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Rating of divided hereditaments.
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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:—
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(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,
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(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.
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(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:—
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(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,
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(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:—
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(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
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(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,
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(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
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(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.
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(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.
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(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.
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(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.
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(6) In this section the expression “revised valuation list” means a revised valuation list prepared by the Commissioner of Valuation under the Valuation Acts.
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