Ecolex Logo
The gateway to
environmental law
Search results » Legislation

Property Tax Act (Cap. 17.16).

Country/Territory
Montserrat (UK)
Document type
Legislation
Date
1988 (2013)
Source
FAO, FAOLEX
Long title
An Act to provide for the imposition of property tax from the year 1988.
Subject
Land & soil
Keyword
Land tenure Tax/levy Agricultural land Land valuation Classification/declassification
Geographical area
Americas, Caribbean, Latin America and the Caribbean, Small Island Developing States
Abstract

This Act imposes a tax on property on hereditaments, i.e. any real property and all estates, interest, easements and rights whether equitable or legal in, to or out of real property. It also provides for collection and recovery of taxes and other matters relating to taxation such as valuation and appeal against valuations and impositions. Hereditaments shall, for the purpose of this Act be classified into agricultural, residential, business and institutional by the authority that may be appointed for that purpose. land used for agriculture shall be taxed at a reduced rate.

Full text
English
Website
agc.gov.ms

References - Legislation

Implemented by

Property Tax Determination of Rate Order (Cap. 17.16).

Legislation | Montserrat (UK) | 1988 (2002)

Keyword: Land tenure, Tax/levy, Agricultural land

Source: FAO, FAOLEX

Amended by

Property Tax (Amendment) Act, 2017 (No. 10 of 2017).

Legislation | Montserrat (UK) | 2017

Keyword: Land tenure, Tax/levy, Agricultural land, Land valuation, Legal proceedings/administrative proceedings

Source: FAO, FAOLEX