1   Short title

   2   Interpretation

   3   Power of Minister to declare improvement areas

   4   Objections to classification

   5   Review of decision of Commissioner

   6   Amendment of orders re classification

   7   Constitution and operation of Review Board

   8   Payment of land improvement tax

   9   Exemptions from tax

   10   Power of Minister to remit tax

   11   Assessment rolls

   12   Land improvement tax enforceable under Tax Collection Act



[Date of Commencement: 10th October, 1968]

41 of 1968,
12 of 1985.

1   Short title

   This Act may be cited as the Land Improvement Tax Act.

2   Interpretation

   In this Act

   "improvement area" means an area declared by order under section 3 to be an improvement area;

   "land improvement tax" means tax imposed pursuant to an order under section 3;

   "person in possession of property" and "property" have the meanings assigned to those expressions in section 12 of the Property Tax Act.

3   Power of Minister to declare improvement areas

   (1) Subject to the provisions of subsection (3), whenever the Government undertakes, or proposes to undertake, in any area, expenditure from public funds which, in the opinion of the Minister, is substantial, it shall be lawful for the Minister by order-

   (a)   to declare any such area to be an improvement area and the provisions of this Act shall apply in relation to properties in that area;

   (b)   to classify all br any properties the boundaries of which fall within, or partly within and partly without, an improvement area;

   (c)   to impose, during the continuance in force of the order, a tax at a uniform rate or at a graduated rate upon the value of such properties in accordance with their classification;

   (d)   to specify the date on which the first payment of the tax imposed shall fall due, or to specify different dates on which such first payment shall fall due in relation to properties of different classifications;

   (e)   to provide that the amount of the first payment of the tax, either in relation to properties generally in an improvement area or in relation to properties of any specified classification, shall be a part only of the amount payable for a full year and to specify the manner in which such part is to be determined;

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   (f)   from time to time to vary or cancel any such order.

   (2) Land improvement tax shall be imposed on the basis of valuations under the Land Valuation Act, in relation to properties in parishes where property tax is levied on the unimproved value of such properties and on the basis of valuations under the Valuation Act in relation to properties in other parishes.

   (3) Any classification of properties pursuant to paragraph (b) of subsection (1) shall have regard amongst other things to the benefit which, in the opinion of the Minister, has accrued or is likely to accrue to those properties.

   (4) Every order under this section shall be subject to affirmative resolution of the House of Representatives.

4   Objections to classification

   (1) Where any person in possession of property is dissatisfied with the classification of that property under an order made pursuant to section 3, he may, within the prescribed time post or lodge with the Commissioner of Valuations an objection in writing against the classification stating the grounds upon which he relies.

   (2) The Commissioner shall, with all reasonable despatch, consider the objection and may either-

   (a)   disallow it; or

   (b)   allow it either wholly or in part and, if he does so, shall make a recommendation to the Minister that the order be modified accordingly pursuant to section 6.

   (3) Written notice of the Commissioner's decision shall be given to the objector.

   (4) In this section "the prescribed time" means, in relation to any property classified by an order under section 3, the period of three months next after the date specified in the order as being the date on which the first payment of the tax imposed shall fall due in respect of that property.

5   Review of decision of Commissioner

   (1) Any objector who is not satisfied with the decision of the Commissioner upon an objection, may, within sixty days after the service of the notice of that decision, by memorandum in writing, request the Commissioner to refer the decision to a Review Board for review of that decision.

   (2) A review pursuant to subsection (1) shall be limited to the grounds stated in the objection:

Provided that the Review Board may, in its discretion, permit the grounds to be amended.

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