Farm Tax Act, 1985

Revision of classification lists.

7.—(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, apply at any time for the revision of 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, apply at any time for—

(i) the revision of 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 relevant classification list, or

(ii) the listing in the relevant classification 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 application concerned relates and particulars of the revision sought and of the grounds for the application.

(3) Subject to subsection (12) of this section, 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 the owner or occupier of whose existence and name and address he is aware of any agricultural land holding (other than that to which the application relates) affected by the amendment.

(5) The Commissioner shall before the 1st day of November in each year compile—

(a) a list (to be known as a revision list) in respect of the functional area of each local authority concerned, of the applications brought under subsection (1) of this section that were determined during the 12 months ending on the 30th day of September in that year 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 applications brought under the said subsection (1) that were determined during the 12 months aforesaid 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 revision list shall specify any amendment of the relevant classification list made under this section, or any determination made under subsection (10) (a) of this section, in the period of 12 months to which the list relates and affecting an agricultural land holding, or part of such a holding, listed in the list.

(7) The Commissioner shall, not later than the 1st day of November in each year, send to each local authority concerned a copy of any revision list or other list compiled by him under subsection (5) of this section in relation to the functional area of the authority in the 12 months ending on the 30th day of September in that year.

(8) A local authority shall within 14 days of the receipt by it of a copy of a revision list or other 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 as follows:

(a) in case, as respects the agricultural land holding concerned, there has been conduct of the kind specified in section 17 (4) of this Act by the occupier of the holding or his servant or agent, for such year as may be determined by the Commissioner or, where appropriate, the Tribunal or the High Court (including a year prior to the year in which the application under this section to which the amendment relates is made) and for each subsequent year, and

(b) in any other case, for the year next following the year in which the relevant application under subsection (1) of this section was made and for each subsequent year,

and, where, in a case to which paragraph (a) of this subsection applies, an amount in respect of farm tax or additional farm tax is payable for any year in consequence of such an amendment, it shall be deemed, for the purposes of this Act, to have been demanded under section 11 of this Act for that year on the date of the expiration in that year of the period specified in section 12 (2) of this Act or, if a date was prescribed under subsection (2) of the said section 11 for that year, that date.

(11) A date other than any date specified in subsections (5) and (7) of this section may be prescribed by the Minister for Finance for the purposes of those subsections and those subsections shall, during any period in which a date stands so prescribed as aforesaid have effect as if the date standing so prescribed were substituted for the date aforesaid standing specified in the said subsection (5) or (7), as the case may be, immediately before such prescription.

(12) (a) An application under this section shall not be entertained by the Commissioner if he determines that the circumstances governing the adjusted acreage of the holding concerned have not materially changed since its determination or latest revision (if any) under this Act and he shall notify the person making such an application of his determination.

(b) The first entry on land comprised in the holding concerned by an officer of the Commissioner following the prevention of such entry or following the obstruction or hindrance of an officer of the Commissioner in the performance of his functions under section 17 of this Act in relation to the land shall be deemed for the purposes of paragraph (a) of this subsection to be a material change of circumstances governing the adjusted acreage of the land and, in a case where subsection (8) of that section has had effect and the first such entry as aforesaid on the land comprised in the holding concerned has been made, an application under this section in relation to the holding concerned shall, notwithstanding that subsection, be entertained by the Commissioner.