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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