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Assessment by reference to annual rent.
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13.—(1) In the event of an appeal by a person who considers himself aggrieved by any assessment under Schedule A, if it is proved to the satisfaction of the Special Commissioners by whom the appeal is heard, or the Judge by whom the appeal is reheard, that the annual value on which the assessment is based exceeds the annual rent at which the property in respect of which the assessment is made is worth to be let from year to year, relief shall be given by reducing the assessment and charging the tax on the amount on which it would have been charged if that rent had been adopted as the basis of the assessment instead of such annual value.
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(2) If such annual rent at which the property is worth to be let from year to year exceeds the actual rent payable yearly by the tenant or occupier, the landlord or immediate lessor shall be assessed and charged, under Schedule A, on the amount of such actual rent only, and the tenant or occupier shall be assessed and charged under Schedule A on the difference.
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(3) Where an inspector or such other officer as the Revenue Commissioners may appoint in that behalf is of opinion that the annual value with reference to which an assessment of tax is made on any property in pursuance of section 10 (2) exceeds the annual rent at which the property is worth to be let from year to year, he may, notwithstanding that there has been no appeal against the assessment and notwithstanding section 416 (6), at any time before the end of the year of assessment grant relief by reducing the assessment and charging the tax on the amount on which it would, in his opinion, have been charged if it had been assessed with reference to the said annual rent instead of the said annual value, and the assessment as so reduced shall be final and conclusive for all purposes.
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(4) Where a person who receives rent in respect of any property which is exempt from being rated to the county rate, or which is assessable to the municipal rate on a proportion only of the rateable valuation, is liable to be rated in respect of that rent to the extent of one-half the poundage of any county rate or is liable to be assessed in respect of that rent to the municipal rate on a proportion only of the rateable valuation, the tax under Schedule A shall be assessed and charged upon him upon the full amount of that rent.
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Persons Chargeable
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