Farm Tax Act, 1985

Establishment of, and appeals to, Farm Tax Tribunal.

8.—(1) (a) There shall, by virtue of this section, be established on such date as may be prescribed by the Minister for Finance a tribunal, to be known as the Farm Tax Tribunal and in this Act referred to as the Tribunal, to hear and determine appeals under subsections (2) and (3) of this section.

(b) The provisions of the Schedule to this Act shall have effect in relation to the Tribunal.

(2) (a) (i) An owner or occupier of an agricultural land holding, may, by notice in writing sent by post or given by him or on his behalf to the Tribunal within 28 days from the date of the publication, pursuant to subsection (8) of section 6 of this Act or subsection (8) of section 7 of this Act, of a notice in relation to a determination under the said section 6 or 7 , as the case may be, or of the receipt of the notification under subsection (12) of the said section 7 appeal to the Tribunal from the determination.

(ii) A local authority may, by notice in writing sent by post or given to the Tribunal within 28 days from the date of the publication, pursuant to subsection (8) of section 6 of this Act or subsection (8) of section 7 of this Act, of a notice in relation to a determination under the said section 6 or 7 , as the case may be, or of the receipt of the notification under subsection (12) of the said section 7 appeal to the Tribunal from the determination.

(b) A notice under paragraph (a) of this subsection 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 concerned relates and particulars of the determination appealed against and of the grounds for the appeal.

(c) The Tribunal shall transmit a copy of every notice received by it under paragraph (a) of this subsection to the Commissioner (who shall be the respondent in, and be entitled to be heard and to adduce evidence at the hearing of, the appeal concerned) and to any other person appearing to have an interest in or to be likely to be affected by the determination of the appeal concerned and that person shall be entitled to be heard and to adduce evidence at the hearing of the appeal.

(3) (a) An occupier of an agricultural land holding may, by notice in writing sent by post or given to the Tribunal, within 28 days from the date on which notification of an apportionment of the adjusted acreage of the holding under section 3 of this Act was sent or given to him under the said section 3 , appeal to the Tribunal against the apportionment.

(b) A notice under paragraph (a) of this subsection shall contain the particulars entered in the relevant classification list of the agricultural land holding to which the appeal concerned relates and particulars of the apportionment appealed against and of the grounds for the appeal.

(c) The Tribunal shall transmit a copy of every notice received by it under paragraph (a) of this subsection to the occupiers (other than the occupier bringing the appeal) of the agricultural land holding concerned, to every local authority concerned (who shall be the respondents in, and be entitled to be heard and to adduce evidence at the hearing of, the appeal concerned) and to any other person appearing to have an interest in or to be likely to be affected by the determination of the appeal concerned and that person shall be entitled to be heard and to adduce evidence at the hearing of the appeal.

(d) A variation of an apportionment under section 3 of this Act made under subsection (1) of this section or (in the case of an appeal from a determination under that subsection) subsection (4) of this section shall have effect as on and from the date of the receipt by the occupier concerned of the relevant notification referred to in paragraph (a) of this subsection.

(4) A party to an appeal to the Tribunal or any other owner or occupier of an agricultural land holding affected by the determination may, within 28 days of the announcement of the determination of the appeal by the Tribunal, appeal from the determination to the High Court on a point of law.

(5) The Commissioner shall as soon as may be cause the appropriate classification list to be amended, where any such amendment falls to be made pursuant to a determination of the Tribunal or a decision of the High Court in relation to an appeal under this section and shall notify in writing the local authority, or local authorities, concerned of the amendment.

(6) The Minister for Finance may, with the consent of the Minister for the Public Service, from time to time appoint from among his officers such and so many persons as he considers necessary to assist the Tribunal in the performance of its functions under this Act.