1075. Interests in land.

Special rules exist for the valuation of agricultural property1. In determining the value of agricultural property2 which includes cottages occupied by persons employed solely for agricultural purposes in connection with the property, no account is taken of any value attributable to the fact that the cottages are suitable for the residential purposes of persons not so employed3. The value of a half share of land owned by tenants in common is half the value of the property with vacant possession subject to a discount to reflect the restricted demand for such an interest