Rates on Agricultural Land (Relief) Act, 1946
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Ascertainment of specified valuation. |
4.—The specified valuation for the purposes of this Act of any agricultural land in any particular county shall be ascertained in accordance with the following provisions: | |
(a) where a person is rated in respect of only one tenement of agricultural land in the rating area and the valuation of the tenement does not exceed twenty pounds, that valuation shall be the specified valuation; | ||
(b) where a person is rated in respect of two or more tenements of agricultural land in the rating area and the total amount of the valuations of the tenements does not exceed twenty pounds, the valuation of each tenement shall be its specified valuation; | ||
(c) where a person (other than the occupier) is rated under the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928), as owner in respect of one or more tenements of agricultural land in the rating area, the valuation of the tenement, or each tenement, as the case may be, shall be its specified valuation; | ||
(d) where the Irish Land Commission is rated in respect of only one tenement of agricultural land in the rating area and the valuation of such tenement exceeds twenty pounds, the specified valuation shall be twenty pounds; | ||
(e) where the Irish Land Commission is rated in respect of two or more tenements of agricultural land in the rating area and the total amount of the valuations of the tenements exceeds twenty pounds, the specified valuation of each tenement shall be its valuation or twenty pounds, whichever is the lesser; | ||
(f) where a person is rated in respect of only one tenement of agricultural land in the rating area, and the valuation of the tenement exceeds twenty pounds, the specified valuation shall be twenty pounds; and | ||
(g) where a person is rated in respect of two or more tenements of agricultural land in the rating area (excluding tenements to which paragraph (c) of this section applies) and the total amount of the valuations of the tenements exceeds twenty pounds, the tenements shall for the purposes of this Act be deemed to form together a single tenement of agricultural land, and the specified valuation of the single tenement shall be twenty pounds. |