LAND TAXATION (RELIEF) ACT

ARRANGEMENT OF SECTIONS

   1   Short title

   2   Interpretation

   3   Constitution of Board

   4   Derating orders

   5   Application for relief

   6   Derating certificate

   7   Power of Board

   8   Power of adjudicating authority to determine whether valuation takes into account potential use of land

   9   Appeals to the Minister from a decision of the Board

   10   Effect and duration of relief certificate

   11   Effect and duration of derating certificate

   12   Revocation of relief or derating certificate

   13   Notification of change of use of land

   14   Staff and remuneration

   15   False returns or statements

   16   General power to make regulations

   17   Service of notice

      SCHEDULES

 

THE LAND TAXATION (RELIEF) ACT

[Date of Commencement: 1st April, 1959]

Law 4 of 1960.

Acts
42 of 1964,
36 of 1973,
12 of 1985.

LNs
152/1962,
124/1963,
383/1973,
44/1975,
71/1993.

1   Short title

   This Act may be cited as the Land Taxation (Relief) Act.

[42/1964 s 2.]

2   Interpretation

   In this Act-

   "adjudicating authority" in relation to any valuation of land under the Land Valuation Act, means the Commissioner of Valuations, the Court of Appeal or any other Court, as the case may be, finally determining the valuation of that land;

   "agricultural land," means land which for the time being is used exclusively or principally for agricultural, horticultural or pastoral purposes or for the keeping of bees' poultry or livestock;

   "approved organisation" means, in relation to an approved purpose, an organisation specified for the time being in the second column of the First Schedule;

   "approved purpose" means a purpose for the time being specified in the first column of the First Schedule;

   "Board" means the Land Taxation Relief Board constituted by section 3;

   "derating certificate" means a certificate granted consequent on a derating order and pursuant to this Act authorising a reduction of land tax payable by any person;

[36/1973 s 2.]

   "land tax" means property tax, parish rates, water rates, lighting rates or any other tax or rate based on the ownership or occupation of land;

   "person in possession of land" includes the attorney, overseer or manager or other person having the management of or the collection or the receipt of the rents, issues or profits of any land as well as the owner, occupier or person actually in possession of such land;

   "relief certificate" means a certificate granted pursuant to this Act authorising a reduction of land tax payable by any person.

3   Constitution of Board

   (1) There is hereby constituted a Land Taxation Relief Board consisting of the Commissioner of Inland Revenue, the Commissioner of Land Valuations and four other persons appointed by the Minister.

[36/1973 s 3(a); 12/1985 Sch.]

   (2) The Minister may appoint any person to act temporarily in place of any member of the Board in the case of the absence or inability to act of such member.

   (3) The Minister shall appoint one of the members of the Board to be the chairman thereof.

   (4) Three members of the Board shall constitute a quorum thereof.

[36/1973 s 3(b).]

   (5) The Board shall meet at such times as may be necessary or expedient for the transaction of business and such meetings shall be held at such places and times and on such days as the Board may determine.

   (6) The chairman shall preside at the meetings of the Board.

   (7) Subject to the provisions of this section the Board may regulate its own proceedings.

   (8) All documents made by, and all decisions of, the Board may be signified under the hand of the chairman or any member of the Board authorised to act in that behalf or by the secretary of the Board.

   (9) The validity of any proceeding of the Board shall not be affected by any vacancy amongst members thereof or any defect in the appointment of a member thereof.

   (10) For the purposes of carrying out the objects and purposes of this Act, the Board may delegate to the Commissioner of Valuations or to a Collector of Taxes, any of its powers, duties and responsibilities under this Act (other than the power of delegation), and such delegation may be made in respect of any particular matter or of any class of matters or generally, or may be limited to any part of the Island and may be subject to or on such terms and conditions as the Board thinks fit.

[36/1973 s 3(c).]

   (11) Every delegation under subsection (10) shall be revocable at the will of the Board and no delegation shall prevent the exercise of any power, duty, function or authority by the Board.

4   Derating orders

    (1) The Minister may, by order (in this Act referred to as a derating order), authorise the derating for taxation purposes of such land as may be specified in the order and, without prejudice to the generality of the foregoing, such order may-

   (a)   specify factors which may be taken into account by the Board in determining whether or not to grant a derating certificate;

   (b)   prescribe from time to time the percentage by which or the manner in which property tax payable on any land specified in the order may be derated, so, however, that different percentages or different arrangements may be prescribed in relation to the same category of land or to different categories of land, as the Minister may deem fit; and

   (c)   make such ancillary provisions as the Minister thinks fit.

   (2) Any order under subsection (1) shall be subject to affirmative resolution of the House of Representatives.

   (3) Until varied or revoked by an order made under subsection (1) the order set out in the Third Schedule shall have effect.

   (4) The variation or revocation of a derating order shall not prejudicially effect the operation of any derating certificate for the time being in force.

5   Application for relief

   (1) Any person for the time being liable to pay land tax the amount of which is affected by a valuation of land made under the Land Valuation Act, may apply in the prescribed manner on the prescribed form and within the prescribed time to the Board for a relief certificate if-

   (a)   the land was at the time of valuation and is being used bona fide as agricultural land and the valuation thereof takes into account the potentialities of the land for use other than as agricultural land; or

   (b)   a building on the land at the time of valuation was then and is being used bona fide as a private dwelling-house and the valuation of the land takes into account the potentialities of that land as a suitable site for any of the following types of development purposes-

         (i)   an hotel or guest-house; or

         (ii)   a shop, office or other commercial building; or

         (iii)   an industrial building; or

         (iv)   a block of residential flats; or

         (v)   a type of residence which, would necessitate re-development of the land and involve substantial capital expenditure; or

   (c)   the land was at the time of valuation and is being used bona fide for an approved purpose by an approved organisation and the valuation thereof takes into account the potentialities of that land as a suitable site for subdivision or for any of the types of development purposes set out in paragraph (b).

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