Agricultural (Commercial) Land Reform Second Amendment Act, 2003 (No. 19 of 2003). Country/Territory Namibia Document type Legislation Date 2003 Source FAO, FAOLEX Long titleAn 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