Agriculture (Miscellaneous Provisions) Act 1968

30 Adjustment of annual values to secure fair distribution of burden of drainage rates.

(1) If a drainage board are of the opinion that the amount of the annual value of any relevant land in their district should, for the purpose of securing that the burden of the drainage rates payable in respect of all land in their district is fairly distributed so far as reasonably practicable among the persons liable to pay those rates, be increased or reduced having regard to changes in the circumstances by reference to which the annual value of the land in question or of any other relevant land in the district was fixed, the board may make a determination specifying as the annual value of that land such greater or smaller amount than the amount aforesaid as they consider just for that purpose, having regard to the changes and to any other alterations of annual values under this section made or proposed by the board.

(2) If the owner or occupier of any relevant land in a drainage district is of the opinion that, having regard to such changes as aforesaid, the amount of the annual value of the land should be altered for the purpose mentioned in subsection (1) of this section, he may request the drainage board in writing to make such a determination in respect of the land as is so mentioned ; and where such a request is made the board shall either comply with it or, if they consider that no alteration of the value is required for the purpose aforesaid, determine that the request be refused.

(3) Where a drainage board make a determination under the foregoing provisions of this section, they shall serve notice of the determination, together with a statement in writing of the rights of appeal conferred by section 32 of this Act, on the owner and occupier of the land to which the determination relates.

(4) Subject to section 33 of this Act, where a determination in respect of any land is made under subsection (1) of this section, the annual value of the land shall, for the purposes of any drainage rate made after the effective date, be that specified in the determination ; and where such a determination specifying an annual value is made under subsection (2) of this section, the annual value of the land shall, for the purposes of any drainage rate made in respect of any period included in the financial year in which the request for the determination was made and any drainage rate made in respect of any subsequent period, be that specified in the determination.

For the purposes of this subsection—

• " the effective date " means the date on which notices of the determination in question are served in pursuance of subsection (3) of this section on the owner and occupier of the land to which the determination relates or, where the notices are served on different dates, the later of those dates; and

• " financial year ", in relation to any drainage board, means the year fixed with respect to the board as mentioned in section 26(2) of the [1930 c. 44.] Land Drainage Act 1930.

(5) Where the annual value of any land is altered by a determination under subsection (2) of this section and drainage rates for any period in respect of the land have been or are subsequently paid by reference to its annual value before the alteration, then if the period is one for which, in accordance with subsection (4) of this section, the amount of those rates falls to be assessed on the value specified in the determination, that amount shall be recalculated accordingly and any sum overpaid shall be repaid or allowed and any sum underpaid may be recovered as if it were arrears of drainage rates.

(6) In this section " relevant land " means land in respect of which drainage rates fall to be assessed on, or on one-third of, the annual value of the land.