Farm Tax Act, 1985

Taxable farm.

3.—(1) In this Act, subject to the provisions of this section, a “taxable farm” means an agricultural land holding which is listed in a classification list or classification lists and the adjusted acreage of which is not less than 20 adjusted acres.

(2) Where—

(a) an agricultural land holding (referred to subsequently in this subsection as the first-mentioned holding) listed in a classification list or classification lists is occupied by two or more persons, whether as joint tenants, tenants in common or otherwise, and

(b) one of the persons (referred to subsequently in this subsection as the first-mentioned person) is the sole occupier or an occupier as a joint tenant, tenant in common or otherwise with one or more other persons (one, at least, of whom is not the same person as the person or one of the persons who is the other occupier or one of the other occupiers of the first-mentioned holding) of another agricultural land holding listed in a classification list or classification lists, the local authority or local authorities in whose functional area or functional areas the first-mentioned holding is situated shall, after consultation with the Commissioner apportion the adjusted acreage of the first-mentioned holding between the persons occupying it in such manner as the authority or authorities aforesaid considers or consider just and shall, within 14 days of such apportionment, send by post or give to the occupiers of the first-mentioned holding notice in writing, and particulars in writing, of the apportionment and, in relation to the first year for which farm tax in respect of the first-mentioned holding is, after the receipt by those occupiers of such notice, demanded and each subsequent year—

(i) the adjusted acreage so apportioned to the first-mentioned person shall be added to the adjusted acreage, apportioned under this section where appropriate, of the other holding of the first-mentioned person,

(ii) the total such acreage referred to in paragraph (i) of this subsection shall be deemed, for the purposes of this Act, to constitute one agricultural land holding and to have an adjusted acreage equal to the sum of the adjusted acreages aforesaid, and

(iii) the adjusted acreage of the first-mentioned holding so apportioned to the first-mentioned person shall be deemed, for the purposes of this Act, not to be part of the adjusted acreage of the first-mentioned holding.

(3) An area larger than 20 adjusted acres may be prescribed, by the Minister for Finance, for the purposes of subsection (1) of this section and subsection (3) of section 4 of this Act for any year during the period from the passing of this Act to the end of the year immediately following that in which the compilation of the classification lists is completed, and those subsections shall, for any year for which an area stands so prescribed as aforesaid, have effect as if the area standing so prescribed were substituted for the area for the time being specified in those subsections.