Towns Improvement (Ireland) Act, 1854

Commissioners to make Assessment for the Purposes of this Act.

LX. Once in each Year the Commissioners shall assess all Occupiers of Premises within the Town, and the Boundaries thereof as before determined on and declared and settled, rated in respect of such Premises under the Acts for the Relief of the destitute Poor in the Sums necessary to be levied for the Purposes of this Act, other than by way of Private or District Assessments, and shall fix a Day, not being less than One Month from the Date of laying on such Assessment, on which the same shall be payable; and the Rate of Assessment, and Day so fixed by the Commissioners, shall be published by Handbills posted in the Town, and by Advertisement in any Newspaper or Newspapers published therein (if any), or otherwise in some Newspaper or Newspapers published nearest to such City or Town: Provided that such Assessment other than Private and District Assessments shall not in any Year exceed the Rate of One Shilling and Sixpence in the Pound where the Enactments of this Act with respect to Water have been adopted, or the Rate of One Shilling in the Pound where such Enactments with respect to Water have not been adopted; provided that all unoccupied Houses, Tenements, or Premises, being at the Time of such Assessment unproductive to the Lessors or Landlords thereof, shall be exempt from Taxation under this Act during the Period that such Premises are so unoccupied and unproductive, and no longer.