Farm Tax Act, 1985
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Classification of agricultural land holdings. |
4.—(1) The Commissioner shall compile a list (to be known as a classification list) in such form as may be determined by the Minister for Finance in respect of the functional area of each local authority in the State of every agricultural land holding in that functional area the adjusted acreage of which is determined under subsection (3) of this section and (as respects such holdings parts of which are situated in the functional areas of more than one local authority) of the part in that functional area. | |
(2) Each classification list 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 (as determined by the Commissioner under this section) and the location, of each agricultural land holding, or part of such a holding, listed in the list. | ||
(3) The Commissioner shall determine the adjusted acreage of— | ||
(a) every agricultural land holding the adjusted acreage of which is not less than 20 adjusted acres, | ||
(b) every agricultural land holding the adjusted acreage of which is less than 20 adjusted acres but is such that, if it were added to the adjusted acreage of any part or parts of an agricultural land holding or holdings apportioned under section 3 of this Act to the person who occupies the first-mentioned holding, the total of the adjusted acreages would, in the opinion of the Commissioner, be not less than 20 adjusted acres, | ||
(c) every agricultural land holding which is occupied by two or more persons whether as joint tenants, tenants in common or otherwise and the adjusted acreage of which is such that, if it were apportioned under section 3 of this Act and the part so apportioned to any of those persons were added to the adjusted acreage of any other agricultural land holding or holdings, apportioned under the said section 3 where appropriate, occupied by that person, the total of the adjusted acreages, as so apportioned where appropriate, would, in the opinion of the Commissioner, be not less than 20 adjusted acres, | ||
and, as respects such a holding situated in the functional area of more than one local authority, shall determine the adjusted acreages of the parts of the holding in each such area. | ||
(4) The Commissioner may, if he thinks it appropriate to do so, determine the adjusted acreage of an agricultural land holding under this section and list the holding and enter the particulars in relation thereto specified in subsection (2) of this section in a classification list notwithstanding the fact that— | ||
(a) owing to having been prevented from doing so, no officer has, pursuant to section 17 of this Act, entered the holding for the purposes of this section, or | ||
(b) in response to a request for information by an officer of the Commissioner under the said section 17 , no information in relation to the land, or information in relation to the land that is inadequate, false or misleading in a material particular, has been furnished to any such officer under that section. | ||
(5) The Commissioner— | ||
(a) shall, as soon as may be after the 1st day of September, 1986, but not more than one month after that date, send to the local authorities to whose functional areas they relate copies of the classification lists compiled under this section during the period ending on that date, whether or not the compilation has in each case been completed, | ||
(b) shall, as soon as may be after the 1st day of March, 1987, but not more than one month after that date, send to the local authorities to whose functional areas they relate copies of the classification lists the compilation of which was continued under this section during the period of 6 months ending on that date, whether or not the compilation has in each case been completed, | ||
(c) shall, as soon as may be after the 1st day of September, 1987, but not more than one month after that date, send to the local authorities to whose functional areas they relate copies of the classification lists the compilation of which was continued under this section during the period of 6 months ending on that date, whether or not the compilation has in each case been completed, and | ||
(d) shall, as soon as may be after each subsequent 1st day of September until the compilation of all the classification lists has been completed, but not more than one month after each such date, send to the local authorities to whose functional areas they relate copies of those classification lists the compilation of which was continued during the periods of 12 months ending on those dates. |