Local Government Act, 1941

Amendment of rates.

60.—(1) A local authority by whom rates have been made for the service of a local financial year may from time to time, but not later than the expiration of the next local financial year, amend such rates so as to make them conform with the enactments relating thereto and in exercise of that power may, in particular, make any amendments rendered necessary by—

(a) misdescriptions, inclusions of the names of persons who ought not to have been rated, and clerical, arithmetical, and other errors,

(b) omissions (including complete omissions of hereditaments and omissions of the names of persons who ought to have been rated),

(c) the occupation of previously unoccupied hereditaments,

(d) changes in occupation.

(2) Whenever a local authority propose to make an amendment under this section—

(a) such local authority shall give notice of the proposed amendment to every person who, in their opinion, is concerned,

(b) every such notice shall contain an intimation that written objections to the proposed amendment may be sent to such local authority within seven days after the giving of such notice, and

(c) before making such amendment, such local authority shall consider the objections (if any) received as a result of any such notice.

(3) A local authority shall give notice to the Commissioner of Valuation of every amendment made by them under this section which involves any departure from the particulars stated in the relevant valuation list prepared by the said Commissioner under the Valuation Acts.

(4) Every person aggrieved by any amendment under this section shall have the same right (if any) of appeal therefrom as he would have had upon the making of the relevant rates if those rates had comprised such amendment and, as regards such person, the rate in respect of which he is aggrieved shall be considered to have been made at the time when notice of such amendment was given to him.

(5) A local authority shall make such refunds or give such credits (as the case may require) in respect of rates and shall be entitled to make such recoveries of rates as from time to time become appropriate in consequence of any amendments or appeals under this section.

(6) The powers, functions and duties conferred and imposed on the council of a county by this section shall be deemed for the purposes of the County Management Act, 1940 (No. 12 of 1940), not to be powers, functions, and duties in relation to the making of a rate.