1   Short title

   2   Interpretation

   3   Parish Council estimates

   4   Minister to approve estimates

   5   Further expenditure

   6   The Minister may frame rules

      The Parochial Revenue Fund

   6B   Payments out of Fund

   7   Parish Rate

   8   Parish Rate to be gazetted

   9   Rates payable on each 1st April

   10   Payment of Rate

   11   Appropriation of Rate

   12   Joint and several liability of persons in possession

   13   Exemptions from rates

   14   Local Rates

   15   Publication of Local Rate

   16   Remission of rates

   17   Computation of rates on property consisting solely of a house and curtilage

   18   Special parochial funds

   19   Rents, fees, etc

   20   Reimbursement to the Consolidated Fund for collection of rates

   21   Incorporation of Acts

   22   Corporation to act under Kingston and St. Andrew Corporation Act

   23   Appropriation




[Date of Commencement: 29th June, 1900]

Cap 276.

29 of 1954,
54 of 1954,
3 of 1956,
24 of 1959,
14 of 1961.

2 of 1963,
30 of 1965,
7 of 1974,
12 of 1985,
23 of 1996,
19 of 2003.

1   Short title

   This Act may be cited as the Parochial Rates and Finance Act.

2   Interpretation

   (1) In this Act-

   "curtilages" means the out offices and ground lying near and used with a dwelling-house as a yard, garden, or for other purposes in connection with such dwelling-house, but shall not include an area of land exceeding one acre:

[24/1959 s 2(1).]

   "house" means any dwelling-house, shop, store, wharf, warehouse, office, or place of business;

   "property" means any property shown on the valuation roll made and settled, or from time to time duly altered and amended under the authority of the Valuation Act, and any enactment amending the same; or in substitution therefor;

   "person in possession of property" means and includes the owner, occupier, mortgagee in possession, or other person in actual possession of such property;

   "the Fund" means the Parochial Revenue Fund established under section 6A;

[23/1996 s 2.]

   "the value of property" means the gross value of any property as shown in the valuation roll:

   In any case in which new properties are added to the valuation roll by means of the Collectors' assessment or counter-assessment, after the first day of April in any year, such assessment or counter-assessment shall be deemed to be deemed to be an assessment for the purposes of the Tax Collection Act and any enactment amending the same:

   Provided that the minimum value of any property for the purposes of this Act shall be in the case of property consisting of land only, or of a house without land, or with land not exceeding a quarter of an acre in extent, forty dollars:

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