Rating Act 1967 (No. 24 of 1967).

Sujet

Terre et sols

Mot clé

Terrains agricoles Taxe/impôt Évaluation foncière Cour/tribunaux

Aire géographique

Afrique, Nations en développement sans littoral, Afrique Méridionale

Entry into force notes

The Act commenced on 15 February 1968.

Résumé

Subject to this Act, the local authority may assess and levy a general rate upon all immovable property. The rate assessed shall be subject to the approval of the Minister for Local Administration. As a general principle, each rate shall be made, levied and assessed partly on the valuation of the land without improvements and partly on the value of the improvements, unless the local authority determines that any rate shall be made, levied and assessed on the valuation of the land only or the improvements only. Exemptions from rates shall be made for immovable property: (a) vested in the Government; or (b) used exclusively throughout the year for public purposes. The local authority shall prepare and maintain an up-to-date list of all immovable property which is exempted from the payment of rates. For the purpose of assessing the rates, the local authority shall valuate all immovable property within its area. The valuation shall be entrusted to a valuer, who shall prepare a draft valuation roll containing: (a) the description of the land: (b) the area of the land; (c) the situation of the land; (d) the name of the owner; (e) the nature of the use of the land and improvements; (f) the value of the land without improvements; (g) the value of improvements; (h) the total improved value of the land; (i) a reference to any agricultural certificate granted in the terms of section 13, according to which the valuer may declare a property, used "bona fide" and exclusively for agricultural purposes, as being an agricultural land. The basis of the valuation shall be deemed the ordinary market price of the land.

Texte intégral

Anglais

Références - Législation

Abrogé par

Rating Act 1995 (No. 4 of 1995).

Législation | Eswatini | 1995

Mot clé: Évaluation foncière, Taxe/impôt

Source: FAO, FAOLEX