← belizelaw.ai · Land Tax, Cap. 58 · PART IV — Levy and Taxes
Taxes a first charge on land
Cap. 58, s. 26 · Revised Edition 2020
(1) All taxes payable under this Act shall be a charge on the land in respect of which they are due and on buildings standing thereon and the charge shall take priority over every other charge or debt whatsoever.
(2) Any person having such charge or debt by specialty or otherwise may pay the taxes to which the land subject to the charge or debt is liable and add the moneys so paid to the debt or other sum charged as aforesaid and thereupon the increased 18 [CAP. 58 charge or debt shall bear the same interest and may be enforced and recovered in the same manner as the original charge or debt.
Have a question about this section? Ask belizelaw.ai →