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Remission of rates.
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26.—(1) Where—
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(a) premises for an industrial undertaking are erected, enlarged or improved, and
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(b) an tÚdarás certifies that the erection, enlargement or improvement was carried out by an tÚdarás or Gaeltarra Éireann or was the subject of financial assistance by an tÚdarás or Gaeltarra Éireann,
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a local authority may, if they think fit, remit—
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(i) two-thirds of a rate leviable by them in respect of any premises so erected, or
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(ii) two-thirds of any additional rate leviable by them in respect of any such enlargement or improvement.
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(2) A remission under this section shall, subject to subsection (3), have effect in respect of the local financial year next following that in which the erection, enlargement or improvement was completed and in respect of each of the next nine local financial years.
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(3) If, in any local financial year, an tÚdarás certifies that the undertaking has failed to observe the terms upon which financial assistance was provided, a remission under this section shall not have effect in respect of that local financial year.
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(4) A remission under this section shall not be granted more than once in respect of the same erection, enlargement or improvement.
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(5) Where premises are not separately valued under the Valuation Acts, the Commissioner of Valuation may, on the application of an tÚdarás, apportion to the premises such part as he thinks proper of the rateable valuation of the property in which the premises are comprised.
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(6) The powers conferred on a local authority by this section shall be reserved functions for the purposes of the County Management Acts, 1940 to 1972.
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