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Land Valuation and Taxation Regulations.

País/Territorio
Namibia
Tipo de documento
Reglamento
Fecha
2007 (2017)
Fuente
FAO, FAOLEX
Materia
Tierra y suelos
Palabra clave
Reforma agraria Terrenos agrícolas Tasa/impuesto Valoración de tierras Procedimientos judiciales/procedimientos administrativos
Área geográphica
Africa, Atlántico Sur, Africa Meridional
Resumen

These Regulations, made under section 77 of the Agricultural (Commercial) Land Reform Act, concern the valuation of agricultural land for land tax purposes, the imposition and collection of land tax, and various related matters such as land tax returns and objections and appeal against valuations. There must be paid by every owner of agricultural land for the benefit of the Land Acquisition and Development Fund established under the Agricultural (Commercial) Land Reform Amendment Act, 2000, in respect of each financial year, a land tax based on the land value (also to be known as the unimproved site value) of that land as shown on the main or interim valuation roll and calculated at such rate or progressive rate as may be determined by a notice under section 76 of the Act.

Texto completo
Inglés
Página web
www.lac.org.na

Referencias - Legislación

Implementa

Agricultural (Commercial) Land Reform Act, 1995.

Legislación | Namibia | 1995 (2014)

Palabra clave: Equidad, Terrenos agrícolas, Legislación básica, Reforma agraria, Expropiación, Tenencia de tierras, Propiedad, Propiedad de extranjeros, Corte/tribunal, Arrendamiento, Subdivisión de tierras, Institución

Fuente: FAO, FAOLEX