Section 39 Collection of drainage rates by owners

(1)

An internal drainage board may by resolution determine that in the case of—

(a)

all hereditaments which are dwelling-houses of a class defined in the resolution, or

(b)

all such hereditaments within a part of the internal drainage district defined in the resolution, any drainage rate made by the board for a period during which the resolution is in force shall be assessed and levied on the owners instead of on the occupiers; and any such rate shall be assessed and levied accordingly.

(2)

Where, by virtue of subsection (1) of this section, an occupier's drainage rate is assessed on the owner, and he pays the amount due before the expiration of one-half of the period for which the rate is made or such later date as may be specified in the resolution, the internal drainage board shall make to him an allowance equal to ten per cent. of the full amount of the rate.

(3)

The owner may recover from the occupier any amount paid by or allowed to him under this section which, as between the owner and the occupier, the occupier is liable to pay.