Non-citizens Undeveloped Land Tax Act (No. 14 of 1978). Country/Territory Antigua and Barbuda Document type Legislation Date 1980 (1992) Source FAO, FAOLEX Subject Land & soil Keyword Land tenure Foreign land tenure Agricultural land Tax/levy Abandoned land/unoccupied land Geographical area Americas, Caribbean, Latin America and the Caribbean, North Atlantic, Small Island Developing States Abstract This Act formulates a duty of non-citizens to develop land held in ownership, grants powers to the Minister to declare land held by non-citizens to be underdeveloped land and imposes an annual tax on the value of such underdeveloped land. Full text English Website www.laws.gov.ag