Local Government (Rates on Small Dwellings) Act, 1928

Rating of owner of small dwelling.

4.—(1) Every rate to which this Act applies made in respect of a small dwelling shall be made on the owner of such dwelling and, save where the owner is also the occupier, no such rate shall be made on the occupier of such dwelling.

(2) Whenever a rate is made by virtue of this section on the owner of a small dwelling and the name of such owner is not fully known or is not known at all to the rating authority by whom such rate is made, such owner may be described in such rate by the words “the owner” without any name or addition.

(3) A rate made by virtue of this section on the owner of a small dwelling shall not be invalidated by any error or defect in the statement of the name of such owner or by the use of the description “the owner” without any name or addition, and every such rate shall be recoverable from such owner notwithstanding such error or defect or the use of such description.

(4) Whenever a rate is made by virtue of this section on the owner of one or more small dwellings, the rating authority by whom such rate is made shall furnish to such owner (as the case may require) particulars of such rate in respect of such small dwelling or separate particulars of such rate in respect of each such small dwelling, and such particulars shall be deemed to have been duly so furnished if the same are transmitted by post to or left at the address appearing in the rate book of such owner or, where such address is uncertain or the address of such owner does not appear in the rate book, are transmitted by post to or left at the small dwelling to which they relate.

(5) Notwithstanding anything to the contrary contained in any other Act, every rate made by virtue of this section on the owner of a small dwelling shall be payable by such owner and on his default by any subsequent owner of such small dwelling from whom such rate is demanded and by no other person.

(6) Save as is otherwise provided by this Act every rate made by virtue of this section on the owner of a small dwelling may be recovered from such owner or a subsequent owner liable to pay the same by all or any of the remedies (except distraint on the goods of a person other than such owner or subsequent owner) by which such rate could be recovered from the occupier or a subsequent occupier respectively of such dwelling if such rate had been made on such occupier and this Act had not been passed and, in the case of a rate which when made on an occupier is not recoverable from a subsequent occupier, may be recovered from a subsequent owner liable to pay the same by all or any of the remedies (except as before excepted) by which poor-rate made on an occupier is recoverable from a subsequent occupier.

(7) It shall not be lawful for a rating authority to commence any proceedings for the recovery from a subsequent owner of a rate made by virtue of this section on the owner of a small dwelling after the expiration of two years from the making of such rate.