Local Government (Temporary Reduction of Valuation) Act, 1960

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Number 38 of 1960.

LOCAL GOVERNMENT (TEMPORARY REDUCTION OF VALUATION) ACT, 1960.

ARRANGEMENT OF SECTIONS

SCHEDULE

Number 38 of 1960.

LOCAL GOVERNMENT (TEMPORARY REDUCTION OF VALUATION) ACT, 1960.

AN ACT TO EXTEND THE PERIOD IN RELATION TO WHICH PART II OF THE LOCAL GOVERNMENT (TEMPORARY REDUCTION OF VALUATION) ACT, 1954 , HAS EFFECT AND TO MAKE FURTHER PROVISION FOR TEMPORARY REDUCTION OF VALUATION IN CERTAIN CASES. [22nd November, 1960.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

Extension of period in relation to which Part II of Local Government (Temporary Reduction of Valuation) Act, 1954, has effect.

1.—In the definition of “the prescribed period” contained in subsection (1) of section 3 of the Local Government (Temporary Reduction of Valuation) Act, 1954 , “the 31st day of March, 1963” is hereby substituted for “the 31st day of March, 1960”.

Amendment of section 14 of Valuation (Ireland) Act, 1852.

2.—In a case in which—

(a) section 14 of the Valuation (Ireland) Act, 1852 , falls to be applied consequent upon any such erection of farm, outhouse, or office buildings as is referred to in that section, and

(b) the work of erection was begun and completed in the period of three years ending on the 31st day of March, 1963,

that section shall have effect subject to the substitution therein of a reference to twenty years for the reference to seven years.

Amendment of section 10 of Local Government Act, 1946.

3.—(1) Section 10 of the Local Government Act, 1946 , is hereby amended—

(a) by the substitution in subsection (6) of “the 31st day of March, 1960” for “the 31st day of March, 1964”, and

(b) by the insertion after subsection (6) of the subsection set out in the Schedule to this Act.

(2) The portion of the Schedule to the Local Government (Temporary Reduction of Valuation) Act, 1954 , relating to the local financial years ending on the 31st day of March, 1961, 1962, 1963 and 1964 is hereby repealed.

Amendment of section 21 of Local Government Act, 1946.

4.— Section 21 of the Local Government Act, 1946 , is hereby amended by the insertion of the following subsection after subsection (3):

“(3A) For the purposes of the assessment and levying, in the period of ten years beginning on the 1st day of April, 1960, of the county rate on a hereditament included in the last class mentioned in the second column of Part I of the Second Schedule to this Act, the valuation of the hereditament shall be deemed to be reduced to the proportion specified in the first column of that Part of that Schedule in respect of such class.”

Short title, collective citation and construction.

5.—(1) This Act may be cited as the Local Government (Temporary Reduction of Valuation) Act, 1960.

(2) The Local Government (Temporary Reduction of Valuation) Acts, 1954 and 1956, and this Act may be cited together as the Local Government (Temporary Reduction of Valuation) Acts, 1954 to 1960.

(3) Any reference in this Act to any other enactment shall be construed as a reference to that enactment as amended by any subsequent enactment.

SCHEDULE.

Subsection inserted in Section 10 of Local Government Act, 1946.

Section 3.

(6A) In subsection (6) of this section the words “a rate of one penny in the pound in each area” shall, where the area in question is the urban area consisting of the urban district of Buncrana, be construed, in relation to the thirty consecutive local financial years the first of which is that ending on the 31st day of March, 1961, as follows:

(i) in the case of the first of those years—as referring to a rate of ·70 of one penny in the pound in that urban area,

(ii) in the case of the second of those years—as referring to a rate of ·71 of one penny in the pound in that urban area,

(iii) in the case of the third of those years—as referring to a rate of ·72 of one penny in the pound in that urban area,

(iv) in the case of the fourth of those years—as referring to a rate of ·73 of one penny in the pound in that urban area,

(v) in the case of the fifth of those years—as referring to a rate of ·74 of one penny in the pound in that urban area,

(vi) in the case of the sixth of those years—as referring to a rate of ·75 of one penny in the pound in that urban area,

(vii) in the case of the seventh of those years—as referring to a rate of ·76 of one penny in the pound in that urban area,

(viii) in the case of the eighth of those years—as referring to a rate of ·77 of one penny in the pound in that urban area,

(ix) in the case of the ninth of those years—as referring to a rate of ·78 of one penny in the pound in that urban area,

(x) in the case of the tenth of those years—as referring to a rate of ·79 of one penny in the pound in that urban area,

(xi) in the case of the eleventh of those years—as referring to a rate of ·80 of one penny in the pound in that urban area,

(xii) in the case of the twelfth of those years—as referring to a rate of ·81 of one penny in the pound in that urban area,

(xiii) in the case of the thirteenth of those years—as referring to a rate of ·82 of one penny in the pound in that urban area,

(xiv) in the case of the fourteenth of those years—as referring to a rate of ·83 of one penny in the pound in that urban area,

(xv) in the case of the fifteenth of those years—as referring to a rate of ·84 of one penny in the pound in that urban area,

(xvi) in the case of the sixteenth of those years—as referring to a rate of ·85 of one penny in the pound in that urban area,

(xvii) in the case of the seventeenth of those years—as referring to a rate of ·86 of one penny in the pound in that urban area,

(xviii) in the case of the eighteenth of those years—as referring to a rate of ·87 of one penny in the pound in that urban area,

(xix) in the case of the nineteenth of those years—as referring to a rate of ·88 of one penny in the pound in that urban area,

(xx) in the case of the twentieth of those years—as referring to a rate of ·89 of one penny in the pound in that urban area,

(xxi) in the case of the twenty-first of those years—as referring to a rate of ·90 of one penny in the pound in that urban area,

(xxii) in the case of the twenty-second of those years—as referring to a rate of ·91 of one penny in the pound in that urban area,

(xxiii) in the case of the twenty-third of those years—as referring to a rate of ·92 of one penny in the pound in that urban area,

(xxiv) in the case of the twenty-fourth of those years—as referring to a rate of ·93 of one penny in the pound in that urban area,

(xxv) in the case of the twenty-fifth of those years—as referring to a rate of ·94 of one penny in the pound in that urban area,

(xxvi) in the case of the twenty-sixth of those years—as referring to a rate of ·95 of one penny in the pound in that urban area,

(xxvii) in the case of the twenty-seventh of those years—as referring to a rate of ·96 of one penny in the pound in that urban area,

(xxviii) in the case of the twenty-eighth of those years—as referring to a rate of ·97 of one penny in the pound in that urban area,

(xxix) in the case of the twenty-ninth of those years—as referring to a rate of ·98 of one penny in the pound in that urban area,

(xxx) in the case of the thirtieth of those years—as referring to a rate of ·99 of one penny in the pound in that urban area.