S.I. No. 265/1984 - Local Financial Year (Adaptation) Order, 1984.

S.I. No. 265 of 1984.

LOCAL FINANCIAL YEAR (ADAPTATION) ORDER, 1984.

I, ALAN M. DUKES, Minister for Finance, in exercise of the powers conferred on me by section 5 of the Exchequer and Local Financial Years Act, 1974 (No. 3 of 1974), hereby make the following Order:

1. (1) This Order may be cited as the Local Financial Year (Adaptation) Order, 1984.

(2) The Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Orders, 1974 to 1979, and this Order may be cited together as the Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Orders, 1974 to 1984.

2. In this Order—

"the Order of 1899" means the Local Government (Adaptation of Irish Enactments) Order, 1899;

"the Order of 1974" means the Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1974 ( S.I. No. 215 of 1974 ).

3. Paragraph (d) of Article 37 of the Order of 1899, as amended by Article 4 of the Order of 1974, is hereby amended by the substitution of the "first and fourteenth days of February" for "first and fourteenth days of December" and the said paragraph as so amended is set out in the following Table.

TABLE

( d ) The first and fourteenth days of February shall be the days by which the lists of tenements and hereditaments requiring revision are to be made out and transmitted to the Commissioner of Valuation; but if the secretary of the county council or the clerk or the urban district council, before the date at which the revision of the valuation of their county or district is begun, gives notice to the Commissioner of Valuation of any tenements or hereditaments the valuation of which requires revision the Commissioner of Valuation may proceed with the revision of the valuation of those tenements or hereditaments as if they were included in lists made out and transmitted by the above-mentioned dates.

4. Paragraphs (f) and (n) of Article 37 of the Order of 1899, as amended by Article 4 of the Order of 1974, Article 2 of the Local Financial Year (Adaptation) Order, 1978 ( S.I. No. 179 of 1978 ), and Article 2 of the Local Financial Year (Adaptation) Order, 1979 ( S.I. No. 241 of 1979 ), are each hereby amended by the substitution of "1st day of November" for "1st day of December" in each place where it occurs, and the said paragraphs (f) and (n) as so amended, are set out in the following Table.

TABLE

( f ) The 1st day of November shall be the day by which the revision of tenements and hereditaments requiring revision is to be completed, and a copy of the revised list transmitted to the secretary of the county council or the clerk of the urban district council, as the case may be, by the Commissioner of Valuation.

( n ) The county and urban district council shall make any rate made by them alter the 1st day of November in any year according to the revised list required as above-mentioned to be sent to them by the Commissioner of Valuation by the said 1st day of November, and may levy and recover any sum due on account of any rate so made, notwithstanding any pending appeal or any notice of appeal with respect to valuation; but where the valuation of any tenement or hereditament is altered on appeal, the Council shall, if the valuation is decreased, repay any sum paid in respect of the rate in excess of the sum which would have been payable if the valuation had originally stood as altered on appeal, and if the valuation is increased, may levy the rate on the amount of the increase.

GIVEN under my Official Seal, this 22nd day of October, 1984.

ALAN M. DUKES,

Minister for Finance.

EXPLANATORY NOTE.

This Order changes

— from 1 December to 1 November the annual date by which revised valuation lists shall be sent by the Commissioner of Valuation to rating authorities,

— from 1 December to 1 February the final date for submission of requests for revision of valuation,

— from 14 December to 14 February the annual date by which lists of requests for revision of valuation shall be transmitted by rating authorities to the Commissioner of Valuation.

These changes have effect in 1984.