Deleted Deleted.

Diversion of land to agricultural purpose

1. (1) When land assessed for use for a purpose other than agriculture is divert to an agricultural purpose the assessment shall be equal to the assessment of the land for agricultural purpose, as fixed at the last settlement.
2. (2) When there has been no such assessment for agricultural purposes, the assessment shall be fixed at the rate adopted for similar soil class in the same village or in a neighboring village at the last settlement.