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Definitions.
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1.—(1) In this Act—
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the expression “the Commissioner” means the Commissioner of Valuation;
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the expression “railway company” includes the joint Committee (Great Northern Railway Company (Ireland) and London Midland and Scottish Railway Company) of the County Donegal Railways;
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the expression “railway hereditament” means a separate rateable hereditament occupied by a railway company for the purposes of its undertaking but does not include—
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(a) any hotel, refreshment room, dwelling house, residence, town office or town receiving depot;
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(b) any premises used and occupied for the purposes of subsidiary services (other than those connected with the local collection and delivery of parcels, goods or merchandise conveyed or to be conveyed by rail) carried on by such company for the purpose of road, sea or other transport;
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(c) any waterworks, electric light works, power works or gas works, unless the same are used mainly to supply the undertaking;
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(d) any store, building or premises let by such company, or if unused, capable of being so let;
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the expression “running-line” means the railway line or lines which are used primarily for the conveyance of railway traffic from place to place and includes the land under, between and adjoining such line or lines, but does not include land which is the site of buildings, structures, sidings, platforms, yards and approaches;
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the expression “running-line hereditament” means a railway hereditament which consists of running-line only;
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the expression “non-running-line hereditament” means a railway hereditament which is not a running-line hereditament;
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the expression “the Valuation Acts” means the Acts in force immediately before the passing of this Act relating to the valuation of rateable property in Saorstat Eireann;
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the expression “annual revision” means an annual revision for the valuation of tenements and hereditaments held under the Valuation Acts;
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the expression “quinquennial revision” means the annual revision current at the passing of this Act or every fifth ensuing successive annual revision.
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(2) For the purposes of this Act each of the following bodies shall be a rating authority, that is to say:—
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(a) the council of a county;
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(b) the council of a county borough;
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(c) the council of a borough, other than a county borough;
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(d) the council of an urban district.
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