1   Short title

   2   Interpretation

   3   Payments of specified rates on certain properties

   4   Collection

   5   Regulations

   6   Saving




[Date of Commencement: 4th February, 1972]

Act 4 of 1972.

1   Short title

   This Act may be cited as the Property (Rates and Taxes) (Relief) Act.

2   Interpretation

   In this Act-

   "Corporate Area" and "Corporation" have the meanings assigned to those expressions, respectively, in section 3 of the Kingston and St. Andrew Corporation Act;

   "local authority" means the Corporation or any Parish Council;

{akeebasubs !jamaica law}



   "Parish Rates" means rates provided for by section 7 of the Parochial Rates and Finance Act.

3   Payments of specified rates on certain properties

   (1) Notwithstanding anything to the contrary, in each financial year commencing after the 31st December, 1971, there shall be paid, in relation to any property to which this subsection applies, thirty cents in lieu of all such rates as may be imposed upon the property by virtue of provisions specified in the Schedule:

   Provided that no payment-

   (a)   shall be made under this subsection as payment of any rate in case of the property being exempted by any enactment from that rate or in case of liability thereto being, as respects such payment thereof, fully discharged by virtue of any enactment providing for relief in that behalf;

   (b)   under this subsection shall be deemed to be made with reference to more of any rate than is payable consistently with any limited relief therefrom provided for by any enactment.

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