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Exemption of Land Commission from liability for certain rates.
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11.—(1) Where in respect of any hereditament not being a hereditament consisting of land without a building or buildings thereon—
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(a) the county rate or municipal rate in respect of the local financial year in which this Act is passed or any subsequent local financial year is made on the Land Commission, and
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(b) the Land Commission certify under their common seal that the building or buildings comprised in the hereditament were unoccupied at the date of the making of the said rate,
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the relevant rates shall not be payable by the Land Commission or by a subsequent occupier of the hereditament.
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(2) Where, after the date of the making of the county rate or municipal rate, the building or buildings comprised in such a hereditament are occupied by an occupier other than the Land Commission during any period in the local financial year in which this Act is passed or any subsequent local financial year, a part of the relevant rates for such local financial year bearing to the whole of the said relevant rates the same proportion as that period bears to a year shall be payable by that occupier and shall be recoverable in the same manner as if he had been originally rated for such building or buildings and, in default of payment by him, shall be payable by and recoverable from any subsequent occupier of the building or buildings.
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(3) In this section “relevant rates” means the rates (whether for county rate or municipal rate) payable in respect of any building or buildings comprised in a hereditament as respects which the Land Commission has certified in pursuance of subsection (1) of this section that the building or buildings were unoccupied at the date of the making of the county or municipal rate in respect of the hereditament.
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