This Act amends the Real Property Tax Act in sections 33 and 34 on tax relief and issue of tax relief certificates. The Minister may, upon application in writing of any person liable for the payment of tax under this Act, by instrument in writing (in this Act referred to as a "relief certificate") authorise the waiver or total or partial exemption from payment of tax, or the deferment of liability to pay the whole or part of the tax, where certain conditions are satisfied.
Amends: Real Property Tax Act (Cap. 375). (2009)
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Lucayan Indians inhabited the islands when Christopher COLUMBUS first set foot in the New World on San Salvador in 1492. British settlement of the islands began in 1647; the islands became a colony in 1783. Since attaining independence from the UK in 1973, The Bahamas has prospered through tourism, international banking, and investment management. Because of its location, the country is a major transshipment point for illegal drugs, particularly shipments to the US and Europe, and its territory is used for smuggling illegal migrants into the US.
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