Land Tax Order 1974 (No. 35 of 1974).

This Order makes provision for the establishment of a Land Taxation Board, appointed by the Minister for Financial and Economic Planning and elected among persons who are experienced in the agricultural and industrial development of Swaziland. The Board shall, after having heard any evidence or representation made on behalf of the Minister of Agriculture in the case of rural land, or the Minister for Local Administration in the case of urban land, determine whether any tax shall be imposed on the owner in respect of such land and, if it determines that such tax should be imposed, the rate thereof. For this purpose, the following criteria shall be taken into account: (a) the extent of any development of the land; (b) the date when the owner acquired the land; (c) the cost of the land; (d) the amount of capital expenditure incurred by the owner from the time of acquisition; (e) the best use to which the land could have been put, and the reasons, if any, for the failure so to use it; (f) the potentiality of proper development of the land; (g) the annual income accruing to the owner from such land. Any person who knowingly makes any false representations to the Board or produces a false income tax or company return shall be guilty of an offence and liable on conviction to a fine or imprisonment or both. The tax shall be payable annually to the Collector of Income Tax and shall become due from a date to be fixed by the Board. Within 14 days of having reached a decision to impose a tax on any land or to impose a penalty, the Chairman of the Board shall in writing advise the Collector of Income Tax.