Land Tax Act, 1982.

Country/Territory: Belize
Document type: Legislation
Date: 1982 (2001)
Source: FAO, FAOLEX
Long title: An Act to provide for a realistic basis for taxing of land, and for matters connected therewith or incidental thereto.

Subject: Land & soil
Keyword: Agricultural land Land valuation Tax/levy Dispute settlement
Geographical area: Americas, Central America, Latin America and the Caribbean, Small Island Developing States

Abstract: Land includes, inter alia, lagoons and open waters. "Agricultural land" means land outside the limits of Suburban lands, Beach lands or Towns. The Chief Valuer shall be appointed for purposes of this Act under section 3. Owners of lands situated outside the town limits shall submit a return to the Chief Valuer within three months of acquisition or entry into force of the present Act as the case may be (sect. 5). Any owner, whose return has been rejected under section 7 and for which an assessment has been made, may object to the valuation with the Commissioner of Lands and Surveys who may refer the matter to the Judge in Chambers (sect. 11). The Minister responsible for lands may from time to time, by Regulation, determine the rate of tax for different lands (sect. 22). The Minister may exempt any land from tax if damages caused by natural disaster have occurred (sect. 28) or in the interest of national development of Belize pursuant to section 29.
Full text: English
Website: www.belizelaw.org