Mayo County Council has issued eight summonses relating to 25 properties where the household charge has not been paid, it has emerged.
The Irish Times also reported that three people have appeared in court in Mayo yesterday in connection with their failure to pay the fee.
"This is the commencement of the next phase of an ongoing process for collection of household charges that is being implemented on a nationwide basis," said acting county secretary John McHale.
"It is expected that other local authorities will be issuing proceedings in the coming days and weeks."
The property owners are thought to be the first people to face a court hearing in connection with the controversial tax.
The trio, a man and a couple from Westport, were in court in respect of their non-declaration of multiple units in Westport.
The cases against the three were adjourned until December 20.