Land Tax

Cap. 58 · Revised Edition 2020 · 51 sections

s. 1Short title
s. 2Interpretation
s. 3Appointment of Chief Valuer
s. 4Delegation by Chief Valuer
s. 5Submission of return
s. 6Submission of false return
s. 7Valuation by Chief Valuer
s. 8Right to enter land
s. 9Duty to supply information
s. 10Obstruction
s. 11Arbitration
s. 12Contents of valuation roll
s. 13Repealed
s. 14Failing to submit return
s. 15Chief Valuer to assess upon failure to submit return
s. 16Chief Valuer may amend roll
s. 17Substitution of sale price
s. 18Notification upon change of ownership
s. 19Valuation upon division
s. 20Arbitration under section 11
s. 21Levy of land tax
s. 22Minister to determine rate of tax
s. 22AMinister may delegate specified functions
s. 23Minimum tax and exemptions
s. 23ASpeculation tax
s. 23BLand chargeable to tax not to be subdivided
s. 24When taxes due
s. 25Power of person in possession of land to pay tax and deduct same from rent
s. 26Taxes a first charge on land
s. 27Readjustment of the tax where returns subsequently discovered incorrect
s. 28Power to remit tax
s. 29Power to exempt from taxation
s. 30Remission of tax on grounds of indigence
s. 30A“Notice of remission under Section 28 or 30
s. 31Valuation of roll to be prepared from returns and made public
s. 32Forms
s. 33Notice of assessment and power to impose tax
s. 34Mode of recovering tax
s. 35Service of summons
s. 36Name of owner
s. 37Ex parte hearing
s. 38Sale to recover unpaid taxes and to be by Public auction fixing reserve price
s. 39Conveyance of land in payment of taxes
s. 40Serving notice
s. 41Power of Supreme Court
s. 42Moneys credited to Consolidated Revenue Fund
s. 43Regulations
s. 44Objection when ownership changes subsequent to giving notice
s. 45Power to obtain evidence
s. 46Penalty
s. 47Repeals