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Special provisions in relation to town charges.
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13.—(1) The following provisions shall apply in relation to any portion of the county rate made by the council of a county for the purposes of a deficiency in the county fund arising from town charges :—
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(a) such portion shall be assessed and made separately from the remainder of the county rate,
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(b) for the purposes of such assessment, the valuation of a hereditament of any of the following classes shall be reduced to one quarter of the actual valuation under the Valuation Acts of the hereditament :—
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(i) land used solely for one or more of the following purposes, that is to say, as arable, meadow or pasture ground or as woodlands, or market gardens, or nursery grounds,
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(ii) land covered with water and used as a canal and any towing path to the same,
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(iii) land used as a railway constructed under statutory powers for public conveyance,
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(c) no assessment shall be made on any half-rent rateable to the poor rate under section 63 of the Poor Relief (Ireland) Act, 1838, and the enactments amending the same.
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(2) Nothing in this section shall apply to or operate to reduce the annual value with reference to which the tax in respect of any hereditament under Schedules A and B of the Income Tax Act, 1918, is ascertained.
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