Undeveloped Areas Act, 1952

Remission of rates.

9.—(1) This section applies to premises certified by the Board to have been provided for an industrial undertaking in an undeveloped area either by the Board or by means of a grant made by them.

(2) A local authority may, if they think fit, remit two-thirds of a rate leviable by them in respect of premises to which this section applies.

(3) The remission shall, subject to subsection (4), have effect in respect of the local financial year next following that in which the decision to grant the remission is made and in respect of each of the next nine local financial years.

(4) If, in any local financial year, the Board certify that the undertaking has failed to observe the terms upon which the premises were provided, the remission shall not have effect in respect of that local financial year.

(5) A remission shall not be granted more than once in respect of the same premises.

(6) Where premises are not separately valued under the Valuation Acts, the Commissioner of Valuation may, on the application of the Board, apportion to the premises such part as he thinks proper of the rateable valuation of the property in which the premises are comprised.

(7) The powers conferred on a local authority by this section shall be reserved functions for the purposes of the County Management Acts, 1940 and 1942.