Agricultural land exemption extends to cultivated fields and bona fide pasture land used for grazing and livestock rearing.

Land used for cultivation of potatoes, grain and vegetables, and land shown on evidence to be bona fide pasture or grazing land, falls within the expression "lands used solely for agricultural purposes" for municipal tax exemption where the Act does not define "agricultural". The Court applied the ordinary meaning of the term and treated livestock rearing and pasture use as agricultural when supported by evidence. On the additional evidence, the disputed waste lands were found to be pasture lands, and that finding was not challenged. The lands were therefore exempt from enhanced municipal taxation, and the appeal was dismissed.

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Issues: Whether the lands in question were used solely for agricultural purposes so as to be exempt from enhanced municipal taxation.

Analysis: The expression "agricultural" was not defined in the Act. The Court adopted ordinary and accepted meanings of the term and treated land used for cultivation of potatoes, grain and vegetables as agricultural land. It also held that pasture ground and land used for rearing livestock would fall within the concept of agricultural use if the evidence showed such use. On the earlier record the evidence was insufficient on the nature of the "waste" lands, so the matter was remitted for further evidence. The additional evidence then established that the lands were in fact pasture lands, and that finding was not disputed.

Conclusion: The lands were held to be used solely for agricultural purposes and therefore exempt from taxation. The appeal failed and was dismissed.

Ratio Decidendi: Land used for cultivation or bona fide pasture and grazing purposes falls within "lands used solely for agricultural purposes" for the purpose of municipal tax exemption.

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