Levy of land tax

(1) There shall be raised, levied, collected and paid annually a land tax on the declared unimproved value of land as provided in this Act. (2) The unimproved values for different categories of land for taxation purposes shall be as set out in Schedule IV. (3) Subject to this Act, the owner of land is liable to pay tax in respect of that land. (4) In any proceedings relating to tax in respect of land, the person named in a valuation roll as the owner of the land, shall be presumed, in the absence of proof to the contrary, to be the owner of the land liable to tax. (5) The Minister may, from time to time by order published in the Gazette, amend Schedule IV. (6) Every order made by the Minister under sub-section (5) shall be laid before the National Assembly as soon as may be after the making thereof and shall be subject to negative resolution. tax.