Property Tax Act (Cap. 17.16). Country/Territory Montserrat (UK) Document type Legislation Date 1988 (2013) Source FAO, FAOLEX Long titleAn 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