CAP. 058, LAND TAX ACT- SUBSIDIARY LAW BELIZE

LAND TAX ACT CHAPTER 58

REVISED EDITION 2003 SHOWING THE SUBSIDIARY LAWS AS AT 31ST OCTOBER, 2003

This is a revised edition of the Subsidiary Laws, prepared by the Law Revision Commissioner under the authority of the Law Revision Act, Chapter 3 of the Substantive Laws of Belize, Revised Edition 2000.

ARRANGEMENT OF SUBSIDIARY LAWS

BELIZE

LAND TAX ACT CHAPTER 58

REVISED EDITION 2003 SHOWING THE SUBSIDIARY LAWS AS AT 31ST OCTOBER, 2003

This is a revised edition of the Subsidiary Laws, prepared by the Law Revision Commissioner under the authority of the Law Revision Act, Chapter 3 of the Substantive Laws of Belize, Revised Edition 2000.

This edition contains a consolidation of the following laws- Page

1. LAND TAX (APPEAL) RULES 3-10

2. RATE OF TAX REGULATIONS 11-12

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CHAPTER 58

LAND TAX (APPEAL) RULES

ARRANGEMENT OF RULES

1. Short title.

2. Interpretation.

3. Forms.

4. Notice of appeal, form of.

5. Notice of appeal to be signed.

6. Hearing of appeal.

7. Appeals Book.

8. Procedure.

9. Powers of Judge.

10. Summonses.

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SCHEDULE __________

Land TaxCAP. 58]

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CHAPTER 58

LAND TAX (APPEAL) RULES (Section 11)

1. These Rules may be cited as the

LAND TAX (APPEAL) RULES.

2. In these Rules

“Judge” means a Judge of the Supreme Court sitting in Chambers as provided under section 11 of the Act;

“Registrar” means the Registrar of the Supreme Court.

3. A form referred to by number means the form so numbered in the Schedule to these Rules.

4. The notice of appeal required by section 11 of the Land Tax Act shall be in Form 1 in the Schedule hereto.

5. Every notice of appeal should be signed by the applicant or by his attorney-at-law on his behalf.

6. (1) Upon the receipt of such notice the Registrar shall fix a day for hearing of such appeal and shall give to the Commissioner of Lands and Surveys or to the Local Authority, as the case may be, and to the appellant at least fifteen days’ notice in writing, in Form 2 in the Schedule hereto, of the time and place of such hearing.

Ch. 44. Ch. 47.

Short title.

Interpretation.

Schedule.

Notice of appeal, form of. CAP. 58. Schedule.

Notice of appeal to be signed.

Hearing of appeal.

Schedule.

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Provided that at any time before the expiration of the last mentioned period of fifteen days the Commissioner of Lands and Surveys or the Local Authority, as the case may be, may serve a notice on the appellant and also on the Registrar accepting the assessment contained in the appellant’s notice of appeal whereupon the proceedings shall ipso facto determine.

(2) The notice required by this Rule to be given to the appellant shall be given to him personally or left at his last known place of abode or business.

7. All appeals with the judgment of the Judge shall be entered by the Registrar in a book which he shall keep for that purpose.

8. The procedure to be observed at the hearing of appeals under the Land Tax Act shall be the same as provided for on the trial of an action under the Supreme Court Rules.

9. The Judge shall, on hearing of appeals under the Land Tax Act, have the same powers of amendment and adjournment as is conferred upon him by the Supreme Court Rules.

10. Either party to an appeal under the Land Tax Act may obtain from the Registrar summonses for witnesses. A summons to witness shall be in Form 3 in the Schedule hereto.

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Appeals Book.

Procedure. CAP. 58. CAP. 91.

Powers of Judge. CAP. 58. CAP. 91.

Summonses. CAP. 58. Schedule.

Land TaxCAP. 58]

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SCHEDULE

Form 1 LAND TAX ACT

Notice of Appeal from an assessment of (1) ........................................

In the (2) ...................................................................................................

Between (3) ..............................................................................................

................. and .........................................................................................

To (4)

TAKE NOTICE that I (5) .................. of ...................................... appeal against the Land Tax Assessment of $ ...........................made by (6) ..................................... in respect of the land (7) ......................................

as set forth in (8) notice of assessment under the Land Tax Act dated the ...................... day of ............. 2 ........and given to me on the .............day of ............................. 2 ..........

That I consider $ .................................to be just and reasonable assessment in respect of such land and that the following are the grounds of appeal (9).

A.B., Appellant or

C.D., Attorney-at-law for the Appellant.

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(1) Insert the words “Commissioner of Lands and Surveys” or name of the local authority, as the case may be.

(2) Insert the name of District. (3) Insert the name of the appellant. (4) Insert the words “Commissioner of Lands and Surveys” or name of the

local authority, as the case may be. (5) Insert the name and address of appellant. (6) Insert the words “Commissioner of Lands and Surveys” or name of the

local authority, as the case may be. (7) Insert description and situation of property. (8) Insert the word “his” or “their” as the case may be. (9) State grounds in consecutive numbers.

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Land TaxCAP. 58]

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Form 2 LAND TAX ACT

Notice of Registrar appointing date and place for hearing appeal

In the (1) .....................................................................................................

To the (2) .................................................................................................

..................... and ......................................................................................

To (3) ................................................ the appellant.

TAKE NOTICE that (4) ................................................................................

having given to the Judge (5) .......................................................... notice in

writing that he appeals against an assessment made by (6) ..........................

in respect of land (7) ........................................ in the (8) ..........................

district, I, the undersigned, do hereby appoint the .........day of ....................

2 ............ at ........... o’clock in the ................. noon for the hearing of such

appeal (9).

................................. Registrar

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(1) Insert “the Supreme Court of Belize”. (2) Insert the words “Commissioner of Lands and Surveys” or the name of

the local authority, as the case may be. (3) Insert the name of the appellant. (4) Insert the name and address of the appellant. (5) Insert the name of the Judge. (6) Insert the words “Commissioner of Lands and Surveys” or the name of

the local authority, as the case may be. (7) Insert description and situation of property. (8) Insert name of District. (9) Insert name of where the Supreme Court will sit to hear the matter.

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Land TaxCAP. 58]

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Form 3 LAND TAX ACT

Summons

BELIZE.

In the (1) ....................................................................................................

................................................................................... Appellant ................

..................................................................... vs .........................................

.............................................................................. Respondent.

To ........................................... of ............................................................

You are hereby required to attend at .............. o’clock in the .............. noon

.......................... on the .......... day of ..................................... 2 .........., at

.......................... before the ..........................as a witness in the above........

on behalf of the ............................................... (and you are also required to

bring with you .....................................................................................).

Dated this .................... day of .................................. 2 ......... .

...................................... Registrar

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CHAPTER 58

RATE OF TAX REGULATIONS

ARRANGEMENT OF REGULATIONS

1. Short title.

2. Rate of Tax.

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Land TaxCAP. 58]

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CHAPTER 58

RATE OF TAX REGULATIONS (Section 22)

[26th February, 1983.]

1. These Regulations may be cited as the

RATE OF TAX REGULATIONS.

2. In exercise of the powers conferred upon me by section 22 of the Land Tax Act, I, FLORENCIO JULIAN MARIN, Minister of Natural Resources do hereby determine that the percentage of the unimproved value that shall be levied, collected and paid as tax on all types of land commencing from 1st day of April, 1983 shall be one per centum.

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15/1983. Ch. 47.

Short title.

Rate of Tax. CAP. 58.