Local Government Act, 1941
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Distress in respect of rates. |
59.—(1) In this section— | |
the word “rates” does not include rates due to a local authority, not being the commissioners of a town, in respect of a hereditament which is a small dwelling within the meaning of the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928), and which is occupied by a person who is not the owner thereof within the meaning of the said Act; | ||
the expression “sum for rates” means a sum due to a local authority in respect of rates or which would be so due but for having been discharged by a rate collector; | ||
the expression “the costs” means all costs and charges, without any limit save that they be reasonable, which at any particular time have been incurred in or incidental to the taking, keeping, transporting or selling the distress in relation to which such expression is used. | ||
(2) Where the person liable to pay a sum for rates for which demand has been duly made does not pay such sum within six days after the making of such demand, the rate collector concerned may give to such person notice that he intends, if such person does not pay such sum within fourteen days from the giving of such notice, to levy such sum by distress under this section. | ||
(3) Where a person to whom a notice has been given under the immediately preceding sub-section of this section does not pay the sum for rates to which such notice relates within fourteen days from the giving of such notice the rate collector concerned may, without any further or other authority than the warrant authorising him to collect such sum, levy such sum, together with the costs either by distress and sale of any goods, animals, or other chattels (whether of such person or of another person) found upon the hereditament in respect of which such sum is due or by distress and sale of any goods, animals, or other chattels of such person wheresoever found. | ||
(4) For the purposes of a levy by distress under this section, a rate collector may break open in the daytime any house or premises to which he has been refused admission or to which he is unable to gain admission by any other lawful means, | ||
(5) A rate collector may require a member of the Gárda Síochána to assist him in the exercise of his powers under this section and such member shall comply with such requirement. | ||
(6) A distress taken under this section in respect of a sum for rates shall be kept for five days at any place whatsoever which the rate collector concerned thinks proper, whether such place is or is not a pound maintained under the Pounds (Provision and Maintenance) Act, 1935 (No. 17 of 1935), but, if during such five days such sum together with the costs is discharged, the distress shall be handed over to the person who was liable to pay such sum. | ||
(7) If the sum for rates in respect of which a distress is taken under this section together with the costs is not discharged during the five days mentioned in the immediately preceding sub-section of this section, the following provisions shall apply and have effect, that is to say:— | ||
(a) such distress shall be sold by public auction in any place whatsoever which the rate collector concerned thinks proper, and may be removed to such place for the purposes of such sale, | ||
(b) pending such sale such distress may be kept at any place whatsoever which such rate collector thinks proper, whether such place is or is not a pound maintained under the Pounds (Provision and Maintenance) Act, 1935 (No. 17 of 1935), | ||
(c) the proceeds of such sale shall be applied towards discharging, firstly, the costs and, secondly, such sum for rates, and | ||
(d) the balance (if any) of the proceeds of such sale shall be paid over to the person who was liable to pay such sum. | ||
(8) Where a distress taken and sold under this section consists of or includes goods, animals, or other chattels not belonging to the person who is liable to pay the sum for rates in respect of which such distress was taken, the owner thereof shall be entitled to recover from the said person by action the value of such goods, animals, or other chattels together with such damages as such owner shall have suffered by reason of having been deprived of such goods, animals, or other chattels. | ||
(9) Nothing done under and in accordance with this section shall be questioned on the ground that it is not done under or in accordance with any other enactment. |