Lands and Buildings Taxes Act (Cap. 76:04). Country/Territory Trinidad and Tobago Document type Legislation Date 1920 (2009) Source FAO, FAOLEX Original source Ministry of Legal Affairs. Long titleAn Act relating to taxes on Lands and Buildings outside the limits of the Municipal Areas. Subject Land & soil Keyword Tax/levy Land valuation Legal proceedings/administrative proceedings Geographical area Americas, Caribbean, Latin America and the Caribbean, North Atlantic, Small Island Developing States Abstract This Act imposes a tax on all lands and buildings not being within the Cities of Port-of-Spain and San Fernando, or the Boroughs of Arima and Point Fortin. It also requires owners or occupiers of land or buildings to make returns and provides with respect to the assessment of the value of land or buildings, collection of taxes and appeal against assessment. It also provides for forfeiture of land as an enforcement measure. Any land forfeited under this Act may be dealt with as vacant or waste State lands. Full text English Website www.legalaffairs.gov.tt References - Legislation Repealed by Property Tax Act, 2009 (Act No. 18 of 2009). Legislation | Trinidad and Tobago | 2009 Keyword: Land tenure, Credit, Land valuation, Legal proceedings/administrative proceedings Source: FAO, FAOLEX