Page:Public General Statutes 1896.djvu/271

to be made, before they have sufficient information to enable them to give final certificates.

Seperate statement in valuation lists, &.c, of value of agricultural land.5. In every valuation list and in the basis or standard for any Separate county rate, and in any valuation made by the council of a borongh or any other council for the purpose of raising the borough or other rate.

(a) where separate hereditaments are specified therein, the value of agricultural land shall be stated separately from that of any building or other hereditament; and

(b) in every case the total rateable value of the agricultural land in each parish shall be stated separately from the tot^l rateable value of the buildings or other hereditaments in such parish; and whenever a copy of the total of the rateable value of any parish is required to be sent to any person, such copy shall state both the above-mentioned totals; and .

(c) where any hereditament consists partly of agricultural land and partly of buildings, the gross estimated rental of the buildings, when valued separately, in pursuance of this Act, from the agricultural land shall, while the buildings ate used only for the cultivation of the said land, be calculated not on structural cost, but on the rent at which they would be expected to let to a tenant from year to year, if they could only be so used; and the total gross estimated rental of the hereditament shall not be increased by the said separate valuation.

Procedure for ascertaining deficiency and for separation of value of agricultural land from buildings and other herediments 6.-(1.) For the purposes of this Act returns shall be made to Procedure for the Local Government Board in accordance with the prescribed ascertaining regulations—

(a) by every spending authority in relation to the sums actually received by them or their predecessors during the year next agricultural before the passing of this Act from any rate to which this Act applies;

(b) by every assessment committee or council whose duty it is to revise or make a valuation list, basis, standard or other valuation for any parish, in relation to the gross estimated rental and rateable value of that parish, and the proportion thereof which represents agricultural land; and

(c) by any such authority, committee, or council in relation to any other prescribed information

(2.) For the purpose of. the returns, statements showing the gross estimated rental and rateable value of the agricultural land in a parish, and, in the case of any hereditament separately valued which consists in part of agricultural land and in part of buildings or other hereditaments, of each such part, shall be made by the overseers of every parish, and corrected by the assessment, committee, and sent to the surveyor of taxes, and be subject to objection or appeal by the said surveyor and overseers before the assessment committee, and the justices in special sessions, and the court of quarter sessions, and subject to the right of any aggrieved ratepayer to be heard upon the said appeal, in such form, within such times, and generally in such manner, and subject to such provisions, as may be prescribed. These provisions shall conform as nearly as