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“(1) Every board of conservators shall on or before the 31st day of December in every fishery year to which this section applies strike on all fisheries within its fishery district (which appear in the revised Valuation Lists required under the Valuation Acts to be issued by the Commissioner of Valuation by the 1st day of March immediately preceding the commencement of that fishery year and are not distinguished therein by the Commissioner of Valuation pursuant to section 2 of the Valuation (Ireland) Act, 1854) a rate of such amount per cent. of their valuations as will, with the estimated amount of other income, be sufficient to meet the estimated amount of the board's expenditure for that fishery year.”
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“(4A) Where in any fishery year a board of conservators strike a rate under subsection (1) of this section or the Minister, by reason of the failure of the board of conservators to strike the rate, strikes a rate under subsection (4) of this section for the fishery district of the board of conservators, the board of conservators or the Minister may make such departure, not affecting value, from the particulars, relating to a fishery in that fishery district, contained in the revised Valuation Lists required under the Valuation Acts to be issued by the Commissioner of Valuation by the 1st day of March immediately preceding the commencement of that fishery year, as may be necessary, at the time of making the rate, to enable the board of conservators or the Minister to make a valid rating.”
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