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 titleBeing 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