Local Government (Collection of Rates) Act, 1924

District Justice may amend rate book in certain cases.

4.—(1) Where it shall appear to a District Justice on the application of a local authority on notice to all persons interested that any person entered in a rate-book as the occupier of any tenement and rated as such occupier in respect of a rate made by that local authority was not the occupier of such tenement when the said rate was made, it shall be lawful for the District Justice to amend the said rate-book by striking out the name or description of the person entered therein as occupier of such tenement and inserting in lieu of such name or description the name or description of the person who is proved to the satisfaction of the District Justice to have been in occupation of the said tenement when the said rate was made.

(2) Whenever a rate-book is amended under this section, the rate in respect of which the amendment is made shall be deemed to have been made against the person whose name or description is inserted in the rate-book by the District Justice as validly and effectually as if such name or description had been duly entered in the rate-book when the rate was made.

(3) Any person aggrieved by an order made by a District Justice under this section may by notice served within one fortnight after the making of such order appeal from such order to the County Court Judge or Recorder for the County or County Borough in which the tenement to which such order relates is situate.

(4) This section shall only apply to poor-rate and other rates made by a local authority for the service of the local financial year ending on the 31st day of March, 1924, or any previous local financial year.