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Land Betterment Charges Law.

Pays/Territoire
Sri Lanka
Type du document
Législation
Date
1976
Source
FAO, FAOLEX
Titre complet
A Law to provide for the levy of betterment charges on lands within areas where the value of land has increased as a result of the construction within those areas of certain development projects , financed in whole or in part by the State, and to provide for matters connected therewith or incidental thereto.
Sujet
Terre et sols
Mot clé
Terrains agricoles Évaluation foncière Taxe/impôt
Aire géographique
Asie, Asie et Pacifique, Océan Indien, Mer de l'Asie du Sud-Est, Asie du Sud
Résumé

The Law provides for the application of taxes on lands on which have been carried out interventions financed wholly or partly by State funds (road building, water or electricity supplies, etc. etc.) that improved them. The rate tenants or owners have to pay is calculated as 50% of market value increase for that parcel of land.

Texte intégral
Anglais