MUNICIPAL BOARDS ACT Sanitary Boards changed to Municipal Boards · 2022 Revised Edition
15. Remission of rate when house is not occupied
Official textFrom Attorney General's Chambers, unchanged
In cases of property assessed as described in section 17 where any house or building shall have been vacant for 30 consecutive days during any year, the Board shall remit so much of the rate for that year as may be proportionate to the number of days during which the said house or building may have remained unoccupied:
house
“house” includes dwelling-house, warehouse, office and shop, also schools and any other buildings in which persons are employed;
Provided that the owner of such house or building or his agent shall have given notice in writing of the vacancy thereof to the Board, and that the amount of rate to be remitted shall be calculated from the date of the delivery of such notice.
owner
“owner” means the person for the time being receiving the rent of the land or premises in connection with which the word is used whether on his own account or as agent or trustee for any other person, or who would so receive the same if such land or premises were let to a tenant; and in any case in which such person cannot be found or makes default includes also the occupier, if any, of such land or premises;
Terms defined in s 2
building
Defined · s 2“building” includes any house, hut, shed or roofed enclosure, whether used for the purpose of a human habitation or otherwise, and also any wall, gate, post, pillar, paling, frame, hoarding, slip, dock, wharf, pier, jetty, landing stage or bridge;
house
Defined · s 2“house” includes dwelling-house, warehouse, office and shop, also schools and any other buildings in which persons are employed;
owner
Defined · s 2“owner” means the person for the time being receiving the rent of the land or premises in connection with which the word is used whether on his own account or as agent or trustee for any other person, or who would so receive the same if such land or premises were let to a tenant; and in any case in which such person cannot be found or makes default includes also the occupier, if any, of such land or premises;