asked the Minister for Local Government if a rate collector is entitled to seize livestock worth approximately £110 to satisfy rates arrears amounting approximately to £16.
Ceisteanna—Questions. Oral Answers. - Rates Arrears: Seizure of Livestock.
38.
The statutory provisions in regard to the levying of rates by distress and sale of goods, animals or other chattels do not stipulate that the amount of the distress shall be equal to the amount of rates due. The law provides that after the rates and costs have been discharged from the proceeds of the sale of the distress, the balance shall be paid over to the person who was liable to pay the rates.