Ecolex Logo
The gateway to
environmental law
Search results » Legislation

Agricultural (Commercial) Land Reform Second Amendment Act, 2003 (No. 19 of 2003).

Country/Territory
Namibia
Document type
Legislation
Date
2003
Source
FAO, FAOLEX
Long title
An Act to amend the Agricultural (Commercial) Land Reform Act, 1995 so as to empower the Minister to prescribe a tariff of different rates of land tax in respect of different categories of owners or different categories of agricultural land; to provide the basis for such differentiation of rates; to provide for the establishment of a system and process of registration of owners to identify the category into which they fall for the purpose of determining the appropriate rate of land tax applicable to them; and to provide for connected and incidental matters.
Subject
Land & soil
Keyword
Agricultural land Land reform Land tenure Tax/levy Smallholders/peasants
Geographical area
Africa, South Atlantic, Southern Africa
Abstract

The Minister may prescribe different rates with respect to different categories of owners or different categories of agricultural land, differentiating on the basis of any one or more of the following: (i) nationality or residence of owner; (ii) size of agricultural land; (iii) the number of farms owned by the same owner; (iv) activities carried on or predominantly carried on agricultural land, whether farming operations or otherwise, by an owner or any person having the right of occupation and use of agricultural land through the owner thereof; or (v) any other basis which the Minister may determine and prescribe in the notice. The Minister may also establish a system and process of registration of owners to identify the category into which they fall and determining the appropriate rate of land tax applicable to them.

Full text
English
Website
www.parliament.gov.na

References - Legislation

Amends

Agricultural (Commercial) Land Reform Act, 1995.

Legislation | Namibia | 1995 (2014)

Keyword: Equity, Agricultural land, Basic legislation, Land reform, Expropriation, Land tenure, Ownership, Foreign land tenure, Court/tribunal, Lease, Subdivision of land, Institution

Source: FAO, FAOLEX