Local Government (Dublin) (Amendment) Act, 1940

Abolition of urban district rates, etc.

10.—(1) Subject to the provisions of the next following sub-section of this section, all rates which immediately before the appointed day are leviable in the urban district shall on the appointed day cease to be leviable, but such cesser shall not prevent, prejudice, or affect the collection or recovery after the appointed day of any portion of any such rate which immediately before the appointed day remains due and unpaid.

(2) The provisions of this section shall not extend or apply to charges (commonly called contract water rates) made for the supply of water to particular hereditaments or tenements for purposes other than domestic purposes or to the supply of water under special contract to any person not entitled to such supply, but such charges shall be collected and recovered as part of the municipal rate.

(3) Every fund which immediately before the appointed day is maintained out of the produce of any of the rates abolished by this section shall on the appointed day cease to be so maintained and on that day the moneys (if any) standing to the credit of any such fund shall be paid into the municipal fund, and every liability due by any such fund shall be defrayed out of the municipal fund.

(4) Section 64 of the Principal Act shall apply and have effect in the area added to the city by this Act as if that section were here re-enacted in respect of that area only with the substitution in lieu of the dates the 1st day of April, 1931, and the 1st day of April, 1930, where those dates occur in the said section of the dates the 1st day of April, 1941, and the 1st day of April, 1940, respectively.