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  4. Local Government (Rates on Agricultural Land) Act, 1924

Local Government (Rates on Agricultural Land) Act, 1924

Proportional abatement of poor-rate.

3.—(1) Where a county council has resolved to abate any rate under this Act and the Minister has approved of the amount of the abatement, the amount to be levied off each separate ratepayer in respect of such rate shall be abated by a sum which shall bear the same proportion to the full amount for which he was rated in respect of such rate as the amount of the abatement bears to the amount required to be raised.

(2) Every person who pays or has paid without abatement the first or second moiety of a rate which is abated under this Act shall be entitled to be repaid by the county council a sum bearing the same proportion to the moiety so paid by him as the amount of the abatement bears to the amount required to be raised.