is, in respect to the rates payable on such tithe rent-charge, entitled to the same abatement as the occupier of agricultural land.
Non-Payment of Rates, Effect of.—If the rates be not paid the person in arrear may be summoned to appear before the magistrates, and unless he show cause why the rate should not be paid, a distress warrant may be issued for the amount.
In cases where the payment of rates is required as a condition of qualification to be put on the register of the parliamentary or municipal electors, the non-payment by July 20 in any year of all rates due to the preceding January 5 will operate as a disqualification for that year.
Objections to the Valuation List and Appeals against Rates.—The procedure with regard to appeals, etc., against rates varies according to whether the property which has been rated is situated in the Metropolis or elsewhere.
A. In places outside the metropolis.
1. Objections to the valuation list.—In every parish there is kept a valuation list of all rateable property therein. A fresh valuation is only made as and when required, and any changes that may occur in the meantime are entered on a supplemental list which is incorporated each year with the original list. Any ratepayer may, at all reasonable times, inspect such lists, free of charge. The lists are deposited with the rate-books, and information as to where they are to be found can always be obtained from the overseers, or from the clerk to the district or borough council, as the case may be. Whenever a fresh valuation list or a supplemental list is made, it is deposited in the place where the rate-books are kept, and public notice of such deposit is affixed on the principal door of the churches in the parish.
If any person, upon inspection of such list, feels himself aggrieved by reason of ( i ) the unfairness or incorrectness of the valuation of his own proor (2) that of some other person, or (3) the omission from the list of some rateable property in the parish which should have been included, 1 he may object to such valuation list before the assessment committee of the Union.
Where it is intended to make such objection notice in writing specifying the grounds of objection must, within 28 days after the notice of the deposit of the list, be given to the assessment committee and to the overseers, and if the objection is with reference to the property of some other person, notice must also be given to him.
After receiving notices of objection the assessment committee are required to hold a meeting to deal with such objections. Twenty-eight days' previous notice of such meeting is given, and affixed to the doors of the churches in parish within the Union.
The objector may appear before the assessment committee either in person or by his counsel or agent. If he fail to obtain such relief as he deems just, he must wait until a rate is made upon the assessment to which he objects, and then appeal against the rate.
2. Appeals against a rate.—Provided the rate is good on the face of it and made by competent authority, and on a person and in respect to occupation of property apparently within the jurisdiction of that authority, the only remedy is by appeal either to the special sessions for hearing appeals against rates which are held at least four times a year by the justices in petty sessions, or to the general or quarter sessions, which are held at least four times a year by the justices in or to the general or quarter sessions, which are held in the first week following dates—March 31, June 24, October 11, and The right of appeal to special sessions is, however, limited
- The effect of which is to increase the objector's share of the contribution to be made by the parish fund of the Union.
- Whether in rural parishes notice must also be given to the parish council or parish meeting is a there is a difference of opinion.