Property Tax Ordinance, 2008 (No. 3 of 2008).
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LEX-FAOC084126
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This Ordinance introduces a tax on the ownership of property including land. It also provides for the valuation of property, exemptions from taxation, recovery of taxes, appeals and the administration of provisions of the Ordinance.Conservation land and land designated as heritage property shall be exempted from taxation. The Chief Valuation Officer shall maintain a Valuation List of property. The Ordinance establishes the Valuation Review Board and provides that appeal may be had against decisions of the Board with the High Court.
