Local Government Act, 1927

Expenses of county councils.

6.—(1) A county council shall apportion every amount to be raised off any area which includes an urban district between the urban district and the remainder of such area in proportion to rateable value, and every amount so apportioned to an urban district and also the amount of any expenses incurred by the county council which by virtue of any enactment or any direction given under any enactment may be raised off the urban district shall be paid by the council of that district to the county council upon the prescribed demand.

(2) The county council shall raise the several amounts apportioned as aforesaid to any part of the county which is not an urban district by means of the poor rate.

(3) The council shall, either immediately prior to or at the beginning of each local financial year, make one poor rate for the whole local financial year and shall collect such poor rate in equal moities, one such moiety for each half year of such local financial year.

(4) The council shall make the poor rate for any local financial year in respect of every hereditament and tenement in the county without distinguishing between agricultural land and other hereditaments.

(5) The council shall divide the agricultural grant amongst all the agricultural lands in the county (exclusive of any urban district therein) in proportion to the rateable value of such agricultural lands assessable to the poor rate, and shall allow the amount assigned on such division to any agricultural land by way of abatement from the amount of the poor rate made in respect of such land or the hereditament or tenement of which such agricultural land forms part.

(6) This section shall apply with the necessary modifications to the making of a poor rate by the council of a county or other borough or an urban district.

(7) Save in the County and City of Dublin sub-sections (1) to (6) and sub-section (9) of section 51 of the Local Government (Ireland) Act, 1898 , shall cease to have effect.

(8) Save in the County and City of Dublin sub-section (1) of section 96 of the Local Government (Ireland) Act, 1898 , shall cease to have effect.

(9) This section shall not apply to the County or the City of Dublin.

(10) This section shall apply only to the raising of the expenses of the service of the local financial year commencing on the 1st day of April, 1927, or any subsequent local financial year.