Uimhir 36 de 1953.

AN tACHT UM RÁTAÍ AR THALAMH THALMHAÍOCHTA (FAOISEAMH), 1953.

[An tiontó oifigiúil.]

Feidhm an Achta um Rátaí ar Thalamh Thalmhaíochta (Faoiseamh), 1946.

1.—Beidh feidhm ag an Acht um Rátaí ar Thalamh Thalmhaíochta (Faoiseamh), 1946 (Uimh. 36 de 1946), maidir leis an mbliain airgeadais áitiúil dár críoch an 31ú lá de Mhárta, 1954, agus leis an dá bhliain airgeadais áitiúla ina dhiaidh sin agus beidh feidhm aige amhlaidh faoi réir na modhnuithe seo a leanas:—

(i) ní bhéarfar lamháltais fhorlíontacha faoi alt 6,

(ii) beidh éifeacht ag alt 7 fo-ailt (1) agus (4) a scrios agus an fo-alt seo a leanas a chur isteach ann:—

“ (1) (a) Bhéarfaidh comhairle chontae don duine atá rátaithe i leith tionóntáin de thalamh thalmhaíochta lamháltas (dá ngairmfear ` lamháltas fostaíochta ') in aghaidh gach oibrí fásta a bhí, ar feadh iomláine na tréimhse cáilithí do bhliain airgeadais lena mbaineann an tAcht seo, ag obair ar an tionóntán.

(b) Ríomhfar méid an lamháltais do réir seacht bpunt déag in aghaidh gach oibrí ach ní raghaidh iomlán na lámháltas thar méid is ionann agus toradh an ráta ghinearálta sa phunt ar gach cuid faoi leith de luacháil iarmhair an tionóntáin.”

Rátaí a leasú.

2.—(1) Féadfaidh comhairle chontae a ghearr ráta chun seirbhíse na bliana airgeadais áitiúla leasú a dhéanamh ó am go ham ar aon ráta nó measúnú a ghearradar i leith tionóntáin de thalamh thalmhaíochta chun go mbeidh sé do réir forál an Achta um Rátaí ar Thalamh Thalmhaíochta (Faoiseamh), 1946, mar bheirtear feidhm dó leis an Acht seo.

(2) Measfar gur faoi údarás fo-ailt (1) den alt seo a rinneadh leasú a rinne comhairle chontae roimh an Acht seo a rith más rud é, dá mba tar éis an tAcht seo a rith a déanfaí é, go mbeadh sé údaraithe leis an bhfo-alt sin.

(3) Beidh ag duine ar cúis mhíshásaimh leis leasú a rinneadh nó a measfar a rinneadh faoin alt seo an ceart céanna achomhairc i gcoinne an leasuithe sin a bheadh aige i leith ráta nó measúnuithe bhunaidh agus, i gcás an duine sin, measfar an ráta a ghearradh an tráth a fuair sé fógra i dtaobh an leasuithe.

(4) Measfar, chun críocha na nAcht um Bainistí Chontae, 1940 agus 1942, nach cumhachta agus feidhmeanna maidir le gearradh ráta na cumhachta agus na feidhmeanna a bheirtear do chomhairle chontae leis an alt seo.

(5) Déanfaidh an chomhairle pé aisíoca is gá de thoradh leasuithe nó achomhairc faoin alt seo.

Gearrtheideal agus comhlua.

3.—(1) Féadfar an tAcht um Rátaí ar Thalamh Thalmhaíochta (Faoiseamh), 1953, a ghairm den Acht seo.

(2) Féadfar na hAchta um Rátaí ar Thalamh Thalmhaíochta (Faoiseamh), 1939 go 1953, a ghairm de na hAchta um Rátaí ar Thalamh Thalmhaíochta (Faoiseamh), 1939 go 1952, agus den Acht seo le chéile.

Number 36 of 1953.

RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1953.

ARRANGEMENT OF SECTIONS

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.