Lands and Buildings Taxes Act (Cap. 76:04).
An Act relating to taxes on Lands and Buildings outside the limits of the Municipal Areas.
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LEX-FAOC126345
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This Act imposes a tax on all lands and buildings not being within the Cities of Port-of-Spain and San Fernando, or the Boroughs of Arima and Point Fortin. It also requires owners or occupiers of land or buildings to make returns and provides with respect to the assessment of the value of land or buildings, collection of taxes and appeal against assessment. It also provides for forfeiture of land as an enforcement measure. Any land forfeited under this Act may be dealt with as vacant or waste State lands.
