Conveyance of land in payment of taxes

(1) It shall be lawful for the owner of any land to convey to the State for the use of the Government of Belize, and for the Minister in his discretion to accept from the owner, any such land, in payment of any taxes due and payable by such owner under this Act at a value to be agreed upon between such owner and the Commissioner of Land Tax. (2) If such owner and the Commissioner of Land Tax cannot agree upon the value of the land, the matter shall be determined by a Judge in Chambers in accordance with the provisions of section 11 as if the inability to agree on the value was the service of a notice of assessment. In determining the matter the Judge in Chambers shall have regard to the valuation roll affecting the land concerned, Provided that the owner shall before any application for the sale of the land shall have been made under the provisions of section 38 by writing under his hand addressed to the Commissioner of Land Tax state what land it is proposed to convey and the area thereof and on demand shall satisfy the Minister of his title to the land.