Rates on Agricultural Land (Relief) Act, 1953
|
Amendment of rates. |
2.—(1) The council of a county by whom a rate has been made for the service of the local financial year may from time to time amend any rate or assessment made by them in respect of a tenement of agricultural land so as to make it conform with the provisions of the Rates on Agricultural Land (Relief) Act, 1946 , as applied by this Act. | |
(2) An amendment made by the council of a county before the passing of this Act which, if made after such passing, would have been authorised by subsection (1) of this section shall be deemed to have been made under the authority of that subsection. | ||
(3) A person aggrieved by an amendment made or deemed to have been made under this section shall have the same right of appeal from such amendment as in the case of an original rate or assessment, and as regards such person the rate shall be deemed to have been made at the time at which he received notice of the amendment. | ||
(4) The powers and functions conferred on the council of a county by this section shall be deemed for the purposes of the County Management Acts, 1940 and 1942, not to be powers and functions in relation to the making of a rate. | ||
(5) The council shall make such refunds as may become necessary in consequence of an amendment or appeal under this section. |