Land Improvement Tax Act. Pays/Territoire Jamaïque Type du document Législation Date 1968 (1986) Source FAO, FAOLEX Sujet Terre et sols Mot clé Planification territoriale Taxe/impôt Aire géographique Amériques, Caraïbes, Amérique latine et Caraïbes, Petits états insulaires en développement Résumé This Act grants power to the Minister to declare an area where the government carries out improvement works to be an improvement area, to classify properties within such area and to impose a land improvement tax on such properties. Objections against classifications may be raised with the Commissioner of Valuations and appeal against decisions of the Commissioner may be had with the Review Board established under this Act. Texte intégral Anglais