The Internal Drainage Boards (Finance) Regulations 1990

Annual value of agricultural land and agricultural buildings

7.—(1) For the purposes of sections 64(1) and 67 of the principal Act, the annual value of an annual value property in relation to any drainage rate made in respect of the financial year beginning in 1993 and subsequent financial years shall be its annual value determined in accordance with the Schedule to these Regulations.

(2) Without prejudice to section 67 of the principal Act, every board shall, not later than 31st December 1992, determine the annual value in accordance with the said Schedule of each annual value property in their district on that date.

(3) Where any agricultural land or agricultural buildings becomes an annual value property after 31st December 1992 in a district, the board of that district shall determine its annual value in accordance with the said Schedule as soon as practicable after the date on which it becomes such a property and that annual value shall have effect from that latter date.

(4) A determination made by a board under paragraphs (2) or (3) of this regulation may be the subject of an appeal in accordance with the provisions of section 78 of the principal Act in the same manner as if it were a determination under section 67(2) of that Act.

(5) For the purpose of enabling a board to fulfil the requirements of paragraphs (2) and (3) of this regulation, the occupier of an annual value property shall afford to the board in whose district the property lies, its officers and agents, reasonable facilities to inspect the property.