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Land Valuation and Taxation Regulations.

Country/Territory
Namibia
Document type
Regulation
Date
2007 (2017)
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Land reform Agricultural land Tax/levy Land valuation Legal proceedings/administrative proceedings
Geographical area
Africa, South Atlantic, Southern Africa
Abstract

These Regulations, made under section 77 of the Agricultural (Commercial) Land Reform Act, concern the valuation of agricultural land for land tax purposes, the imposition and collection of land tax, and various related matters such as land tax returns and objections and appeal against valuations. There must be paid by every owner of agricultural land for the benefit of the Land Acquisition and Development Fund established under the Agricultural (Commercial) Land Reform Amendment Act, 2000, in respect of each financial year, a land tax based on the land value (also to be known as the unimproved site value) of that land as shown on the main or interim valuation roll and calculated at such rate or progressive rate as may be determined by a notice under section 76 of the Act.

Full text
English
Website
www.lac.org.na

References - Legislation

Implements

Agricultural (Commercial) Land Reform Act, 1995.

Legislation | Namibia | 1995 (2014)

Keyword: Equity, Agricultural land, Basic legislation, Land reform, Expropriation, Land tenure, Ownership, Foreign land tenure, Court/tribunal, Lease, Subdivision of land, Institution

Source: FAO, FAOLEX