This Act amends the Property Tax Act by, among other things, inserting a definition of “non-Montserratian” and renewing provisions on appeal for property tax relief to the Commissioner (also defined by this Act). A new section (21A) on the reduction or remittance of tax and a new Part (9) is inserted. Part 9 concerns regulation-making powers of the Governor. Minor amendments are made to various other sections.
Amends: Property Tax Act (Cap. 17.16). (2013-01-01)
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English and Irish colonists from St. Kitts first settled on Montserrat in 1632; the first African slaves arrived three decades later. The British and French fought for possession of the island for most of the 18th century, but it finally was confirmed as a British possession in 1783. The island's sugar plantation economy was converted to small farm landholdings in the mid-19th century. Much of this island was devastated and two-thirds of the population fled abroad because of the eruption of the Soufriere Hills Volcano that began on 18 July 1995.
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