Land Development Duty Act. Country/Territory Jamaica Document type Legislation Date 1958 (2001) Source FAO, FAOLEX Subject Land & soil Keyword Land-use planning Tax/levy Land valuation Legal proceedings/administrative proceedings Geographical area Americas, Caribbean, Latin America and the Caribbean, Small Island Developing States Abstract This Act imposes levies, duties and charges on land in relation with the development of or transactions in land in a Special Development Area, i.e. an area declared as such by the Minister pursuant to this Act. The Act also concerns the valuation of land for tax purposes, appeals against decisions of the Commissioner of Taxpayer Audit and Assessment with the Revenue Court and legal proceedings in respect of land for which no tax was paid. Full text English Website www.moj.gov.jm References - Legislation Implemented by Land Development Duty Regulations. Legislation | Jamaica | 1960 (1976) Keyword: Land-use planning, Tax/levy, Land valuation, Legal proceedings/administrative proceedings, Dispute settlement Source: FAO, FAOLEX