Next (SCHEDULE. Subsection inserted in Section 10 of Local Government Act, 1946.)

38 1960

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Number 38 of 1960.


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


ARRANGEMENT OF SECTIONS

Section

1.

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

2.

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

3.

Amendment of section 10 of Local Government Act, 1946.

4.

Amendment of section 21 of Local Government Act, 1946.

5.

Short title, collective citation and construction.

SCHEDULE


Acts Referred to

Local Government (Temporary Reduction of Valuation) Act, 1954

1954, No. 8

Valuation (Ireland) Act, 1852

1852. o. 63

Local Government Act, 1946

1946, No. 24

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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.