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Recovery of, and set-off of amounts against, farm tax.
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18.—(1) An amount due in respect of farm tax, or interest thereon, and payable by a person to a local authority may be recovered by the local authority from the person as a simple contract debt in any court of competent jurisdiction.
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(2) Any amount payable by a local authority to a person may be set off by the local authority, in whole or in part, as may be appropriate, against any amount payable by the person to the local authority in respect of farm tax or interest thereon.
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(3) (a) A document purporting to be signed by an officer of a local authority and stating that a specified amount of farm tax in respect of a specified taxable farm, or a specified part of a specified taxable farm, is due and payable to that local authority by a specified person for a specified year shall, without proof of the signature of the person signing the document or that he was, at the time of the signing of the document, such officer as aforesaid, be evidence in any court, until the contrary is proved, of the facts stated in the document.
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(b) A document purporting to be signed by an officer of a local authority and stating that a specified amount is due and payable to that local authority by a specified person in respect of interest payable under this Act for a specified period in respect of a specified amount of farm tax in respect of a specified taxable farm, or a specified part of a specified taxable farm, for a specified year shall, without proof of the signature of the person signing the document or that he was, at the time of the signing of the document, such officer as aforesaid, be evidence in any court, until the contrary is proved, of the facts stated in the document.
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