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National Capital District Commission (Land Tax) Regulation 1991.

Country/Territory
Papua New Guinea
Document type
Regulation
Date
1991 (2006)
Source
FAO, FAOLEX
Original source
Papua New Guinea Consolidated Legislation 2006.
Long title
Being a Regulation to make provisions for imposition of tax on land in the National Capital District.
Subject
Land & soil
Keyword
Tax/levy Land valuation
Geographical area
Asia and the Pacific, Melanesia, Oceania, Small Island Developing States, South Pacific
Abstract

This Regulation grants power to the National Capital District Commission to impose land tax in accordance with this Regulation. The tax shall be assessed in accordance with methods prescribed by the Regulation. The Commission may request the Valuer-General to carry out a valuation of taxable land. All land in the National Capital District except: (a) customary land; (b) government land; (c) land that is the subject of a lease under Division X.7 of the Land Act 1996; and (d) any other land as determined by the Commission from time to time for purposes of this Regulation, shall be taxable land.

Full text
English
Website
www.paclii.org