1   Short title



   2   Interpretation

   3   Appointment of Board for each parish. Composition, powers and procedure

   4   Procedure where Commissioner of Inland Revenue or any person affected is dissatisfied with the assessment of the Board

   5   Preparation of Valuation Roll in 1938 and new Valuation Rolls, thereafter

   6   Valuation Commissioner

   7   Assistants to Valuation Commissioner

   8   Persons in possession of real property to render to Collector of Taxes in-givings

   9   Procedure where no in-givings rendered of property on Valuation Roll

   10   Procedure where Collector of Taxes is dissatisfied with in-giving

   11   Procedure where no in-giving rendered of property not on Valuation Roll

   12   Procedure where person in possession is dissatisfied

   13   Procedure where assessment or counter assessment by Collector of Taxes is not accepted

   14   Costs

   15   Power of Collector or agent to enter

   16   Valuation Roll to be signed by Commissioner

   17   New holdings of real property

   18   Notification by persons coming into or passing out of possession of real property on Valuation Roll

   19   Forms and rules to be prescribed by Minister

   20   Obstructing officer

   21   Recovery of penalties

   22   Procedure where personal service cannot be effected


Special Divisions

   23   Interpretation

   24   New Valuation Roll not to be prepared

   25   Existing Valuation Roll to continue in force

   26   Preparation of special divisions of Valuation Roll



[Date of Commencement: 11th April, 1911]

Cap 405.

29 of 1971,
12 of 1985.

1   Short title

   This Act may be cited as the Valuation Act.


2   Interpretation

   In this Part of this Act-

   "Board of Assessment", "Board", or "the Board", means the Board of Assessment established by section 3;

   "real property" includes all lands, tenements and hereditaments, together with all houses and other erections, built into or permanently attached to the soil, but does not include machinery;

   "holding of real property" includes every separate parcel of land, and each separate tenement or house that is dedicated, either temporarily or otherwise, to the uses of any person or persons other than the person or persons in possession of the real property of which it forms a part, provided that buildings supplied for the use of labourers and servants on an estate or for guests or inmates of a household and lands in the possession of tenants at will shall not be deemed to be separately dedicated;

   "Collector" means the Collector of Taxes for the parish, or the Assistant Collector of a District in the parish which the real property is situated, or in which the in-giving or assessment is made;

   "person in possession of real property" includes the attorney, overseers manager, or other person having the management of, or the collecting or receiving of the rents, issues or profits of any real property, as well as the owner, occupier or person actually in possession of such real property;

   "value" means the actual gross present value of the property, and in its application to land means the amount which the fee simple of the land if sold at the time in the open market by a willing seller in its then condition, free from incumbrances, and from any burden, charge or restriction (other than rates or taxes) might be expected to realise.

3   Appointment of Board for each parish

   (1) The Minister shall appoint for each parish a Board to be known as a Board of Assessment and such Board shall have full power to assess the value of any property in respect of which any assessment or counter assessment, as the case may be, has not been accepted and is in dispute.

Composition, powers and procedure.

   (2) The Board for each parish shall be composed of the Resident Magistrate for the parish, the Chairman (or in his absence the person for the time being performing the duties of Chairman) of the Parish Council of the parish, or in the cases of the parishes of Kingston and St. Andrew the Mayor appointed under the Kingston and Saint Andrew Corporation Act, and four other persons to be appointed by the Minister who shall hold their seats during the pleasure of the Minister.

   (3) The Resident Magistrate shall be Chairman of the Board and in his absence from any meeting the members present shall elect a Chairman for the meeting.

   (4) Three shall form a quorum.

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