Property Tax Ordinance, 2008 (No. 3 of 2008).
Country
Type of law
Legislation
Abstract
This Ordinance introduces a tax on the ownership of property including land. It also provides for the valuation of property, exemptions from taxation, recovery of taxes, appeals and the administration of provisions of the Ordinance.
Conservation land and land designated as heritage property shall be exempted from taxation. The Chief Valuation Officer shall maintain a Valuation List of property. The Ordinance establishes the Valuation Review Board and provides that appeal may be had against decisions of the Board with the High Court.
Conservation land and land designated as heritage property shall be exempted from taxation. The Chief Valuation Officer shall maintain a Valuation List of property. The Ordinance establishes the Valuation Review Board and provides that appeal may be had against decisions of the Board with the High Court.
Attached files
Long title of text
An Ordinance to provide for the modernisation of property tax, for the exemption of certain properties from valuation and taxation, for the procedure for the valuation of property, for the payment of taxes, and for the recovery of tax, and for related matters.
Date of text
Repealed
No
Serial Imprint
Christopher and Nevis Official Gazette, 2008, pp. 1-39.
Source language
English
Legislation Amendment
No