https://www.fao.org/faolex/results/details/en/c/LEX-FAOC081084

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English

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LEX-FAOC081084

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This Act makes provision for the imposition of land tax and related matters such as the sale of property for distress in case no tax is paid, relief from tax and the constitution of the Land Taxation Relief Board.The Act shall be administered by the Commissioner of Land Tax. For land exclusively used for agriculture, the Minister shall establish a rebate on land tax. The Relief Board may issue relief certificates in respect of land for which relief of tax is sought. The Act also provides for the refund of agricultural levies.

Implemented by: Land Tax (Rebate) Order, 2012 (S.I. No. 79 of 2012). (2012-09-10)
Amended by: Land Tax (Amendment) Act (No. 48 of 2007). (2007-12-20)
Amended by: Land Tax (Amendment) Act, 2009 (No. 7 of 2009). (2009-03-30)
Amended by: Land Tax (Amendment) Act, 2012 (No. 13 of 2012). (2012-05-29)
Amended by: Land Tax (Amendment) (No. 2) Act, 2012 (No. 16 of 2012). (2012-08-03)
Amended by: Land Tax (Amendment) Act, 2013 (No. 5 of 2013). (2013-01-28)
Amended by: Land Tax (Amendment) Act, 2015 (No. 21 of 2015). (2015-06-05)