Landowners Taxation Act (Cap. 26.20). Pays/Territoire Tuvalu Type du document Législation Date 1957 (2008) Source FAO, FAOLEX Titre completAn Act to provide for the taxation of landowners. Sujet Terre et sols Mot clé Taxe/impôt Évaluation foncière Enregistrement Aire géographique Asie et Pacifique, Pays les moins avances, Océanie, Polinesie, Petits états insulaires en développement, Pacifique Sud Résumé This Act imposes a tax on land to be paid annually by landowners or, in case of leased land and usufruct, by the tenant. Tax shall also be paid by owners of land registered in the register of native lands. Land shall be assessed for tax by the local government council within whose area of authority the land is situated. The method of assessment adopted by the council and the amount of tax imposed shall be approved by the Minister. The Act also provides for review and appeal and imposes fines for non-payment of tax. Texte intégral Anglais Site web www.tuvalu-legislation.tv