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Land Tax (Amendment) Act, 2001 (No.11 of 2001).

País/Territorio
Belice
Tipo de documento
Legislación
Fecha
2001
Fuente
FAO, FAOLEX
Fuente original
Supplement to the Official Gazette of 2001, pp. 231-235.
Título completo
An Act to amend the Land Tax act, Chapter 47 of the Laws of Belize, revised Edition 1980-1990, to provide for the imposition and collection of a speculation tax on large parcels of undeveloped land; to enable the Minister to appoint different dates for the revision of valuation rolls for different districts; to require certification from the Commissioner of Lands and Surveys for payment of land tax before transferring any land subject to tax; and to provide for matters connected therewith or incidental thereto.
Materia
Tierra y suelos
Palabra clave
Terrenos agrícolas Valoración de tierras Tasa/impuesto Solución de controversias
Área geográphica
Americas, América Central, América Latina y el Caribe, Pequeños estados insulares en desarrollo
Resumen

In section 2 the definition of "base date" is added. A date base in relation to valuation roll for a district means the date when the revision of valuation roll for that district comes into force. Section 12 is amended so as to empower the Minister responsible for lands to appoint various base dates for purposes of enabling the Chief Valuer to revise valuation rolls as provided for in section 13. Section 18 is amended so as to provide for certificates, which shall be obtained prior to transactions involving lands, are to take place. Section 23A (new) concerns the taxation of agricultural land. Section 23 B requires a permission of the Minister for subdividing of land to which section 23 A applies.

Texto completo
Inglés

Referencias - Legislación

Enmienda

Land Tax Act, 1982.

Legislación | Belice | 1982 (2001)

Palabra clave: Terrenos agrícolas, Valoración de tierras, Tasa/impuesto, Solución de controversias

Fuente: FAO, FAOLEX