Land Improvement Tax Act. Country/Territory Jamaica Document type Legislation Date 1968 (1986) Source FAO, FAOLEX Subject Land & soil Keyword Land-use planning Tax/levy Geographical area Americas, Caribbean, Latin America and the Caribbean, Small Island Developing States Abstract This Act grants power to the Minister to declare an area where the government carries out improvement works to be an improvement area, to classify properties within such area and to impose a land improvement tax on such properties. Objections against classifications may be raised with the Commissioner of Valuations and appeal against decisions of the Commissioner may be had with the Review Board established under this Act. Full text English