Non-citizens Undeveloped Land Tax Act (No. 14 of 1978). | Land Portal

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This Act formulates a duty of non-citizens to develop land held in ownership, grants powers to the Minister to declare land held by non-citizens to be underdeveloped land and imposes an annual tax on the value of such underdeveloped land.In determining whether a non-citizen is fulfilling his or her responsibility under the Act to develop agricultural land, regard shall be had to the extent to which and the manner in which: (i) pasture is being maintained; (ii) arable land is being cropped; and (iii) the land is stocked where it is being used for livestock farming. If tax on underdeveloped land is not paid, the land may be seized and sold by public auction.

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The tropical islands of Antigua and Barbuda are located in the heart of the Caribbean about a thousand miles to the east of Jamaica and half that distance from Trinidad on the coast of South America. We are at 17- N latitude, about the same as the Cape Verde Islands and Bombay and 61- W longitude.

The island of Antigua was born out of the sea by a volcano about 30 million years ago. A young island in geologic time. On the northern flank of this volcano, reefs were formed, hence the greater part of Antigua is low lying and is composed of limestone rock.

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