[Lee Howard]

We have 2 assessments owned by the same people who allow another large landholder to agist cattle on the properties. The owner of the cattle is claiming farmland (couple hundred cattle) which is fine however the owner of the other 2 properties has now lodged a farmland application stating cattle are moved between the properties and numbers vary each month but usually only 30 cattle between the 2 properties at a time. They have supplied a copy of the lease which states that the lessee shall pay all levies, rates and taxes.

All 3 assessments have land values between $2million & 5.9 million so the difference in rates is fairly substantial. What are your thoughts do you think they all qualify for Farmland rates?

[Robert Hay]

Hi Lee

There are some good judgements that can be referenced under the case law link, Under Categorisation – Farmland.

Robert

[Carla Mete]

Hi, SCC are currently undertaking a Farmland Review and we have one ratepayer who submits the same figures on her application form each year. She has stated that she has not completed her Tax return yet, and there are no financial documents supporting her application. In the past it seems she has always been approved based on the figures she writes on her form, however, I would like to see some actual financial documents to support her claim. I was wondering what other Council’s request in instances like this?

[nucleo]

Hi Lee
I hate to sound repetitive but if you have a look at the La Vie case that Peter Cowman spoke about at the conference this may assist you.

[nucleo]

Hi Carla
We ask for a copy of their Local Land Services annual return of stock and land for the previous financial year. You can aslo request copies of receipts for purchases and sale of stock.

[Darryl Telfer]

Just my view on Lee’s original post.

It matters not that the land is not farmed by the owner provided that “it is a parcel of rateable land valued as one assessment and its dominant use is for farming….” and the other elements of S515 are met.

Without more information its impossible to determine if those other elements could be satisfied but the La Vie ruling (thanks Adele) indicates it probably doesn’t with 30 head of cattle but “…each matter must be dealt with on its facts and circumstances”.

Carla,
I’d be asking for the LLS return also (thanks again Adele), stock movement records and stock trading account as pertains to the 2 parcels in question. Its up to the applicant to provide what they think is appropriate to support their application – we can’t insist on anything but can only consider what they provide.

[Carla Mete]

Thank you Adele and Darryl

[Author]

Posts