Local Government (Collection of Rates) Act, 1924

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Issue to under-sheriff of warrant to levy arrears of rates.

1.—(1) Where any person (in this Act called the ‘defaulter’) has not paid a rate or part of a rate to which this section applies and which is due and payable by him, it shall be the duty of the secretary or clerk of the local authority by which such rate was made, if and when instructed so to do by an inspector of the Minister, to communicate to the Minister in the prescribed form and manner the name, residence, and place of business (if any) of the defaulter, the amount due by him in respect of the rate aforesaid, and the situation and description of the property in respect of which the said rate is payable (in this Act referred to as the rateable property), and thereupon it shall be lawful for the Minister, if and when he shall think proper, to issue to the under-sheriff of the county in which the rateable property is situate or to the under-sheriff of any county in which the defaulter resides or has a place of business, a warrant in the prescribed form certifying the name of the defaulter, the amount due by him as aforesaid, and, as the case may require, the residence or place of business of the defaulter or the situation and description of the rateable property, and authorizing such under-sheriff to levy in accordance with the provisions of this Act the amount aforesaid.

(2) After a warrant has been issued under this section and until the under-sheriff has made a return to such warrant, the amount thereby certified to be due shall only be payable to and receivable by the under-sheriff to whom the warrant shall have been issued, and shall not be payable to or receivable by a rate collector or any other officer of the local authority.

(3) This section applies to any poor-rate or other rate made by a local authority to which this section has been applied for the service of the local financial year ended on the 31st day of March, 1924, or any previous local financial year.

(4) The Minister may by order made at any time within twelve months after the passing of this Act, apply this section to any local authority, and any such order may prescribe such rules as the Minister shall think proper for regulating the respective duties of the secretary or clerk and the rate collectors of the local authority in or about the execution of this section.

(5) Public notice of the making of an order applying this section to a local authority shall be given in the prescribed manner in the area of jurisdiction of the local authority by the secretary or clerk of the local authority and at the expense of the local authority.