15/03/1926: The Rating Of New Buildings Order, 1926.


DEPARTMENT OF LOCAL GOVERNMENT AND PUBLIC HEALTH.

THE RATING OF NEW BUILDINGS ORDER, 1926.

No. 50172/1925.

WHEREAS by sub-section (2) of section 69 of the Local Government Act, 1925 (hereinafter referred to as " the Act "), it is provided that for the purposes of the assessment and levying of any rate raised by a local authority for the service of any exemption year (as in the said section defined) and subject to the provisions of sub-section (3) of the said section, the valuation of every new building (as in the said section defined) under the Valuation Acts shall be deemed to have been reduced by two-thirds :

AND WHEREAS by section 86 of the Act it is enacted amongst other things in effect that the Minister for Local Government and Public Health may by order make rules for carrying the Act into effect and make regulations regarding the procedure of local authorities in connection with the business imposed on them by or in pursuance of any enactment (including the Act) :

AND WHEREAS by the Rating of New Buildings Order, 1925, I, the Minister for Local Government and Public Health, did make certain rules and regulations for the carrying into effect of section 69 of the Act, and for regulating the procedure of local authorities in connection with the business imposed on them by or in pursuance of the said section :

AND WHEREAS it is necessary for the purpose of carrying the Act and in particular section 69 of the Act into effect and of regulating the procedure of local authorities in connection with the business imposed on them by the said section to make the additional rules and regulations hereinafter appearing :

NOW, THEREFORE, I, the Minister for Local Government and Public Health in exercise of the powers vested in me as aforesaid do by this my Order make the following rules and regulations that is to say :—

1. This Order may be cited as the Rating of New Buildings Order, 1926, and shall be read and construed as one with the Rating of New Buildings Order, 1925.

2. Where a rateable tenement or hereditament comprises a new building which is not separately valued under the Valuation Acts, the Commissioner of Valuation may on the application of the Minister or of a local authority determine what proportion of the annual rateable value of such tenement or hereditament under the Valuation Acts shall for the purposes of sub-section (2) of section 69 of the Act and for these purposes only be deemed to be the Valuation of such new building under the Valuation Acts and the proportion so determined by the Commissioner of Valuation shall be deemed to be the Valuation of the new building which shall in pursuance of and for the purposes of the said sub-section be deemed to have been reduced by two-thirds.

3. A determination made by the Commissioner of Valuation under this Order shall be final and conclusive.

GIVEN under my Seal of Office, this Fifteenth day of March in the Year of Our Lord One Thousand Nine Hundred and Twenty-six.

(Signed) SÉAMUS DE BÚRCA,

Minister for Local Government and Public Health.