Farm Tax Act, 1985

Appeals in relation to classification lists.

6.—(1) (a) An owner or occupier of an agricultural land holding, or part of such a holding, listed in a classification list may, by notice in writing, sent by post or given by him or on his behalf to the Commissioner, within 28 days of the first publication pursuant to section 5 of this Act following such listing of a notice in respect of the list, appeal against any of the particulars entered in the list in relation to the holding, or the part.

(b) A local authority may, by notice in writing sent by post or given to the Commissioner, within 28 days of the publication pursuant to the said section 5 of a notice in respect of the relevant classification list—

(i) appeal against any of the particulars in the list in relation to any agricultural land holding, or part of such a holding, in its functional area listed in the list, or

(ii) apply for the listing in the list of an agricultural land holding, or part of such a holding, not previously so listed and for the entry in the list of the relevant particulars in relation to such holding or part,

and, upon receipt of a notice under this paragraph, the Commissioner shall, as soon as may be, cause a copy of the relevant particulars therefrom to be sent by post or given to any owner or occupier, whose name and address are entered in the list or specified in the notice, of the agricultural land holding, or part of such a holding, concerned.

(2) A notice under subsection (1) of this section shall contain the particulars, where appropriate, entered in the relevant classification list of the agricultural land holding, or part of such a holding, to which the appeal or application concerned relates and particulars of the amendment sought and of the grounds for the appeal or application.

(3) The Commissioner shall, as soon as may be after the receipt by him of a notice under subsection (1) of this section, cause the owner or occupier concerned to be informed, by notice in writing sent by post or given to him that he may, within 28 days of the receipt of the notification, make representations in writing to the Commissioner in relation to the matter and, having considered any such representations made within the time so specified, the Commissioner shall determine whether the relevant classification list should be amended and, if he determines that it should be amended, he shall determine the amendment and cause the relevant classification list to be amended accordingly.

(4) Where, as a consequence of a determination under subsection (3) of this section, a classification list is amended, the Commissioner shall, as soon as may be, cause notice in writing of the amendment to be sent by post or given to any owner or occupier of whose existence and name and address he is aware of any agricultural land holding (other than that to which the appeal or application concerned relates) affected by the amendment.

(5) The Commissioner shall in each year, until and including the year after the year in which the compilation of the classification lists under section 4 of this Act is completed and any appeals or applications in relation thereto under this section have been determined by him, compile—

(a) a list, in respect of the functional area of each local authority concerned, of the appeals and applications brought under subsection (1) of this section that were determined during the year immediately preceding in relation to agricultural land holdings and parts of such holdings situated in that area in respect of which amendments of the classification lists concerned fell to be, and were, made, and

(b) a list, in respect of the functional area of each local authority concerned, of the appeals and applications brought under the said subsection (1) that were determined during the year immediately preceding in relation to agricultural land holdings and parts of such holdings situated in that area in respect of which amendments of the classification lists concerned did not fall to be, and were not, made.

(6) (a) Each list compiled by the Commissioner under subsection (5) of this section shall be signed by the Commissioner, and shall state the name, address and description (in so far as they are known to the Commissioner) of any owner and occupier, the acreage, the adjusted acreage and the location of each agricultural land holding, or part of such a holding, listed in the list.

(b) Each list referred to in paragraph (a) of the said subsection (5) shall specify any amendment of the relevant classification list made under this section in the year to which the list relates, and particulars of any determination under subsection (10) (a) of this section, affecting an agricultural land holding, or part of such a holding, listed in the list.

(7) The Commissioner shall, as soon as may be in each year, send to each local authority concerned a copy of any lists compiled by him under subsection (5) of this section in relation to the functional area of the authority in respect of the immediately preceding year.

(8) A local authority shall, within 14 days of the receipt by it of a copy of a list compiled under subsection (5) of this section—

(a) publish a notice in a newspaper circulating in its functional area stating that a copy of the list may be inspected at specified offices of the local authority in that area between 10 a.m. and 5 p.m. on specified days during the 21 days immediately following such publication, and

(b) send by post or give to each owner and occupier of an agricultural land holding, or part of such a holding, specified in the list of whose existence and name and address it is aware notice in writing of whichever of the following is appropriate:

(i) any amendment made under this section of the relevant classification list, and particulars of any determination under subsection (10) (a) of this section, affecting the holding or part, or

(ii) the fact that no such amendment was made.

(9) A copy of a list referred to in a notice under subsection (8) of this section shall be made available for inspection by members of the public at the offices, on the days and between the times, specified in the notice and members of the public shall be permitted to enter those offices and inspect the copy on the days and between the times aforesaid.

(10) An amendment of a classification list under this section or (in the case of an appeal from a determination under this section) section 8 of this Act shall have effect—

(a) in the case of an application under subsection (1) (b) (ii) of this section, as on and from such date as may be determined by the Commissioner or, where appropriate, the Tribunal or the High Court, and

(b) in any other case, as on and from the date of the first publication pursuant to section 5 of this Act of a notice under that section following the determination under section 4 (3) of this Act in respect of the agricultural land holding concerned.