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Rates of urban district councils and towns and power to consolidate rates.
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53.—(1) Where the council of any borough or other urban district or the commissioners of any town independently of this Act can make any rate in respect of any hereditament upon the landlord or immediate lessor, and not on the occupier of the hereditament, such rate shall be made on the occupier of the hereditament, except where it is a house let in separate apartments or lodgings, and except that if made heretofore in respect of a half rent under section sixty-three of the Poor Relief (Ireland) Act, 1838, and the enactments amending the same, it shall continue to be so made: Provided that the foregoing provisions of this section shall not apply to a rate under a local Act in any county borough, if the council of that borough by a majority of not less than two-thirds of the members present at a meeting specially summoned for the purpose so resolve.
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(a) can raise a sum by a rate upon the same basis as the poor rate, that sum may be raised by means of the poor rate, but as a separate item thereof, and any right to deduct any part of the said rate from rent shall continue as respects that item; or
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(b) can make more than one rate upon the same basis, but on a basis different from that of the poor rate, such rates may be consolidated and made, levied, collected, and recovered as one rate, and be made half-yearly, but the demand note shall specify the amount in the pound required for each such rate.
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