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Land Betterment Charges Law.

País/Territorio
Sri Lanka
Tipo de documento
Legislación
Fecha
1976
Fuente
FAO, FAOLEX
Título completo
A Law to provide for the levy of betterment charges on lands within areas where the value of land has increased as a result of the construction within those areas of certain development projects , financed in whole or in part by the State, and to provide for matters connected therewith or incidental thereto.
Materia
Tierra y suelos
Palabra clave
Terrenos agrícolas Valoración de tierras Tasa/impuesto
Área geográphica
Asia, Asia y Pacifico, Océano Índico, Mares del Asia Sudoriental, Asia Meridional
Resumen

The Law provides for the application of taxes on lands on which have been carried out interventions financed wholly or partly by State funds (road building, water or electricity supplies, etc. etc.) that improved them. The rate tenants or owners have to pay is calculated as 50% of market value increase for that parcel of land.

Texto completo
Inglés