Property Tax Act CAP 257B (No. 2 of 1997).

This Act lays down provisions as regards the collection of property tax; classification of property to use as agricultural, commercial, residential, industrial, hotel, institutional, amenity, reserve and waste or such other use; property tax register and valuation list; the powers and duties of the valuation officer; and the establishment and powers of the Land Valuation Appeal Board. This Act allows for the reduction of property tax by ninety percent of agricultural lands, where the owner produces a certificate of the Ministry of Agriculture which certifies that the aforesaid land was utilized effectively for agricultural purposes. It also underlines that the forms set out in the Schedule must be used for the purposes of this Act.