoing provisions and, in addition, where the valuation of the divided hereditament is apportioned as aforesaid, such local authority shall, on receipt of the next relevant revised valuation list, make such further amendments as may be necessary for rendering the amendments previously made under this paragraph conformable with the valuations appearing in such revised valuation list.

(3) Where a hereditament in respect of which sub-section (1) or (2) of this section is applicable includes agricultural land, the power of apportionment under the said sub-section shall include a power to apportion the valuation of such agricultural land, and the said sub-section shall have effect accordingly.

(4) A local authority shall make such refunds or give such credits (as the case may require) in respect of rates and shall be entitled to make such recoveries of rates as from time to time become appropriate in consequence of amendments made under this section.

(5) Whenever a local authority apportion a valuation under this section, they shall give notice of the apportionment to the Commissioner of Valuation and to every person who, in their opinion, is concerned.

(6) In this section the expression “revised valuation list” means a revised valuation list prepared by the Commissioner of Valuation under the Valuation Acts.

Giving of notices under this Part of this Act.

62. —(1) Where the name of any person to whom a notice is required to be given under this Part of this Act cannot be ascertained by reasonable inquiry, such notice may, in lieu of being addressed to such person by name, be addressed to such person by the use of the expression “the owner” or the expression “the occupier” (as may be appropriate) or by the use of any other general words indicating who such person is.

(2) The following provisions shall apply and have effect in relation to the giving of any notice required to be given under this Part of this Act, that is to say:—

(a) where such notice is addressed to a person by his name, it may be given either—

(i) by delivering it to such person, or

(ii) by sending it in a prepaid registered letter addressed to such person at the address at which he ordinarily resides,

(b) where such notice is addressed to a person by his name but such person is absent or abroad or his address is unknown and cannot be ascertained by reasonable inquiry, it may be given either—

(i) by delivering it to an agent of such person, or

(ii) by sending it in a prepaid registered letter addressed to an agent of such person at the address where such agent ordinarily resides, and

(c) where such notice is not addressed to such person by his name or where, such person being absent or abroad or his address being unknown and not being ascertainable by reasonable inquiry, no agent of such person is known, such notice may be given by delivering it at the hereditament to which it relates to some person over the age of sixteen years resident or employed in such hereditament or by posting it on or near such hereditament.

(3) For the purposes of this section, a company registered under the Companies Acts, 1908 to 1924, shall be deemed to be ordinarily resident at its registered office, and every other body corporate and every unincorporated body shall be deemed to be ordinarily resident at its principal office or place of business.