S.I. No. 348/1986:

LOCAL FINANCIAL YEAR (ADAPTATION) ORDER, 1986.

LOCAL FINANCIAL YEAR (ADAPTATION) ORDER, 1986.

I, JOHN BRUTON, Minister for Finance, in exercise of the powers conferred on me by section 5 of the Exchequer and Local Financial Years Act, 1974 (No. 3 of 1974), hereby make the following Order:

1. (1) This Order may be cited as the Local Financial Year (Adaptation) Order, 1986.

(2) The Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Orders, 1974 to 1984, and this Order may be cited together as the Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Orders, 1974 to 1986.

2. Paragraphs (f) and (n) of Article 37 of the Local Government (Adaptation of Irish Enactments) Order, 1899, as amended by Article 4 of the Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1984 ( S.I. No. 265 of 1984 ), are, in respect of the year 1986, each hereby amended by the substitution of "31st day of December" for "first day of November" in each place where it occurs, and the said paragraphs (f) and (n), as so amended, are set out in the following Table.

TABLE.

( f ) The 31st day of December shall be the day by which the revision of tenements and hereditaments requiring revision is to be completed, and a copy of the revised list transmitted to the secretary of the county council or the clerk of the urban district council, as the case may be, by the Commissioner of Valuation.

( n ) The county and urban district council shall make any rate made by them after the 31st day of December in any year according to the revised list required as above-mentioned to be sent to them by the Commissioner of Valuation by the said 31st day of December, and may levy and recover any sum due on account of any rate so made, notwithstanding any pending appeal or any notice of appeal with respect to valuation; but where the valuation of any tenement or hereditament is altered on appeal, the Council shall, if the valuation is decreased, repay any sum paid in respect of the rate in excess of the sum which would have been payable if the valuation had originally stood as altered on appeal, and if the valuation is increased, may levy the rate on the amount of the increase.

GIVEN under my Official Seal this 24th day of October 1985.

JOHN BRUTON

Minister for Finance.

EXPLANATORY NOTE.

This Order changes, for 1986 only, from 1 November to 31 December, the date by which revised Valuation Lists shall be sent by the Commissioner of Valuation to rating authorities.