Cork City Management (Amendment) Act, 1941

Rating of certain classes of property.

19.—(1) For the purpose of the assessment and levying of the municipal rate on any hereditament or tenement mentioned or included in a class mentioned in the second column of the First Schedule to this Act, the valuation of such tenement or hereditament shall be deemed to be reduced to the proportion, specified in the first column of the said Schedule in respect of such hereditament or tenement or such class (as the case may be), of the actual valuation under the Valuation Acts of such hereditament or tenement.

(2) Every hereditament or tenement mentioned or included in a class mentioned in the second column of the First Schedule to this Act shall, for the purpose of assessment to and liability for the municipal rate, be deemed to be excluded from and disentitled to every and any exemption or relief from poor rate which is given by law otherwise than by reduction or control of the valuation on which poor rate is assessed, but such exclusion shall not operate to exempt from rateability to the municipal rate any half-rent which would be rateable to the poor rate if this Act had not been passed.

(3) Nothing in this section shall apply to or operate to reduce the annual value with reference to which the tax in respect of any hereditament or tenement under Schedules A and B of the Income Tax Act, 1918, is to be ascertained.