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Valuations by reference to which fishery rates are to be struck, and provisions in relation to appeals against valuations of fisheries.
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7.—(1) Where in any fishery year a board of conservators strike a rate under section 13 of the Act of 1925 or the Minister, by reason of the failure of the board of conservators to strike the rate, strikes a rate under that section for the fishery district of the board of conservators, the board of conservators or the Minister shall make the rate according to the valuations appearing in the revised Valuation List required under the Valuation Acts to be issued by the Commissioner of Valuation by the 1st day of March immediately preceding the commencement of that fishery year, and the board of conservators may levy, collect and recover any sum due on account of any rate so made, notwithstanding any pending appeal or notice of appeal under the Valuation Acts with respect to valuation but where the valuation of any fishery is altered on appeal, the board of conservators—
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(a) shall, if the valuation is decreased, repay any sum paid in respect of the rate in excess of the sum which would have been payable if the valuation had originally stood as altered on appeal, and
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(b) may, if the valuation is increased, recover as arrears of the rate, an amount equal to the difference between the sum payable in respect of the rate as made and the sum which would have been payable in respect of the rate if the valuation had originally stood as altered on appeal.
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