Ecolex Logo
Le portail au
droit de l'environnement
Résultats de la recherche » Législation

Land Valuation and Taxation Regulations.

Pays/Territoire
Namibie
Type du document
Règlement
Date
2007 (2017)
Source
FAO, FAOLEX
Sujet
Terre et sols
Mot clé
Réforme agraire Terrains agricoles Taxe/impôt Évaluation foncière Procédures judiciaires/procédures administratives
Aire géographique
Afrique, Atlantique Sud, Afrique Méridionale
Résumé

These Regulations, made under section 77 of the Agricultural (Commercial) Land Reform Act, concern the valuation of agricultural land for land tax purposes, the imposition and collection of land tax, and various related matters such as land tax returns and objections and appeal against valuations. There must be paid by every owner of agricultural land for the benefit of the Land Acquisition and Development Fund established under the Agricultural (Commercial) Land Reform Amendment Act, 2000, in respect of each financial year, a land tax based on the land value (also to be known as the unimproved site value) of that land as shown on the main or interim valuation roll and calculated at such rate or progressive rate as may be determined by a notice under section 76 of the Act.

Texte intégral
Anglais
Site web
www.lac.org.na

Références - Législation

Implemente

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