Waterford City Management Act, 1939

The municipal rate.

24.—(1) Save as in this Act otherwise provided, all rates (in this Act referred to as rates abolished by this Act) which, immediately before the 1st day of April, 1940, are leviable in the City shall, on the said 1st day of April, 1940, cease to be leviable, but such cesser shall not prevent, prejudice, or affect the collection or recovery on or after that date of any portion of any such rate which immediately before that date remains due and unpaid.

(2) The Corporation shall from time to time make, assess, and levy, in accordance with this Act, such rate (to be called and in this Act referred to as “the municipal rate”) as may be necessary for the purpose of supplying any deficiency (whether existing or prospective) in the municipal fund.

(3) Subject to the provisions of this Act, the law for the time being in force in relation to the making, assessment, levying, collection, and recovery of the poor rate shall apply respectively to the making, assessment, levying, collection, and recovery of the municipal rate by the Corporation.

(4) Notwithstanding anything contained in section 3 of the Enforcement of Court Orders Act, 1926 (No. 18 of 1926), execution orders within the meaning of that Act in proceedings in the District Court for the recovery of moneys due in respect of the municipal rate shall, if the Court on the application of the person by whom such proceedings are brought so directs, be executed by such person.

(5) Sub-section (7) of section 51 of the Local Government (Ireland) Act, 1898 , shall not apply or have effect in relation to any debt, claim, or demand which is directly or indirectly payable out of the municipal rate.

(6) Every demand note for municipal rate shall show separately on the front or the back thereof the portion of the rate in the pound of the said rate which is raised for any purpose in respect of which the Minister or the Council shall direct that the same shall be so shown separately.