14Exemption from liability for animal health rate

#### 14 Exemption from liability for animal health rate 14 Exemption from liability for animal health rate > > (1) Rateable land is exempt from any animal health rate for a year if the annual return lodged by the due date in respect of the land for the preceding year indicates that the total number of stock kept on the land was less than the number of stock represented by 50 stock units. > > > (2) For the purposes of subclause (1), in calculating the total number of stock kept on land, if any horses are kept on the land only so many horses as exceed 5 in number are to be taken into account.