Local Government (Ireland) Act, 1898

Amendment of 15 & 16 Vict. c. 63, and 17 & 18 Vict. c. 8, as to general revaluation.

39 & 40 Vict. c. lxxxv.

15 & 16 Vict. c. 63.

65.[1] (1) A general revaluation of rateable hereditaments under the Valuation Acts may be made, as respects a county borough, on the application of the council, and the council so applying shall pay such portion, not exceeding one-half, of the costs of the revaluation as the Treasury direct, and upon any such general revaluation the land in the borough shall be valued in the manner directed by section eleven of the Valuation (Ireland) Act, 1852, with respect to houses and buildings.

(2) Where part of a union is within and part without any county borough in respect of which a revaluation is made under this section, the total amount to be raised for union charges in that union shall be apportioned between each such part of the union in proportion to the rateable value of each part at the date when the revaluation under this section came into force: Provided that after the expiration of five years from that date, if no general revision has meantime been made, the Commissioner of Valuation, if satisfied by the council of the borough or the guardians representing the electoral divisions of the union situated outside the borough, or a majority of them, that the apportionment has become inequitable by reason of subsequent changes in the value of any hereditaments in the union, may revise the proportion in which the union charges are to be apportioned. This enactment shall apply to the police district of Dublin metropolis and to the Dublin bridge area within the meaning of the Dublin Port and Docks Board and Bridges Act, 1876, as if it were a union, but with the substitution of the county council of the county of Dublin, with respect to the revision of the apportionment, for the said guardians.

(3) In this section the expression “general revaluation” means a general revision under section thirty-four of the Valuation (Ireland) Act, 1852.

Collection of Rates and Duties in Dublin.

[1 See now 1 Edw. 7. c. 37, as to power to make new rates.]