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Rating Act 1995 (No. 4 of 1995).

País/Territorio
Eswatini
Tipo de documento
Legislación
Fecha
1995
Fuente
FAO, FAOLEX
Título completo
An Act to repeal and replace the Rating Act 1967.
Materia
Tierra y suelos
Palabra clave
Valoración de tierras Tasa/impuesto
Área geográphica
Africa, Naciones en desarrollo sin litoral, Africa Meridional
Resumen

The competent local authority shall make, assess and levy a general rate each financial year upon all immovable property according to the provisions of Part I of the Schedule. Each rate shall be made, levied and assessed on immovable property on the basis of the valuation of the land and improvements thereon. Section 7 establishes the cases in which immovable property shall be exempted from the payment of rates. Part III of the Act describes the procedure, methods and criteria to be taken into account for the valuation of the land. The local authority may issue a notice, to be published in the Official Gazette, for the following purposes: (a) setting the amount of the rate to be paid; (b) appointing a date on which such rate shall become due and payable; (c) stating that the penalty will become payable in respect of any rate remaining unpaid after the expiry of two months from the date appointed under paragraph (b). Further provisions concern: (a) liability for rates; (b) penalty for late payment of rates; (c) recovery of rate; (d) legal proceedings for recovery of rates; (e) certificate for transfer of immovable property. The Act is completed by one Schedule containing the list of areas to which the Act applies.

Texto completo
Inglés

Referencias - Legislación

Revoca

Rating Act 1967 (No. 24 of 1967).

Legislación | Eswatini | 1968

Palabra clave: Terrenos agrícolas, Tasa/impuesto, Valoración de tierras, Corte/tribunal

Fuente: FAO, FAOLEX