Regulation 7 Issue of special levies

A special levy must be issued before 15th February in the financial year preceding that in respect of which it is issued, but is not invalid merely because it is issued on or after that date.

A board shall secure that such of its expenses as are to be met by special levies are borne by the local billing authorities (if more than one) in proportion.

Proportions under paragraph (2) above shall be determined by reference to the aggregate annual value of the land, other than agricultural land or agricultural buildings, within each billing authority’s area or (as the case may be) the part of such land that lies within the board’s district, such value to be determined by the board in accordance with the provisions of section 37 of the principal Act.