Urban Renewal Act, 1986
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Remission of rates. |
7.—(1) The Minister, with the consent of the Minister for Finance, may make a scheme providing for the remission in whole or in part of rates leviable in respect of premises— | |
(a) which are situate in the Custom House Docks Area and are certified by the Authority to have been erected, enlarged or improved after the approval of a planning scheme under section 12 , or | ||
(b) which are situate in any other designated area and which the relevant local authority are satisfied were erected, enlarged or improved after the designation of such area. | ||
(2) A scheme under this section shall specify— | ||
(a) the classes or descriptions of premises to which the scheme applies, | ||
(b) the local financial years in relation to which the remission of rates is to have effect, | ||
(c) the terms or conditions (if any) subject to which the remission of rates is to have effect in any local financial year, and | ||
(d) the period during which the scheme is to operate. | ||
(3) A scheme under this section may be amended by an amending scheme made by the Minister with the consent of the Minister for Finance, but no such amending scheme shall have the effect of reimposing on any occupier an obligation to pay rates in respect of a period before the making of the amending scheme. | ||
(4) Where a scheme is made under this section a local authority shall, in relation to a rate leviable by them, give effect to any remission provided for in the scheme. | ||
(5) A remission provided for in a scheme under this section shall not be granted more than once in respect of the same erection, enlargement or improvement of premises. | ||
(6) Where premises in a designated area are not separately valued under the Valuation Acts, the Commissioner of Valuation may, on the application of the local authority within whose functional area the premises are situated, apportion to the premises such part as he thinks proper of the rateable valuation of the property in which the premises are comprised. |