Local Government Act, 1946
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The municipal rate of urban authority. |
18.—(1) An urban authority shall from time to time make, assess and levy equally over their urban area, in accordance with this Part of this Act, such rate (to be known as the municipal rate) as may be necessary for the purpose of supplying any deficiency (whether actual or prospective) in the municipal fund. | |
(2) Subject to the provisions of this Part of this Act, the law for the time being in force in relation to the making, assessment, levying, collection and recovery of the poor rate shall apply respectively in relation to the making, assessment, levying, collection and recovery of the municipal rate by an urban authority. | ||
(3) Notwithstanding anything contained in section 3 of the Enforcement of Court Orders Act, 1926 (No. 18 of 1926), execution orders within the meaning of that Act in proceedings in the District Court for the recovery of moneys due in respect of the municipal rate of an urban authority shall, if the Court on the application, of the person by whom the proceedings are brought so directs, be executed by that person. | ||
(4) Subsection (7) of section 51 of the Local Government (Ireland) Act, 1898 , shall not apply or have effect in relation to any debt, claim or demand which is directly or indirectly payable by an urban authority out of the municipal rate. | ||
(5) Every demand note for the municipal rate of an urban authority shall show separately on the front or the back thereof the portion of the rate in the pound of the said rate which is raised for any purpose in respect of which the Minister or the urban authority directs that it shall be so shown separately. | ||
(6) Where, by virtue of section 3 of the Finance Act, 1944 (No. 18 of 1944), the expression “the municipal rate” occurs in any enactment specified in the Schedule to that Act, that expression shall be construed as including the rate leviable under this section. |