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