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Library Land Valuation and Taxation Regulations.

Land Valuation and Taxation Regulations.

Land Valuation and Taxation Regulations.

Resource information

Date of publication
July 2007
Resource Language
ISBN / Resource ID
LEX-FAOC174964
License of the resource

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.

Implements: Agricultural (Commercial) Land Reform Act, 1995. (2014-03-17)

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