Local Government (Financial Provisions) Act, 1978
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Applications and appeals. |
7.—(1) (a) Where in any local financial year— | |
(i) a rating authority do not make an allowance under this Act, the rated occupier of the hereditament concerned, | ||
or | ||
(ii) such an allowance is so made but the rated occupier of the hereditament concerned believes that in lieu thereof another allowance is allowable under this Act, such rated occupier, | ||
may, not later than the expiration of the period of two months beginning on the day on which the rate for such year is made, or in case a rate is amended pursuant to an enactment mentioned in paragraph (c) of this subsection, not later than the expiration of two months beginning on the day on which the rate is amended, request the authority in writing to make the allowance or another allowance, as may be appropriate, and in case the request is not complied with by the authority he may within the period of four months beginning on such day make an application to a Justice of the District Court and, subject to subsections (3), (4) and (5) of section 1 of this Act, if on hearing the application the Justice is satisfied that the allowance or another allowance should have been made he shall direct the authority accordingly and the authority shall comply with the direction. | ||
(b) Where a rating authority determine a request under this subsection, they shall as soon as may be notify in writing the applicant of their decision, and in case a request is made to a rating authority under this subsection and the authority do not so notify the applicant of their decision within the period of twenty-eight days beginning on the day on which the request is received by the authority, the request shall be regarded as not having been complied with by the authority. | ||
(c) The enactments referred to in paragraph (a) of this subsection are sections 73 and 94 of the Act of 1930, section 30 of the Act of 1934, section 29 of the Act of 1939, section 60 of the Local Government Act, 1941 , and section 21 of the Cork City Management (Amendment) Act, 1941 . | ||
(2) The rated occupier of a mixed hereditament may through the rating authority concerned, or that authority may apply to the Commissioner to have the valuation of the hereditament apportioned for the purposes of section 2 of this Act. | ||
(3) Where a hereditament other than a domestic hereditament is comprised of a secondary school, community hall or farm building, and other property and there is not fixed in respect of that secondary school, community hall or farm building a particular amount as part of a valuation, the person who is rated in respect of the hereditament may through the rating authority concerned, or that authority may, apply to the Commissioner under this subsection. | ||
(4) Any person who is aggrieved by a decision of a rating authority under section 5 (2) (a) of this Act may, not later than thirty days after the day on which the decision is made by notice given in writing appeal through the authority to the Commissioner against the decision. | ||
(5) Subject to the proviso to section 5 (2) (a) of this Act, in determining an appeal under this section the Commissioner may either confirm the apportionment made by the rating authority or for the purposes of section 5 of this Act substitute for that apportionment another apportionment. | ||
(6) (a) On receipt of an application under subsection (2) of this section the Commissioner may, if he thinks fit, apportion for the purposes of section 2 of this Act the valuation of the hereditament to which the application relates, and in case the Commissioner decides so to apportion such valuation he shall accordingly, when making his decision, specify the amount which for the purposes of this Act is to be the specified valuation of such hereditament. | ||
(b) On receipt of an application under subsection (3) of this section the Commissioner shall, if, but only if, he is satisfied that the hereditament to which the application relates is partly comprised of a secondary school, community hall or farm building, determine the part of the buildings valuation made in respect of such hereditament which is attributable to such secondary school, community hall or farm building, and in case the Commissioner makes such a determination, then subject to subsection (9) of this section an allowance under section 3 of this Act shall be made by the rating authority concerned in relation to the hereditament as if the hereditament were a hereditament to which that section applies and the valuation of the hereditament were an amount equal to the part so determined. | ||
(c) A determination or other decision under this subsection shall come into force— | ||
(i) in case no appeal is taken against the decision, on the expiration of the period during which such an appeal may be taken, or | ||
(ii) in case such an appeal is taken, on the day next following the day on which the decision is confirmed on appeal or the appeal is withdrawn. | ||
(7) An apportionment substituted by the Commissioner on an appeal under subsection (4) of this section shall come into force on the day immediately following the day on which the appeal is decided. | ||
(8) Any person who is aggrieved by a decision of the Commissioner on an application made under subsection (2) or (3) of this section may, not later than twenty-one days after the day on which the decision is made, appeal to the Circuit Court against the decision and in determining the appeal the Court may— | ||
(a) in case the Commissioner in dealing with the application made a decision described in subsection (6) (a) of this section or a determination under subsection (6) (b) of this section, confirm the decision or determination with or without modification or annul the decision or determination, | ||
(b) in case the Commissioner did not make such a decision or determination, make or refuse to make a decision so described or such a determination, | ||
and a decision or determination under this subsection shall be final and not appealable. | ||
(9) Subject to subsection (10) (b) of this section, in case an application under subsection (2) or (3) of this section is received by the Commissioner after the 31st day of August in any local financial year, there shall not be made by the rating authority concerned, by reason of a determination or other decision made as regards the application, an allowance under section 3 of this Act which relates to that local financial year. | ||
(10) (a) Notwithstanding the time limit contained in subsection (1) of this section in relation to the making of requests or applications under that subsection, any such request or application which relates either to the specified local financial year or to the local financial year ending on the 31st day of December, 1978, may be made during— | ||
(i) in the case of such a request, the period of two months beginning on the day on which this Act is passed. | ||
(ii) in the case of such an application, the period of four months beginning on such day. | ||
(b) Subsection (9) of this section shall not apply in relation to any application under this section which is received by the Commissioner during the period beginning on the passing of this Act and ending on the 30th day of June, 1979. | ||
(11) A determination or other decision under subsection (6) or (8) of this section shall continue in force until— | ||
(a) the valuation of the hereditament in relation to which the relevant application under this Act was made is altered, or | ||
(b) a further such determination or decision is made in relation to such hereditament, | ||
and where a further such determination or decision is made as regards a particular hereditament, the determination shall have effect only as regards a local financial year which is subsequent to that in which the determination or decision is made. |