Repeals

The former Land Tax Ordinance, Ch. 44 R. L. 1958 and amendments there-to and the Land Tax (Rural Land Utilization) Ordinance, Ch. 48 and amendments thereto are repealed with effect from the day this Act comes into operation. 30 [CAP. 58 SCHEDULE I LAND TAX ACT Returns and Change of Ownership [Sections 5 and 18] A return of taxable land belong to …………………..situated at ……………….Submitted on the day of ………………..20 Owner’ s name and name of property Name of occupie r Situatio n of property Title under which propert y is held Tota l No. of acres No. of acres developed (type) of developmen t No. of acres undevelope d Owner’s assessment of market value (value of improvement s and value of land) I,………………………………….,do solemnly and sincerely declare that the above return is to the best of my knowledge and belief in all respects a true and just return of all land in my possession or under my charge, in this country on the……………………….day of……………………,20……. Subscribed this …………………day of …………., 20……… Land Tax 31 SCHEDULE II1 LAND TAX ACT Returns of Notice of Assessment [Sections 33] Notice of assessment under Land Tax Act, 1982, of property situate other than in town for the year 20……. Occupier’s Name Situation of property Title under which property is held Classifi -cation No. of Acre s Assessed unimprov -ed value Rate of Tax Assess -ment Total — — — — — Take notice that you are hereby assessed according to the above particulars in the sum of $...................and you are hereby required to pay on or before the 1st day of April, 20……, the said sum to the Commissioner of Land Tax. 44 of 2017. Dated this ………………day of ……………..20….. ____________________________ Commissioner of Land Tax NOTE: (1) Payment must be made either in BZE currency or by a cheque on a local bank in BZE currency or by a mail transfer through a local bank in BZE currency or by a Banker’s Draft on Belize or by Money order or Postal Order. 1 This Schedule was amended by Act No. 44 of 2017. 32 [CAP. 58 Land Tax (2) Please note that objections made under section 11 (1) of the Land Tax Act should reach Commissioner of Land Tax within three months of the issue of this notice. SCHEDULE III LAND TAX ACT Recovery of Unpaid Taxes (Section 38) BELIZE: THIS INDENTURE MADE this…………………….day of …………..20……..….BETWEEN (the Magistrate of the ………………….…Judicial District) (hereinafter called the grantor) of the one part and C.D. of ……………………….. (hereinafter called the grantee) of the other part. WITNESSETH that in consideration of sum of ……………………………paid by the grantee to the grantor, the receipt whereof is hereby acknowledge, the grantor doth, in pursuance of the provisions of the Land Tax Act, but not further or otherwise, grant and convey to the grantee, his heirs and assigns ALL THAT (describe premises conveyed either by words or by reference to plan or diagram thereto annexed). IN WITNESS,etc. SIGNED Magistrate, Judicial District WITNESS Land Tax 33 SCHEDULE IV LAND TAX ACT Declared Unimproved Values Per Acres (Sections 2 and 21) CATEGORIES DISTRICTS AND DECLARED UNIMPROVED PER ACRES VALUE AGRICUL- TURAL COROZAL AND ORANGE WALK CAYO BELIZE STANN TOLED O CREEK 30 acres or less $100 100 100 100 50 31 acres to 300 $500 550 600 500 100 301 acres and $600 650 700 600 300 SUBURBAN $1,000 1,000 1,500 700 500 BEACHES AND CAYES $10,000 10,000 10,000 5,000 VILLAGE LOTS (ONE ACRE AND LESS) $1,000 1,000 1,000 1,000 500