Agricultural (Commercial) Land Reform Second Amendment Act, 2003 (No. 19 of 2003). Pays/Territoire Namibie Type du document Législation Date 2003 Source FAO, FAOLEX Titre completAn Act to amend the Agricultural (Commercial) Land Reform Act, 1995 so as to empower the Minister to prescribe a tariff of different rates of land tax in respect of different categories of owners or different categories of agricultural land; to provide the basis for such differentiation of rates; to provide for the establishment of a system and process of registration of owners to identify the category into which they fall for the purpose of determining the appropriate rate of land tax applicable to them; and to provide for connected and incidental matters. Sujet Terre et sols Mot clé Terrains agricoles Réforme agraire Régime foncier Taxe/impôt Petits exploitants/paysans Aire géographique Afrique, Atlantique Sud, Afrique Méridionale Résumé The Minister may prescribe different rates with respect to different categories of owners or different categories of agricultural land, differentiating on the basis of any one or more of the following: (i) nationality or residence of owner; (ii) size of agricultural land; (iii) the number of farms owned by the same owner; (iv) activities carried on or predominantly carried on agricultural land, whether farming operations or otherwise, by an owner or any person having the right of occupation and use of agricultural land through the owner thereof; or (v) any other basis which the Minister may determine and prescribe in the notice. The Minister may also establish a system and process of registration of owners to identify the category into which they fall and determining the appropriate rate of land tax applicable to them. Texte intégral Anglais Site web www.parliament.gov.na Références - Législation Amende Agricultural (Commercial) Land Reform Act, 1995. Législation | Namibie | 1995 (2014) Mot clé: Équité, Terrains agricoles, Législation de base, Réforme agraire, Expropriation, Régime foncier, Propriété, Propriété étrangère, Cour/tribunaux, Location, Subdivision foncière, Institution Source: FAO, FAOLEX