https://www.fao.org/faolex/results/details/en/c/LEX-FAOC061397

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LEX-FAOC061397

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The Minister may prescribe different rates with respect to different categories of owners or different categories of agricultural land, differentiating on the basis of any one or more of the following: (i) nationality or residence of owner; (ii) size of agricultural land; (iii) the number of farms owned by the same owner; (iv) activities carried on or predominantly carried on agricultural land, whether farming operations or otherwise, by an owner or any person having the right of occupation and use of agricultural land through the owner thereof; or (v) any other basis which the Minister may determine and prescribe in the notice. The Minister may also establish a system and process of registration of owners to identify the category into which they fall and determining the appropriate rate of land tax applicable to them.

Amends: Agricultural (Commercial) Land Reform Act, 1995. (2014-03-17)

Legislation