Property Tax Act, 2009 (Act No. 18 of 2009).
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LEX-FAOC098528
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This Act makes provision for calculation, imposition and collection of a tax on the property of land and other rights in land, including land covered with water and agricultural land. The Board of Inland Revenue shall prepare a roll of all lands liable to tax under this Act. Objections to assessments by the Board shall be referred by the Board to the Commissioner of Valuations.