Land Act, 1931

Apportionment of rates on untenanted land.

41.—(1) Where untenanted land has or shall hereafter become vested in the Land Commission on the appointed day under the Land Act, 1923 , and such untenanted land was or is then rated in conjunction with other land to poor rate or any other rate, all poor rate and other rate made or assessed in respect of all such land for the local financial year current on the appointed day shall be apportioned between such untenanted land and such other land.

(2) Where rates are apportioned under this section between untenanted land vested in the Land Commission and other land, the proportion of such rates so apportioned to such untenanted land shall alone be deemed to have been made or assessed in respect of such untenanted land within the meaning of sub-section (1) of section 18 of the Land Act, 1927 , and that section shall be construed and have effect accordingly.