Local Government Act, 1927
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Partial suspension of increases in valuations of buildings. |
12.—(1) In this section the expressions ‘The Commissioner’ and ‘new building’ and the word ‘valuation’ have the same meaning as in the preceding section; the word ‘tenement’ means any rateable tenement or hereditament; and the expression ‘the exemption period’ when used in relation to a tenement the valuation of which has been increased means either a period of five years from the date of such increase or the period from such date to the next date on which a general revision of valuation in an area in which such tenement is situate becomes effective, which ever of such periods is the shorter. | |
(2) This section shall apply to every building except the following, that is to say:— | ||
(a) houses erected under the Labourers (Ireland) Acts, 1883 to 1919, | ||
(b) houses in respect of which grants are made under the Housing Acts, 1925 and 1926, | ||
(c) buildings which are new buildings. | ||
(3) This section shall apply to any increase in the valuation of a tenement, not forming part of a general revision of valuation in an area including such tenement, on an application for the revision of such valuation by reason of the erection, enlargement or improvement of a building to which this section applies which is included in such tenement, which erection, enlargement or improvement has been begun and completed during the period from the passing of this Act to the 1st day of October, 1930. | ||
(4) Where an increase to which this section applies is made in the valuation of any tenement, the valuation of such tenement shall, for the purposes of the assessment and levying of any rate raised by a local authority for the service of any local financial year commencing during the exemption period, be deemed to be reduced by two-thirds of such increase; and any reduction in the valuation of such tenement which under section 69 of the Principal Act or this section has, previous to the making of such increase, been deemed to be made for the purposes of the assessment and levying of rates for the service of any local financial year, shall be made for the same purposes in the valuation reduced under this sub-section after the making of such increase. | ||
(5) The Commissioner shall determine whether any increase in the valuation of a tenement made after the passing of this Act and not forming part of a general revision of valuation in an area including such tenement was so made on an application for the revision of such valuation by reason of the erection, enlargement or improvement of a building to which this section applies which is included in such tenement, and such decision shall be indicated by the Commissioner on the appropriate revised valuation list, and as so indicated shall be final and conclusive and not subject to any appeal. | ||
(6) Where an increase to which this section applies is made in the valuation of any tenement and at the time of or after the making of such increase a separate valuation is assigned by the Commissioner to a portion of such tenement not previously valued separately, the valuation of such portion immediately before the making of such increase shall, for the purposes of this section, be deemed to have been an amount bearing to the total valuation of such tenement then in force such proportion as shall be determined by the Commissioner, who shall indicate such determination on the appropriate revised valuation list, and such determination as so indicated shall be final and conclusive and not subject to any appeal. | ||
(7) Subject to the provisions of sub-section (5) of this section any doubt, dispute or question which shall arise as to whether an increase in the valuation of any tenement is an increase to which this section applies, or as to the duration of the exemption period for any tenement shall be decided by the Circuit Court on an application by any person interested, and such decision shall be final and conclusive and not subject to any appeal and any amendments which may be necessary to give effect to such a decision shall be made in the rate books and demand notes for rates. | ||
(8) Section 15 of the Finance Act, 1925, shall have effect in relation to any tenement the valuation of which is deemed to be reduced under this section for the purposes of the assessment and levying of rates as it has effect in respect of a new building under section 69 of the Principal Act. |