A councillor has asked for an explanation from Kerry County Council management on perceived heavy handedness in the rates collection process.
The issue has been raised by Sinn Fein Cllr Toireasa Ferris.
Cllr Ferris says she has received a number of complaints from rate payers about what they see as a heavy-handed approach by Kerry County Council in relation to the payment of rates for the second part of the year.
She claims that businesses who have paid rates for the first half of the year have been sent letter threatening legal action for non-payment of rates for the remainder of the year.
Cllr Ferris says this is clearly not fostering a positive relationship between the council and rate payers.
A statement issued from Head of Finance with Kerry County Council Angela McAllen says rates are a critical source of income for the local authority and every effort is made to maximise collection.
Ms McAllen says the council engages on a continuous basis with businesses and maintains a positive relationship with ratepayers and facilitates those wishing to pay in instalments and debtors in need of payment plans.
She says the reminder letters are standard letters issued at this point every year.