This content is exclusively provided by FAO / FAOLEX

Lands and Buildings Taxes Act (Cap. 76:04).

Type of law
Legislation
Date of original text
Date of latest amendment
Source

Abstract
This Act imposes a tax on all lands and buildings not being within the Cities of Port-of-Spain and San Fernando, or the Boroughs of Arima and Point Fortin. It also requires owners or occupiers of land or buildings to make returns and provides with respect to the assessment of the value of land or buildings, collection of taxes and appeal against assessment. It also provides for forfeiture of land as an enforcement measure. Any land forfeited under this Act may be dealt with as vacant or waste State lands.
Long title of text
An Act relating to taxes on Lands and Buildings outside the limits of the Municipal Areas.
Notes
Consolidated version of Act No. 14 of 1920 as amended last by Act No. 30 of 2007 and authorized last by L.R.O. No. 1 of 2009.
Repealed
Yes
Serial Imprint
Ministry of Legal Affairs.
Source language

English

Legislation Amendment
No