Landowners Taxation Act (Cap. 26.20). País/Territorio Tuvalu Tipo de documento Legislación Fecha 1957 (2008) Fuente FAO, FAOLEX Título completoAn Act to provide for the taxation of landowners. Materia Tierra y suelos Palabra clave Tasa/impuesto Valoración de tierras Registro Área geográphica Asia y Pacifico, Países menos desarrollados, Oceania, Polinesia, Pequeños estados insulares en desarrollo, Pacífico Sur Resumen This Act imposes a tax on land to be paid annually by landowners or, in case of leased land and usufruct, by the tenant. Tax shall also be paid by owners of land registered in the register of native lands. Land shall be assessed for tax by the local government council within whose area of authority the land is situated. The method of assessment adopted by the council and the amount of tax imposed shall be approved by the Minister. The Act also provides for review and appeal and imposes fines for non-payment of tax. Texto completo Inglés Página web www.tuvalu-legislation.tv