Local Government (Rates on Agricultural Land) Act, 1925

Immediate application of supplementary grant and amendment of rates.

3.—(1) A county council to whom a portion of a supplementary grant becomes payable in the financial year beginning on the 1st day of April, 1925, shall take such steps as may be necessary to apply forthwith such portion in relief from rates on agricultural land within their county in the proportions certified by the Minister for Local Government and Public Health under this Act, in like manner as the portion of the agricultural grant payable to such council is applicable under section 51 of the Local Government (Ireland) Act, 1898 , and shall for that purpose amend any rate that has been made by them to such extent as shall be necessary.

(2) A county council shall allow to any person who has paid any rate authorised to be amended by this Act a sum equivalent to the amount by which the rate paid by such person has been reduced in pursuance of this Act and may make such allowance either by payment to such person of such amount or by deduction from the amount of any rate remaining due from such person.

(3) Any person who has paid any rate authorised to be amended by this Act and who has not been made the allowance required by sub-section (2) of this section before the 1st day of January, 1926, shall be entitled to recover by action the amount of such allowance from the county council by whom such allowance is required to be made.

(4) This section shall apply to the council of a county borough or urban district with respect to any sum payable or applicableout of the supplementary grant in respect of agricultural land within a county borough or urban county district, and to any person who has paid any rate made by such council in like manner as it applies to a county council.