Rates on Agricultural Land (Relief) Act, 1939
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Ascertainment of specified valuation. |
2.—(1) 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, that is to say:— | |
(a) where a person is rated in respect of only one tenement of agricultural land in such county and the valuation under the, Valuation Acts of the agricultural land included in such tenement does not exceed twenty pounds, the specified valuation of such agricultural land shall be the valuation thereof under the Valuation Acts; | ||
(b) where a person is rated in respect of two or more tenements of agricultural land in such county and the total amount of the valuations under the Valuation Acts of all the agricultural land included in such tenements does not exceed twenty pounds, the specified valuation of the agricultural land included in each such tenement shall be the valuation thereof under the Valuation Acts; | ||
(c) where a person is rated under the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928), as owner in respect of two or more tenements of agricultural land in such county, the specified valuation of the agricultural land included in each such tenement shall be the valuation thereof under the Valuation Acts; | ||
(d) where the Irish Land Commission is rated in respect of only one tenement of agricultural land in such county and the valuation under the Valuation Acts of the agricultural land included in such tenement exceeds twenty pounds, the specified valuation of such agricultural land shall be twenty pounds; | ||
(e) where the Irish Land Commission is rated in respect of two or more tenements of agricultural land in such county and the total amount of the valuations under the Valuation Acts of all the agricultural land included in such tenements exceeds twenty pounds, the specified valuation of the agricultural land included in each such tenement shall be the valuation thereof under the Valuation Acts or twenty pounds, whichever is in each case the lesser; | ||
(f) the following provision shall apply where, but only where, none of the foregoing paragraphs of this section applies, that is to say:— | ||
(i) where a person is rated in respect of only one tenement of agricultural land in such county, the specified valuation of the agricultural land included in such tenement shall be twenty pounds, and | ||
(ii) where a person is rated in respect of two or more tenements of agricultural land in such county, such 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 agricultural land included in such single tenement shall be twenty pounds. | ||
(2) In this section the word “county” shall be construed as meaning the county inclusive of all urban districts which are situate in such county. |