LT 30 June 1989. The ratepayers (R) are engaged in the business of growing and selling turf , the subject of the appeal being one of their production sites. These sites, forming parts of various farms, were obtained for short periods from their respective owners. The lands have been made as a single entry in the valuation roll. The case describes in detail the operations carried out to produce the turf. The valuation committee decided that the subjects should be excluded from the valuation roll. The assessor appealed claiming that there had to be cultivation of land, which he accepted existed, but the product must contribute to human subsistence ie the product should be an agricultural crop. The appeal was dismissed on the grounds that the operations are compatible with farming operations, the soil is enriched by the growing of turf, and the operations involve ordinary agricultural techniques.