Farmers or farmworkers living in a house with an Agricultural Occupancy Condition (AOC) may be paying too much council tax, as some properties were incorrectly valued when the council tax system was first introduced.Judy Holmes, chartered surveyor and head of rural landlord and tenant at Berrys, appealed the council tax band for the farm bungalow she lives in, after discovering that the impact of the agricultural tie on the value of the property had not been accounted for.
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