Property Tax Act (Cap. 17.16).
An Act to provide for the imposition of property tax from the year 1988.
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LEX-FAOC098146
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This Act imposes a tax on property on hereditaments, i.e. any real property and all estates, interest, easements and rights whether equitable or legal in, to or out of real property. It also provides for collection and recovery of taxes and other matters relating to taxation such as valuation and appeal against valuations and impositions. Hereditaments shall, for the purpose of this Act be classified into agricultural, residential, business and institutional by the authority that may be appointed for that purpose. land used for agriculture shall be taxed at a reduced rate.
Implemented by: Property Tax Determination of Rate Order (Cap. 17.16). (2002-01-01)
Amended by: Property Tax (Amendment) Act, 2017 (No. 10 of 2017). (2017-07-27)
