LAND VALUATION ACT

ARRANGEMENT OF SECTIONS

   1   Short title

 

PART I
General and Administration

   2   Interpretation

   3   [Deleted by Act 12 of 1985 Sch.]

   4   Power of delegation

   5   Valuation districts

 

PART II
Valuations

   6   Commissioner to make valuations

   7   Bauxite lands

   8   Date of valuation

   9   Date of first valuation in a district

   10   Effect of valuation

   11   New valuations

   12   Land to be included in one valuation

   13   Separate valuations

   14   Apportionment of property between districts

   15   Certain returns and information to be furnished

   16   Access to lands and buildings

   17   Preparation of valuation roll

 

PART III
Notice of Valuations, Objections and Appeals

   18   Notice of Valuation

   19   Right of new owner to carry on objection or appeal

   20   Objections to valuations

   21   Consideration of objections

   22   Appeal against decision of Commissioner

   23   Further appeals

   24   Collection of tax pending objection or appeal

 

PART IV
Uses of Valuation

   25   Purposes for which valuation to be used

   26   Supply of copies of valuation roll by Commissioner

   27   Commissioner to make valuations for government departments, etc

 

PART V
Miscellaneous

   28   Certified copies of, or extracts from, valuation roll

   29   Power to obtain evidence

   30   Notice of change of ownership

   31   Returns

   32   Service of notice

   33   Address for service

   34   Substituted service

   35   Right to appear

   36   Power of Minister as to times for doing acts, etc

   37   Penalties

   38   False returns or statements

   39   Place where the offence is committed

   40   Evidence

   41   Regulations

 

THE LAND VALUATION ACT

[Date of Commencement: 18th January, 1957]

Laws
73 of 1956,
41 of 1957,
23 of 1959,
15 of 1962.

Acts
44 of 1964,
29 of 1971,
15 of 1974,
7 of 1983,
12 of 1985.

LN 223/1964.

1   Short title

   This Act may be cited as the Land Valuation Act.

CPART I
General and Administration

2   Interpretation

   In this Act, unless the context otherwise requires-

   "agent" includes every person who in this Island for or on behalf of any person (hereinafter called "the principal ") has the control or disposal of any land belonging to the principal, or the control, receipt or disposal of any rents, issues or proceeds derived from any such land;

   "Commissioner" means the Commissioner of Land Valuations appointed under section 16 (a)of the Revenue Administration Act;

[12/1985 Sch.]

   "district" means a valuation district constituted for the purpose of this Act;

   "fee simple" in relation to the value of land means the estate in fee simple in possession in the land free from any lesser estates or interests therein or any encumbrances thereon or any rights or immunities conferred upon a tenant under the Rent Restriction Act and free also from any restrictive covenants and conditions other than restrictive covenants and conditions created by a Crown grant or by law;

   "improved land" means land on which improvements as defined in this Act have been effected;

   "improved value," means in relation to land the capital sum which the fee simple of the land together with any licence or other right or privilege (if any) for the time being affecting the land, might be expected to realise if offered for sale on such reasonable terms and conditions as a bona fide seller would require;

[15/1974 s 2(a).]

   "improvements" in relation to land means those physical additions and alterations thereto and all works for the benefit of the land made or done by the owner or any of his predecessors in title which, as at the date on which the improved or improved value is required to be ascertained, has the effect of increasing its value:

   Provided that-

[15/1974 s 2(b).]

   (a)   the destruction or removal of timber or vegetable growth;

   (b)   the draining, filling, excavation or reclamation of the land;

   (c)   the making of retaining walls or other similar works designed to arrest or prevent erosion or flooding of the land; or

   (d)   the grading or levelling of the land, shall not be regarded as improvements;

   "land" includes all tenements and hereditaments and also all messuages, houses, buildings, or other construction whether the property of Her Majesty, Her heirs or successors, or of any corporation, or of any private individual, and all trees growing or standing thereon but shall not include growing crops:

   Provided that-

   (a)   the value of trees, other than fruit trees, that have been planted for any purpose; or

   (b)   the value of trees that have been preserved as shelter or for ornamental purposes,

shall not be included in any valuation roll prepared under section 17;

   "local authority" means-

   (a)    a Parish Council constituted under the Parish Councils Act; or

   (b)   the Council of the Kingston and Saint Andrew Corporation constituted under the Kingston and St. Andrew Corporation Act, or

   (c)   the National Water Commission constituted under the National Water Commission Act;

   "Minister" means the Minister responsible for land valuation,

   "officer" means the Commissioner, the Deputy Commissioner and any other officer appointed pursuant to section 3 but does not include a servant so appointed;

   "owner" means the person who, whether jointly or severally is seised or possessed of or entitled to any estate or interest in land and shall include any person who, whether severally or jointly, claims that there is vested in him, and any person in whom the Commissioner believes there is vested, in possession, remainder or reversion, any estate or interest at law or in equity in the parcel 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;

   "parcel of land" means land which is separately held by any owner, or land which the Commissioner directs should be valued as a separate parcel of land;

   "return" includes all returns, notices, declarations, statements and information prescribed or required by the Commissioner to be furnished;

   "sub-divided" and "sub-divide" mean and refer to dividing lands into parts, whether the dividing is-

   (a)   by sale, conveyance, transfer or partition; or

   (b)   by any agreement, dealing or instrument inter vivos (other than a lease for any term not exceeding five years without right of renewal), rendering different parts thereof immediately available for separate disposition or separate occupation, or

   (c)   by procuring the issue of a certificate of title under the Registration of Titles Act in respect of a part of the land;

   "unimproved land" means land on which no ;improvements as defined in this Act have been effected;

   "unimproved value" means-

   (a)   in relation to unimproved land the capital sum which the fee simple of the land together with any licence or other right or privilege (if any) for the time being affecting the land, might be expected to realise if offered for sale on such reasonable terms and conditions as a bona fide seller would require;

[15/1974 s 2(a).]

   (b)   in relation to improved land the capital sum which the fee simple of the land might be expected to realise if offered for sale on such reasonable terms and conditions as a bona fide seller would require, assuming that at the time as at which the value is required to be ascertained for the purposes of this Act the improvements as defined in this Act do not exist:

   Provided that in determining the unimproved value of any land, the Commissioner may assume that-

[15/1974 s 2(d).]

   (a)   the land may be used, or continue to be used, for any purpose for which it was being used or could have been used at the time as at which the value is required to be ascertained for the purposes of this Act, and

   (b)   such improvements as may be required in order to enable the land to be so used or continue to be so used, will be made or continue to be made,

so, however, that nothing in this Act shall prevent the Commissioner, in determining the unimproved value of land, from taking into account any other purpose for which the land may be used if those improvements, if any, had not been made:

   And provided further that the unimproved value shall in no case be less than the sum that will be obtained by deducting the value of the improvements from the improved value at the time as at which the value is required to be ascertained for the purpose of this Act;

[15/1974 s 2(c).]

   "value of improvement" in relation to land means the added value which the improvements give to the land at the time as at which the value is required to be ascertained for the purpose of this Act irrespective of the cost of the improvements:

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