Power to impose rates and fees

(1) Subject to subsection (2) of this section, rates and fees may be settled, imposed and levied upon real property and holdings of real property within the boundaries of a town by the local authority of that town. (2) The following property shall not be liable to rates and fees, (a) every building and the site thereof set apart and in use for the public worship of God on which no rent is payable; 8 (b) all property vested in or held by Her Majesty; (c) all property vested in any person or body in trust for the Government of Belize or for the public use of any town; (d) all property owned by a local authority; (e) any school approved as such by the Chief Education Officer or any schoolroom being part of or annexed to or used in connection with any building used exclusively for the public worship of God and any (f) any building together with the land appurtenant to it used exclusively for religious or charitable purposes and exempted from taxation under this Act by resolution of the local authority; and (g) every building or part of a building vested in or owned by a recognised religious denomination and occupied by a minister of that denomination. fees.