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Credit notes for urban rates.
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16.—(1) Where—
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(a) a person is rated for the service of a particular financial year in respect of a tenement of agricultural land situate in the rating area of the council of a county, and
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(b) such tenement and a tenement of agricultural land situate in the rating area of the council of an urban district are deemed to form a single tenement for the purposes of this Act, and
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(c) the aggregate amount of the allowances required by this Act to be made to such person by the council of such county exceeds the amount of the rates payable by such person to such council for the service of the said financial year,
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the council of such county shall make so much of such allowances as is equal to the said excess of such allowances over the said rates by means of the issue to such person of a credit note declaring him to be entitled to credit for the amount of such excess as against the rates payable by him to the council of the said urban district for the service of the said financial year, and the council of such county shall pay to the council of such urban district the amount of every such credit note which is duly delivered to the council of such urban district by the person to whom it was issued by the council of such county.
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(2) Every person to whom a credit note is issued under this section shall, when he has paid all the rates as against which such credit note declares him to be entitled to credit, together with any arrears of rates due by him to the council to whom such rates were payable, be entitled, on delivering such credit note to such council, to be repaid by such council the sum for which such credit note declares him to be entitled to credit as aforesaid.
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