This Act provides rules for the valuation of land for purposes of taxation and for the assessment and collection of a tax payable in respect of any valuation unit. In addition, the Act establishes the Land Valuation Appeal Tribunal and provides for appeal against decisions regarding valuation and taxation. The Tribunal shall consider the objections to the draft valuation list prepared by the Director of Land Valuation.
Implemented by: Land Valuation and Tax (Objections and Appeals) Rules 1967. (1967-08-01)
Amended by: Land Valuation and Tax Amendment Act 2015 (No. 29 of 2015). (2015-07-04)
Amended by: Land Valuation (Reorganization) Act 2002. (2002-07-10)
Amended by: Land Valuation and Tax Amendment Act 2014 (No. 29 of 2014). (2014-07-30)
Authors and Publishers
Government of Bermuda
Bermuda was first settled in 1609 by shipwrecked English colonists heading for Virginia. Self-governing since 1620, Bermuda is the oldest and most populous of the British overseas territories. Vacationing to the island to escape North American winters first developed in Victorian times. Tourism continues to be important to the island's economy, although international business has overtaken it in recent years. Bermuda has also developed into a highly successful offshore financial center. A referendum on independence from the UK was soundly defeated in 1995.
Data provider
FAO Legal Office (FAOLEX)
The FAO Legal Office provides in-house counsel in accordance with the Basic Texts of the Organization, gives legal advisory services to FAO members, assists in the formulation of