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Non-citizens Undeveloped Land Tax Act


Published: 1980

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Non-citizens Undeveloped Land Tax (CAP. 294 1

CHAPTER 294

THE NON-CITIZENS UNDEVELOPED
LAND TAX ACT

Arrangement of Sections
Section

1. Short title.
2. Interpretation.
3 . Responsibility of owner.
4. Power of Minister to declare undeveloped land.
5. Objections to classification.
6. Imposition of Tax.
7. Amount of Tax.
8. Determination of value of land.
9. Tax payable to Commissioner.

10. Non-citizen to make return to Commissioner.
1 1 . Commissioner may cause land to be measured, etc.
12. Penalty for refusing to allow Commissioner to enter land.
13. Taxes a first charge on land.
14. Increase in case of default.
15. List of arrears to be sent to Provost-Marshal.
16. Provost-Marshal to levy by seizure.
17. Sale and redemption of land not brought under the Title

by Registration Act.
18. Certificate of purchase.
19. Government may purchase land.
20. Appeals.
2 1. Procedure.
22. Power of Board.
23. Power of Minister.
24. Transitional.

FIRST SCHEDULE.
SECOND SCHEDULE.

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Non-citizens Undeveloped Land Tax (CAP. 294 3

- -

NON-CITIZENS UNDEVELOPED LAND TAX

1411978.
( I s t July' l g 8 0 . ) S.R.O. 46,1981.

S.I. 2311982.

1. This Act may be cited as the Non-citizens short title-
Undeveloped Land Tax Act.

2. In this Act- Interpretation.

"citizen" means a Derson who is a citizen of Antigua "
and Barbuda under and by virtue of the provisions
of Chapter VIII of the Constitution or of any other
law relating to citizenship of Antigua and Barbuda;

"Commissioner" means the officer for the time being
performing the duties of Commissioner of Inland
Revenue and includes any officer duly authorised
to act on his behalf;

"land" includes land covered with water and also
includes incorporeal as well as corporeal heredita-
ments of every tenure or description, and any
interest therein, and also an undivided share of
land;

"Minister" means the Minister charged with responsi-
bility for the subject of Economic Development;

< ' non-citizen" means a person who is not a citizen and
includes-

(a ) any company incorporated in Antigua
and Barbuda which is under the control of non-
citizens in accordance with the provisions of
section 6 of the Non-citizens Land Holding Cap. 293.
Regulation Act; and

(6) any company incorporated outside of
Antigua and Barbuda;

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4 CAP. 294) Non-citizens Undeveloped Land Tax

6 ' owner" in relation to any land, means the person
(other than a mortgagee not in possession) entitled,
either with or without the consent of any other
person, to dispose of the fee simple of the land;

"undeveloped land" means any land in respect of which
an order under secton 4 is in force.

Responsibility of
owner.

3. (1) For the purposes of this Act it shall be the
responsibility of a non-citizen who is the owner of land in
Antigua and Barbuda to develop the land to such extent as
may be practicable having regard to the character and situa-
tion of the land and other relevant circumstances.

(2) In determining whether a non-citizen is fulfilling
his responsibility under the Act to develop such land regard
shall be had to the extent to which and the manner in which-

(a) in the case of agricultural land-

(i) pasture is being maintained;

(ii) arable land is being cropped; and

(iii) the land is stocked where it is being used for
livestock farming;
and

(6) in the case of other land-

(i) building, engineering or other operations in,
on, over or under such land have been or are
being carried out whether or not any building,
engineering or other operations have been or
are being carried out for the subdivision into
lots;

(ii) the amount of money expended on develop-
ment or management of the land.

Power of
Minister to

4. Where it appears that a non-citizen who is the
declare owner of land in Antigua and Barbuda is not fulfilling his
undeveloped responsibility under this Act to develop such land, the
land.

Minister may by order published in the Gazette declare such
land or any area therein to be undeveloped land for the
purposes of this Act.

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Non-citizens Undeveloped Land Tax (CAP. 294 5

5 . Where any non-citizen is dissatisfied with the Objections to
classification. classification of land under an order made pursuant to section

4, he may, within three months after such classification post
or lodge with the Minister an objection in writing against
the classification stating the grounds upon which he relies.

(2) The Minister shall, with aU reasonable despatch con-
sider the objection and may either-

( a ) disallow it; or

(b) allow it wholly or in part;
and shall communicate his decisions to the objector in writing.

6. Notwithstanding any law to the contrary, there shall ;:sition of
be raised, levied, collected and paid into the Consolidated
Fund an annual tax on every piece of undeveloped land in
Antigua and Barbuda that is owned by a non-citizen.

7. The annual tax imposed by this Act shall be an Amount of Tax.
amount equivalent to a percentage of the value of the land
as is specified in the First Schedule. First Schedule.

8. The value of all land to which this Act applies shall Determination of
value of land.

be assessed by the Commissioner, the first of such assess-
ment to come into force on the first day of January, 1980
and thereafter, new assessments shall be made so as to come
into force on the first day of January in the following years,
that is to say, the year 1985, and each fifth subsequent year.

9. The amount of tax payable in respect of any land Tax payable to
Commissioner.

to which this Act applies shall be paid by the owner to the
Commissioner not later than the thirty-first day of July in
each year.

10. ( 1 ) Every non-citizen who is the owner of land NO^-citizen to
make return to

in Antigua and Barbuda shall on or before the 2nd day of ~ o m m ~ s s ~ o n e r .
April in every year make a return to the Commissioner in Second Schedule.
the form prescribed in the Second Schedule of all land in
Antigua and Barbuda of which he is owner:

Provided that a non-citizen may not make a return in
any year if there is no alteration in respect of his interest
as disclosed in his last return.

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6 CAP. 294) Non-citizens Undeveloped Land Tax

(2) A non-citizen who at any time comes into posses-
sion of land in his own right or that of his wife, or as an
attorney, agent or guardian of any person-

(i) by grant from the Crown;

(ii) by purchase, inheritance, devise, lease, agree-
ment for lease or otherwise, shall, within six
months next after he so comes into possession,
notify the Commissioner thereof and furnish
him with such particulars of the transaction
as the Commissioner may direct.

(3) The Commissioner may call upon the owner,
vendor, or purchaser of such land for any further particulars
that he may require to identify such land over which such
non-citizen may have or at any time have had control.

(4) A non-citizen who wilfully fails or neglects to supp-
ly the Commissioner with such return or notification on or
before the prescribed date or who makes such return or
notification which is wilfully untrue in any material particular
is guilty of an offence and liable on summary conviction to
a penalty not exceeding one thousand dollars.

Commissioner
may cause land

1 . The Commissioner may-
to be measured,
etc. (a) cause any land to be visited, inspected and

measured; or

(6) call on any person to produce for inspection
any map, plan, title deed, instrument of title or other
document in the custody or under the control of that
person which relates to the land;

in order that the Commissioner may enquire into and ascer-
tain the correctness of any return made by a non-citizen.

Penalty for 12. A person who-
refusing to allow
Commissioner to
enter land.

(a) refuses to allow the Commissioner to inspect
or measure land;

(b) hinders or assaults the Commissioner in the
execution of his duty;

(c) refuses to answer or gives untrue answers con-
cerning the land; or

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Non-citizens Undeveloped Land Tax (CAP. 294

(4. refuses to deliver for inspection any map, plan,
title deed, instrument of title or other document;

shall be guilty of an offence and shall be liable on summary
conviction to a fine of one thousand dollars or to a term
of imprisonment of six months or to both such fine and
imprisonment.

13. All taxes payable under this Act shall be a charge Taxes a first
charge on land. on the land in respect of which they are due and shall take

priority over any other charge.

14. When any tax, or any part thereof, remains Increase in case
of default.

unpaid for sixty days after the date on which the tax became
due and payable the person liable to pay the tax may be
charged by the Commissioner an additional sum equal to
two and one-half per centum on the amount of such tax,
and such amount shall be recoverable in the same manner
as the principal sum.

15. The Commissioner shall on or before the fifteenth List of arrears to
be sent to day of October in each year prepare and sign a list of all ~ ~ ~ ~ ~ ~ t - ~ ~ ~ ~ h ~ l .

lands in respect of which taxes have not been duly paid,
specifying the amount due in respect of each piece of land
together with any increase due in case of default, and shall
deliver the same to the Provost-Marshal for collection.

16. On receipt of the list the Provost-Marshal shall
proceed to collect the several amounts shown therein by the
seizure and sale of the land or any part thereof in respect
of which the tax is due and owing:

Provided that in all cases where such lands have been Cap. 429.
brought under the operation of the Title by Registration Act,
the Provost-Marshal on behalf of the Government shall take
proceedings to recover the costs thereof for the purpose of
seizing and selling such land and realizing the amount of
unpaid taxes due thereon under the provisions of section
35 (2) of the Title by Registration Act. Cap. 429.

17. (1) Where land is seized by the Provost-Marshal s:k;;fion of
under section 16 and the land is not brought under the Title land not brought
by Registration Act, it shall be sold by public auction to be ~ ; d ~ ~ ~ : r ~ ~ ~ ~
held within the precincts of the High Court in the City of ~ , t .
Saint John's.

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8 CAP. 294) Non-citizens Undeveloped Land Tax

(2) No such sale shall take place until at least fourteen
days have expired after the date of first publication in the
Gazette of a notice stating the date, time and place of the
sale, and such notice shall be published in at least two con-
secuti;e issues of the Gazette and of a newspaper circulating
in Antigua and Barbuda.

(3) The party beneficially entitled to the land so sold
or his duly accredited agent, may redeem the land and if
necessary institute proceedings for its recovery within one
month after the date of such sale.

(4) If the party or agent recovers the land, the purchaser
or his duly accredited agent or his assignee shall be entitled
to recover and be allowed against the party so redeeming
the sum originally paid for the purchase together with the
sum of five per centum of the purchase money.

Certificate of
purchase.

18. After the period of redemption has expired and
the person entitled fails to redeem the land as provided under
section 17, the Provost-Marshal shall grant a certificate of
purchase to the purchaser to the effect that he has purchas-
ed the land; and the certificate shall be liable to stamp duty
as a conveyance of the land and when duly stamped shall
be deemed to be a valid transfer and may be registered in
any manner provided for under any applicable law relating
to transfer and registration of title to land.

Government 19. At the sale of any land under the provisions of
purchase land.

this Act any duly authorised officer of the Government may
bid for and purchase such land on behalf of the Crown.

Appeals.

Cap. 348.

20. A person aggrieved by a decision of the
Commissioner-

(a ) assessing and determining the annual value of
the land of that person under this Act; or

(c) determining any other matter which the Com-
missioner is to determine or may determine under this
Act;

may appeal against the decision to the Valuations Appeal
Board as established and constituted by section 21 of the
Property Tax Act hereinafter called "the Board".

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Non-citizens Undeveloped Land Tax (CAP. 294 9

21. (1) An appeal against an assessment to a levy Procedure.
shall be instituted by the appellant sending to the Secretary
of the Board in duplicate a written notice of appeal setting
out the grounds of the appeal.

(2) The Chairman shall fix the date, time and place
of the hearing of an appeal and the Secretary of the Board
shall not less than 14 days before the date so fixed send to
the appellant and the Commissioner a notice of the time and
place of the hearing.

(3) The appellant and the Commissioner may appear
at the hearing of the appeal, and may be heard in person
or be represented by counsel or any other person.

(4) If the appellant or the Commissioner or both of them
shall fail to appear or to be represented at the time and place
fixed for the hearing of an appeal, the Board may dispose
of the appeal in the absence of such party or parties or may
adjourn the hearing to a later date.

(5) The hearing of the proceedings before the Board
shall be in public:

Provided that where the Board is satisfied that it is
desirable to do so by reason of the confidential nature of
any evidence or matter or for any other reason, the Board
may-

(i) direct that a hearing shall take place in private
and the directions as to the persons who may
be present; or

(ii) give directions prohibiting or restricting the
publication of evidence given before the Board
(whether in public or private) or of matters
contained in documents filed before the Board.

22. (1) The Board shall have, as regards the attend- Power of Board.
ance, swearing and examination of witnesses, the production
and inspection of documents and other matters necessary
or proper for the exercise of its jurisdiction all such powers,
rights and privileges as are vested in a court of summary
jurisdiction on the hearing of civil cases under the Magistrates 255.
Code of Procedure Act and, without limiting the generality
of the foregoing, may-

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10 CAP. 294) Non-citizens Undeveloped Land Tax

Power of
Minister.

( a ) issue a summons to any person requiring him
to appear at the time and place mentioned therein to
testify to all matters within his knowledge relating to
a subject matter before the Board and to bring with him
and produce any document, book or paper that he has
in his possession or under his control relative to such
subject matter;

( b ) administer oaths and examine any person upon
oath, affirmation or otherwise; and

( c ) during a hearing receive such additional
information as it may consider credible or trustworthy
and necessary for dealing with the subject matter before
it.

(2) Upon the hearing of an appeal, the Board, after
hearing the person aggrieved and the Commissioner, and
any evidence which may be adduced by either of them, may
affirm, reverse or vary the decision appealed against and
make such order as to the costs of the appeal as they may
think just.

23. The Minister responsible for Agriculture may-
(a) by order vary the times for doing any act

required to be done under this Act;

( 6 ) by order make regulations for the better carry-
ing out of the provisions of this Act, and

(c) remit any tax in whole or in part or any penalty
or costs payable under this Act.

Transitional. 24. Notwithstanding anything in this Act, a person
who, on 31st October 1981, was a belonger under and by
virtue of this Act, and who is a non-citizen on the 1st
November, 1981, shall, for the purposes of this Act, and
only for, those purposes, be deemed to be a citizen-

( a ) for a period of eighteen months beginning with
the 1st November, 1981; or

( b ) if before the expiration of that period he applies
to be registered as a citizen, until he is so registered,
or his application is finally refused.

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Non-citizens Undeveloped Land Tax (CAP. 294 11

FIRST SCHEDULE (Section 7)

1. For the year 1980, the annual tax pursuant to sections 6 and 7 of this
Act on undeveloped land owned by a non-citizen, shall be five per centum of
the value of that land determined pursuant to section 8 of this Act.

2. With respect to any year subsequent to the year 1980, the annual tax
pursuant to sections 6 and 7 of this Act on undeveloped land owned by a non-
citizen, shall be-

(a) for the second year of such ownership, ten per centum of the value
of that land determined pursuant to section 8 of this Act;

(b) for the third year of such ownership fifteen per centum of the value
of that land determined as aforesaid;

(c) for the fourth and subsequent years of such ownership, twenty per
centum of the value of that land determined as aforesaid.

SECOND SCHEDULE (Section 10 (1) )

Return in Respect of Land of Acres in Area.
(Section 10 (1) of the Non-citizens Undeveloped Land Tax Act.)

Name of Owner: ..............................................................................

......................................................................................... Address:

Description of Land: .........................................................................

Parish in which situate: .....................................................................

................................................................................... Area of land:

I, ............................................ of ............................................
do hereby certify that all the particulars of the above return are true and correct,
and that I have not omitted or concealed or misdescribed any matter or thing
therein nor made the said return in any way calculated to mislead or deceive
the Commissioner in respect of the amount of tax due and payable by me. And
I further declare that if I have unwittingly made any error in the said return

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12 CAP. 294) Non-citizens Undeveloped Land Tax

I will give notice to the Commissioner of the same immediately upon discovering
the error.

Signed: .............................................
Owner

N.B. It is an offence under the Act to fail to make such a return when required
or to make a return which is wilfully untrue in any particular.
Tax assessed at $ ........................

.............................................. Commissioner