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Property Tax Act.

Country/Territory
Jamaica
Document type
Legislation
Date
1903 (2011)
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Tax/levy
Geographical area
Americas, Caribbean, Latin America and the Caribbean, Small Island Developing States
Abstract

This Act imposes a tax on land and other property shown on the Valuation Roll and provides for the calculation and collection of such tax. It also provides for exemptions and a procedure against land for recovery of property tax. Property that shall be subject to tax is listed in Schedule 1.

Full text
English

References - Legislation

Amended by

Property Tax (Amendment) Act, 2017 (No. 6 of 2017).

Legislation | Jamaica | 2017

Keyword: Tax/levy, Land valuation

Source: FAO, FAOLEX