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Land Taxation (Relief) (Agricultural Land) (Derating) Order.

Country/Territory
Jamaica
Document type
Regulation
Date
1993 (1995)
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Tax/levy Institution Land valuation Agricultural land
Geographical area
Americas, Caribbean, Latin America and the Caribbean, Small Island Developing States
Abstract

This Order implements provisions of the Land Taxation (Relief) Act with respect to the de-rating of land by the Minister for purposes of relief from land-related taxes. The Order authorizes de-rating of land exclusively or principally used for agricultural purposes. The Order also lays down criteria for the determination by the Board whether land can be considered as being used substantially for agricultural production.

Full text
English
Website
www.moj.gov.jm

References - Legislation

Implements

Land Taxation (Relief) Act.

Legislation | Jamaica | 1959 (1990)

Keyword: Tax/levy, Institution, Land valuation, Agricultural land

Source: FAO, FAOLEX