Number 36 of 1953.
RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1953.
ARRANGEMENT OF SECTIONS
Section | |
Application of Rates on Agricultural Land (Relief) Act, 1946. | |
Acts Referred to | |
No. 36 of 1946 | |
Number 36 of 1953.
RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1953.
Application of Rates on Agricultural Land (Relief) Act, 1946.
1.—The Rates on Agricultural Land (Relief) Act, 1946 (No. 36 of 1946), shall apply to the local financial year ending on the 31st day of March, 1954, and the two following local financial years and shall so apply subject to the following modifications:—
(i) supplementary allowances under section 6 shall not be made,
(ii) section 7 shall have effect with the deletion of subsections (1) and (4) and the insertion of the following subsection:—
“(1) (a) The council of a county shall make to the person rated in respect of a tenement of agricultural land an allowance (to be called ‘employment allowance’) in respect of each adult workman who was, during the whole of the qualifying period for a financial year to which this Act applies, at work on the tenement.
(b) The amount of the allowance shall be calculated at the rate of seventeen pounds in respect of each workman but the total of the allowances shall not exceed an amount equal to the produce of the general rate in the pound on each part of the remaining valuation of the tenement”.
Amendment of rates.
2.—(1) The council of a county by whom a rate has been made for the service of the local financial year may from time to time amend any rate or assessment made by them in respect of a tenement of agricultural land so as to make it conform with the provisions of the Rates on Agricultural Land (Relief) Act, 1946, as applied by this Act.
(2) An amendment made by the council of a county before the passing of this Act which, if made after such passing, would have been authorised by subsection (1) of this section shall be deemed to have been made under the authority of that subsection.
(3) A person aggrieved by an amendment made or deemed to have been made under this section shall have the same right of appeal from such amendment as in the case of an original rate or assessment, and as regards such person the rate shall be deemed to have been made at the time at which he received notice of the amendment.
(4) The powers and functions conferred on the council of a county by this section shall be deemed for the purposes of the County Management Acts, 1940 and 1942, not to be powers and functions in relation to the making of a rate.
(5) The council shall make such refunds as may become necessary in consequence of an amendment or appeal under this section.
Short title and collective citation.
3.—(1) This Act may be cited as the Rates on Agricultural Land (Relief) Act, 1953.
(2) The Rates on Agricultural Land (Relief) Acts, 1939 to 1952, and this Act may be cited together as the Rates on Agricultural Land (Relief) Acts, 1939 to 1953.