Land Taxation (ReLief) Act

Link to law: http://www.moj.gov.jm/laws/land-taxation-relief-act

LAND TAXATION (RELIEF) 1

THE LAND TAXATION (RELIEF) ACT

ARRANGEMENT OF SECTIONS

1. Short title.
2. Interpretation.
3. Constitution of Board.
4. Derating orders.
5. Application for relief.
6. Derating certificate.
7. Power of Board.
8. Power of adjudicating authority to determine whether valuation

9. Appeals to the Minister from a decision of the Board.
takes into account potential use of land.

10. Effect and duration of relief certificate.
11. E k t and duration of derating certilicate.
12. Revocation of relief or derating certificate.
13. Notification of change of use of land
14. StaB and remuneration.
15. False returns or statements.
16. General power to make regulations.
17. Service of notice.

SCHEDULES

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LAND TAXATION (RELIEF) 3

Lm
4 of 1960.

Acts
42 of 1964,
36 of L973,

srb

THE LAND TAXATION (RELIEF) ACT

[lsf April, 1959.1 12 d 1985

1. This Act may be cited as the Land Taxation (Relief) Shod title.
4211964 Act. s. 2.

1nterpre-
tation.

2. In this Act-
“adjudicating authority” in relation to any valuation

of land under the Land Valuation Act, means the
Commissioner of Valuations, the Court of Appeal
or any other court, as the case may be, finally
determining the valuation of that land;

“agricultural land” means land which for the time being
is used exclusively or principally for agricultural,
horticultural or pastoral purposes or for the keep
ing of bees, poultry or livestock;

“approved organization” means, in relation to an
approved purpose, an organization specified for the
time being in the second column of the First ~i~~
Schedule; Schedule.

“approved purpose” means a purpose for the time
being specified in the first column of the First
Schedule;

“Board” means the Land Taxation Relief Board con-
stituted by section 3;

“derating certificate” means a certificate granted 36of 1973
consequent on a derating order and pursuant to s.z
this Act authorizing a reduction of land tax
payable by any person;

“land tax” means property tax, parish rates, water
rates, lighting rates or any other tax or rate based
on the ownership or occupation of land;

r h e inclusion of tbb p g e is authorizai by LN. 87/1986]

4 LAND TAXATION (RELIEF)

“person in possession of land” includes the attorney,
overseer or manager or other person having the
management of or the collection or the receipt of
the rents, issues or profits of any land as well as
the owner, occupier or person actually in posses-
sion of such land;

“relief certificate” means a certificate granted pursuant
to this Act authorizing a reduction of land tax
payable by any person.

Comtitu- 3.-(13 There is hereby constituted a Land Taxation
tion of
B~~~~ Relief Board consisting of the Commissioner of Inland Re-
36’1973 venue, the Commissioner of Land Valuations and four other S. 3(a).
1211985 persons appointed by the Minister.
SClL

(2) The Minister may appoint any person to act
temporarily in place of any member of the Board in the
case of the absence or inability to act of such member.

(3) The Minister shall appoint one of the members
of the Board to be the chairman thereof.

(4) Three members of the Board shall constitute a

(5) The Board shall meet at such times as may be
necessary or expedient for the transaction of business and
such meetings shall be held at such places and times and
on such days as the Board may determine.

(6) The chairman shall preside at the meetings of the
Board.

(7) Subject to the provisions of this section the Board
may regulate its own proceedings.

(8) All documents made by, and all decisions of, the
Board may be signified under the hand of the chairman or
any member of the Board authorized to act in that behalf
or by the secretary of the Board.

36 1973
S. @). quorum thereof. i

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LAND TAXATION (RELIEF) 5

(9) The validity of any proceeding of the Board shall
not be affected by any vacancy amongst members thereof
or any defect in the appointment of a member thereof.

purposes of this Act, the Board may delegate to the Corn-
missioner of Valuations or to a Collector of Taxes, any of
its powers, duties and responsibili'ties under this Act (other
than the power of delegation), and such delegation may be
made in respect of any particular matter or of any class of
matters or generally, or may be limited to any part of the
Island and may be subject to or on such terms and
conditions as the Board thinks fit.

(11) Every delegation under subsection (10) shall be
revocable at the will of the Board and no delegation shall
prevent the exercise of any power, duty, function. or
authority by the Board.

(10) For the purposes of carrying out the objects and 36/1973 s. 3(c).

4 . 4 1 ) The Minister may, by order (in this Act referred Derating
orders. to as a derating order), authorize the derating for taxation

purposes of such land as may be specified in the order and,
without prejudice to the generality of the foregoing, such
order may-

(U) specify factors which may be taken into account by
the Board in determining whether or not to grant
a derating certificate;

(b) prescribe from time to time the percentage by
which or the manner in which property tax payable
on any land specified in the order may be derated,
so, however, that different percentages or different
arrangements may be prescribed in relation to the
same category of land or to difFerent categories of
land, as the Minister may deem fit; and

(c) make such ancillary provisions as the Minister
thinks fit.

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6 LAND TAXATION (RELIEF)

(2) Any order under subsection (1) shall be subject
to affirmative resolution of the House of Representatives.

(3) Until varied or revoked by an order made under
subsection (1) the order set out in the Third Schedule shall
have effect.

(4) The variation or revocation of a derating order
shall not prejudicially affect the operation of any derating
certificate for the time being in force.

Thud
Schedule.

Application 5 - 4 1 ) Any person for the time being liable to pay land
tax the amount of which is affected by a valuation of land
made under the Land Valuation Act, may apply in the pre-
scribed manner on the prescribed form and within the pre-
scribed time to the Board for a relief certificate if-

(U) the land was at the time of valuation and is being
used bonu fide as agricultural land and the valua-
tion thereof takes into account the potentialities
of the land for use other than as agricultural l ana
or

(b ) a building on the land at the time of valuation was
then and is being used bona fide as a private dwell-
ing-house and the valuation of the land takes into
account the potentialities of that land as a suitable
site for any of the following types of development
purposes-

for relief.

(i) an hotel or guest-house; or
(ii) a shop, office or other commercial building;

or
(iii) an industrial building; or
(iv) a block of residential flats; or
(v) a type of residence which would necessitate

re-development of the land and involve sub-
stantial capital expenditure; or

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LAND TAXATION (RELlEF)

(c) the land was at the time of valuation and is being
used bona fide for an approved purpose by an
approved organization and the valuation thereof
takes into account the potentialities of that land
as a suitable site for subdivision or for any of
the types of development purposes set out in para-
graph (h) .

(2) Subject to the provisions of subsection (3), on
receipt of an application for a relief certificate the Board
shall determine whether or not a relief certificate ought to
be granted having regard to all the circumstances of the
case and without prejudice to the generality of the foregoing,
the Board may take into account-

(a) whether in the opinion of the Board it is reasonable
that the land in respect of which the application
is made should continue to be used for the purpose
for which it is being used at the time of such
application; and

(b) whether the payment of the whole amount of the
land tax would, because of circumstances peculiar
to the applicant, in the opinion of the Board cause
hardship to him.

(3) The Board shall not be obliged to consider any
application for a relief certificate unless such application is
accompanied by an instrument in writing issued by an
adjudicating authority indicating that the valuation of the
land the subject of the application takes into account the
potentialities of that land for use other than for the purpose
for which it was being used at the time of the valuation.

(4) The Minister may amend the First Schedule by fiint
SFbSdula. adding thereto any purpose as an approved purpose or any

organization as an approved organization if he is satisfied
that the purpose or the organization, as the case may be,

p h e inclusion of this page is authorized by U. S O / l ~

7

8 LAND TAXATION (RELIEF)

is mainly of a religious, social, cultural, educational,
charitable or benevolent nature.

(5) A draft of any order to be made under subsection
(4) shall be laid before the House of Representatives.

Dcrating 6.-(1) Any person liable to pay land tax in respect of
36,197) any land may, if the provisions of a derating order relate
S. 6. to that land, apply in the prescribed manner on the

prescribed form and within the prescribed time to the Board
for a derating certificate.

(2 ) On receipt of an application for a derating
certificate the Board shall determine whether or not a
derating certificate ought to be granted having regard to all
the circumstances of the case, and, without prejudioe to the
generality of the foregoing, the Board may take into account
such factors as may be prescribed by regulations or may be
specified in a derating order.

certificaie.

PoweY of
Bmd.

7 . 4 1 ) The Board, if satisfied having regard to the provi-
sions of section 5 that a relief certificate ought to be granted
in relation to any land, shall determine that any land tax
payable in respect of that land is to be reduced to such
annual amount or by such percentage as, subject to the
provisions of this Act, the Board may, in its discretion,
determine and the Board shall grant a relief certificate
accordingly.

(2) Thc Board, if satisfied having regard to the provi-
sions of section 6 and of any derating order that a derating
certificate ought to be granted in relation to any land, shall
grant such certificate accordingly.

(3) The Board may, in order to obtain information
required for the purposes of this Act, by notice in writing
require an applicant for a relief certificate or a derating

3611973
s. 7(a).

%/I973
7(br

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LAND TAXATION (RELIEF) 9

certificate, as the case may be, to attend and give evidence
before the Board in relation to the application.

and, notwithstanding anything contained in any other
enactment, shall be sufficient authority to a Collector of
Taxes to make such adjustments (including any refunds) in
any land tax payable by the applicant for a relief certificate
or a derating certificate, as the case may be, as are authur-
ized by the certificate.

(4) A relief certificate shall be in the prescribed form 36/1973
s. ? @).

8 . 4 1 ) On the application of any person in possession of Power of
land in respect of which an application for relief may be auhority to
made under this Act, an adjudicating authority shall issue whcthzr
an instrument in writing indicating whether the valuation
of that land as finally determined takes into account the account
potentialities of that land for use other than for the purpose
for which it was being used at the time of the valuation.

(2) Any instrument issued pursuant to subsection (1)
may contain such additional information as to factors taken
into account in the valuation as the adjudicating authority
may consider necessary or desirable for the purpose of facili-
tating determination of any application for relief under this
Act.

adjudicating

determine

potential
,,fland.

9.-(1) Where an applicant for a relief certificate or a A P W & ~
the Minister derating certificate is dissatisfied with a decision of the f rom a deci-

Board in relation to the application, he may within the PGzf
prescribed time and in the prescribed manner appeal to the ;6; g 3
Minister.

(2) The Minister shall consider every appeal made
under subsection (1) at such time and in such manner either
in the presence or absence of the appellant as the Minister
considers appropriate and, having regard to the principles
set out in or pursuant to this Act, shall make such order
in relation to such appeal as the Minister may think fit and

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10 LAND TAXATION (RELIEF)

for the purpose of giving effect to the order may exercise any
powers of the Board under this Act.

(3) Every decision of the Minister upon any appeal
made under this section shall be final and conclusive.

Effect and

cer-

10.-(1) Subject to the provisions of this Act, a relief certi-
ficate shall, unless the Board otherwise decides and so stipu-
lates therein, have effect from the date on which any land
tax to which it relates first becomes payable on the valuation
giving rise to the application for relief.

(2) Subject to the provisions of this section, a relief
certificate shall, unless revoked in accordance with this Act,
continue in force until a new valuation roll (or a change in
the valuation roll) comes into force dealing with the land to
which the relief certificate relates.

(3) A relief certificate shall not be transferable and
shall cease to have effect so soon as-

duration of

(a) the person to whom it is granted dies; or
(b) the land to which it relates or any part thereof is-

(i) sold, exchanged or given away; or

(ii) leased, licensed or otherwise disposed of on
terms whereby the land (or part thereof)
may be used for any purpose other than the
purpose for which it was being used at the
time when the application for a relief certi-
ficate was made.

(4) Where a relief certificate (in this subsection and
in subsections (5 ) and (6) referred to as an original relief
certificate) ceases to have effect pursuant to paragraph (U) of
subsection (3), any person who is liable to pay land tax in
respect of the whole or any part of the land which imme-
diately prior to such cessation was the subject of the original

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LAND TAXATION (RELIEF) 11

relief certificate may apply in the prescribed manner, in the
prescribed form and in the prescribed time to the Board for
a new relief certificate.

( 5 ) If on such application as aforesaid the Board is
satisfied, having regard to the provisions of section 5, that
a new relief certificate or new relief certificates ought to be
issued the Board shall issue such new relief certificate or
certificates as the circumstances warrant and the new relief
certificate or certificates shall thereupon have effect from
the date of cessation of the original relief certificate or from
the date on which the land tax on the land in question first
became payable by the applicant for the new relief certificate
whichever is the later.

(6) The provisions of this Act shall apply in relation
to a new relief certificate as they apply in relation to an
original relief certificate.

11.--(1) Subject to the provisions of this Act and any EEKtIectand
derating order, a derating certificate shall, unless the Board
otherwise stipulates therein, have effect from the first day gjf&*e.
of April of any year specified in that derating certificate by S. 9.
the Board, which year may be a year prior to that in which
the derating certificate is issued not being a year earlier than
1473.

(2) Subject to the provisions of this section and any
derating order, a derating certificate, unless earlier revoked
in accordance with this Act, shall continue in force for one
year or such longer period, not e x d i g three years, as
the Board may in its absolute discretion specify in the
certificate.

(3) Subject to any derating order, nothing in sub-
section (2) shall be construed as precluding the grant of any
derating certificate upon the expiration of a previous
derating certificate.

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12 LAND TAXATION (RELIEF)

(4) A derating certificate shall cease to have effect
as soon as the land to which it relates or any part thereof
is subdivided or is used for any purpose other than the
purpose for which it was being used at the time when the
application for a derating certificate was made.

(5) Where a derating certificate (in subsections (6)
and (7) referred to as an original derating certificate) ceases
to have effect pursuant to subsection (4) of this section, any
person who is liable to pay land tax in respect of the whole
or any part of the land which immediately prior to such
cessation was the subject of the original derating certificate
may apply within ninety days of such cessation, on the
prescribed form to the Board for a new derating certificate.

(6) If on such application the Board is satisfied,
having regard to the provisions of section 6, that a new
derating certificate or new derating certificates ought to be
issued, the Board shall issue such new derating certificate or
certificates as the circumstances warrant, and the new
derating certificate or certificates shall thereupon have effect
from the date of the cessation of the original derating
certificate or from the date on which the land tax on the
land in question first became payable by the applicant for
the new derating certificate, whichever is the later.

(7) The provisions in this Act shall apply in relation
to a new derating certificate as they apply in relation to an
original derating certificate.

Revocation

Of or derating
ertifi-tc.

s. IO(~).

12.41) Where the circumstances giving rise to the grant
of a relief certificate or derating certificate have in the
opinion of the Board changed the Board may by instrument
in writing revoke the relief certificate or a derating certificate
and a copy of such instrument shall be sent to the Collector
of Taxes of the parish in which is payable the land tax on
the land in respect of which the relief certificate or derating
certificate had been granted.

3611973

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LAND TAXATION (RELIEF)

(2) A relief certificate revoked pursuant to subsection
(1) shall cease to have effect from the first day of April next
following the date of revocation unless the Board in its dis-
cretion fixes some other date not being a date earlier than
the date of such revocation.

(3) A derating certificate revoked pursuant to sub- 3611973
S. 10 (b). section (1) shall cease to have effect from the first day of

April next following the date of revocation, unless the Board
in its discretion fixes some other date not being a date
earlier than two years prior to the date of such revocation.

(4) Where the Board is satisfied that the grant of a 36(1973
relief certificate or derating certificate in relation to any 1ai.d S. lo(a).
was obtained by fraud or the suppression of material
evidence, the Board may, by noticc in writing to the person
on whose application the relief certificate or derating
certificate was granted or to the person in possession of the
land.cance1 that relief certificate and, upon such cancellation,
land tax in respect of that land shall be payable as if the
relief certificate or derating certificate had never been
granted.

(5) A copy of any notice issued pursuant to sub-
section (4) shall be sent to the Collector of Taxes for the
parish in which is payable land tax on the land in respect of 3611973
which the relief certificate or derating certificate had been
granted and the Collector of Taxes shall forthwith proceed
to collect the amount of land tax remitted in accordance
with the relief certificate or derating certificate prior to its
cancellation.

S. 1O(n).

(6) Before taking action to revoke or cancel a relief 36/1973
certificate or derating certificate pursuant to this section, the
Board shall-

(a) notify the person in possession of the land that
such action is contemplated; and

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14 L A N D T A X A T I O N (RELIEF)

(b) inform the person in possession of the land that
he or the person upon whose application the relief
certificate or derating certificate was granted or
both of them may, if he or they so desire, appear
before the Board and show cause why the relief
certificate or derating certificate should not be
revoked or cancelled, as the case may be.

36/15’73
S. 10 (a).

Notification
OfChanBcof

3611973 s .

13.-(1) Every person to whom a relief certificate or
of land, derating certificate has been granted shall while that

certificate remains in force notify the Board as soon as
possible and in any event within three months of-

(a) any material change in the use of that lane or
(b) any change in the circumstances giving rise to the

application for the grant of that relief certificate or
derating certificate; or

(c) any sale, exchange or gift of the land (or part there
of); or

(d any lease, licence or other disposition of the land
(or part thereof) on terms whereby the land (or
part thereof) may be used for any purpose other
than that for which it was being used when the
application for the relief certificate or derating
certificate was made.

(2 ) Any person who, without reasonable excuse, fails
to comply with subsection (1) shall be guilty of an offence
and, on summary conviction thereof in a Resident Magis-
trate’s Court, shall be liable to a fine not exceeding one
hundred dollars and in default of payment thereof to be
imprisoned for any term not exceeding three months.

matIMd 14.41) The Governor-General, may appoint a secretary
and such other officers and servants of the Board as the
Minister may from time to time consider necessary.

ran--
tion.

me iaclurim of this page is authorizsd by LN. 50/1990]

LAND TAXATlON (RELIEF) 15

(2) There shall be paid out of moneys provided by
Parliament to the secretary and other officers and servants
of the Board such salaries or remuneration as the Minister
may from time to time determine.

(3) The expenses of the Board shall be paid out of
moneys provided for the purpose by Parliament.

15. Any person who makes or delivers an application ~d~~
under this Act which to his knowledge is false in any parti- ::Ee%,
cular or makes any answer whether orally or in writing
which is to his knowledge false in any particular to any
question put to him by the Board or any member thereof
shall be guilty of an offence and, on summary conviction
thereof in a Resident Magistrate’s Court, shall be liable to
a fine not exceeding two hundred dollars and in default of
payment thereof shall be imprisoned for any term not
exceeding six months.

16.41) The Minister may make regulations in regard omcral
W W e I to
make regu.
Lations.

to-
(a) any matters which under this Act are to be p e -

(b) the information to be furnished by an applicant for 36/1973

(c) any matter or thing whether similar to the foregoing
or not appearing to the Minister to be necessary
or expedient for the purpose of carrying this Act
into effect.

(2) Until varied or revoked by regulations made by
the Minister under the provisions of this Act the Regula-
tions contained in the Second Schedule shall be in force.

17.41) Any notice or other communication by or on

scribe&

a relief certificate or derating certificate; and s. 12.

,f

behalf of the Board may be served upon any person- “tiiee.

me inclusion of tbis page is authoriEed by LN. 480/19731

16 LAND TAXATION (RELIEF)

(a) by causing it to be personally served on him; or
(b) by leaving it at his address for service; or
(c) by posting it by prepaid, registered letter post

addressed to him at his address for service,
and, in the case of paragraph (c), service thereof shall be
deemed to have been effected at the time when it would in
the ordinary course of the post have arrived at the place
to which it was addressed or the town or post office nearest
to that place.

(2) The address for service of any person shall be the
address of that person as described in any record in the
custody of the Board.

(3) Where the address of any person is not known
to the Board and he cannot after reasonable enquiry be
found any notice or other document issued by the Board
may be given or served on that person by placing the notice
or document on a conspicuous part of the land to which the
notice or document relates.

tThe inclusion of this page is authorized by L.N. 480/19731

LAND TAXATION (RELIEF)

FIRST SCHEDULE (Sections 2, 5 (4))

17

Approved purpose Approved Organizations

The provisions of playing fields Members’ Club registered as
for cricket. football and other such under the Registration of
out-door games. Club Act.

SECOND SCHEDULE (Section 16)

The Lard Tuxulion (Relief) Regularions
1. These Regulations may be cited as the Land Taxation (Relief) short title.

Regulations.

2. (1) Every application for a relief certificate and every appeal Mode OF
pursuant to section 9 of the Act shall be in writing and &aII be application
deemed to be made when it is delivered to the Secretary of the Board. ~~~~’~

( 2 ) An application for a relief certificate shall be made’in triplicate L.N.
in the torm set owl as Form A in the Appendix. 44/1975.

3. (1) An application for a relief certificate in respect of any land Time of

(a) three months after the passing of the Act or such further mod L.N.

(b) six months after the date on which ,the rate of land tax
payable on the land is affected by a new valuation or a
change in a valuation of that land made pursuant to the
Land Valuation Act, whichever terminants later:

Provided that the Board may extend the. time for application if
the h a 1 determination of the valuation under the Land VaIUanion
Act in any way curtails the period aforesaid.

(2) An application for a new relief certificate pursuant to section
I0 of tbc Act shall be made within six months of the event which gives
rise to the application.

4. An appeal to the Minister pursuant to section 9 of the Act shall be Time ror
made within one month or such further time as the Minister may pennit aPpeals.
from the date on which a relief certificate is granted or refused by the ~ $ ; l ~ 2 ,
Board.

5. A relief certiEcate shall be in the form set out as Form B in the Form of
Appendix and shall be made out in quadruplicate. One copy shall be relief
given to the applicant, one copy shall be sent to the Commissioner F$,kate
of Inland Revenue for transmission to the Collector of Taxes respon- 4~/1975,
sible for the collection of taxes on the land to which the certilicate 121198s

may be made within the period of- applieatim

124/ 1963. as the Minister may permit; or

Sch.

Whe inclusion of this page is authorized by L.N. 87/1986]

18 LAh'D TAXATiON (RELIEF)

relates, one copy shall be sent to the Minister, and one copy shall be
retained by the Secretary of the Board.

Application
for derahng
certificate.
L.N.
38311973.

6. Every application for a derating certificate shall be made in
triplicate in either the form set out as Form E or the form set out as
Form F in the Second Schedule as the case may require. and shall be
made during the period of ninety days preceding the date on which
the relevant land tax for the year in respect of which lhe certificate
is being requested is due and payable, or within such further period
as the Board may permit. An application in respect of the year
beginning 1st April, 1973 shall be made on or hefore 31st October, 1973.

Form of
deratins

LN.
38)/1973.
1211985
Sch.

7. Every derating certificate shall be in the form set out as Form G
in the Second Schedule and shall be made out in quadruplicate. One
copy shall be given to the applicant, one copy shall be sent to the
Commissioner of Inland Revenue for transmission to the Collector of
Taxes responsible for the coUection of taxes on the land to which the
derating certificate relates, one copy shall be sent to the Minister, and
one copy shall he retained by the Secretary to the Board.

LN.
4411975.

Appendix (Regulation 2 (2) )

FORM A
THE LANE TAXATION (RELIEF) Am

FORM OF AF'PLICATION FOR RELIEF FROM LAND TAX*
(To be completed in triplicate)

*in respect of-
where the development
ooteotialities of the land - Private Dwelling-Houses have been takm

- Approved organhtions account in a valuation
made under the Land

- Agricultural Land I Valuation Act.
To : The Commissioner of Land Valuations.

8 Ardenne Road,
Kingston 10,

Jamaica.
I am the person responsible for paying tax= on the land described

below. In my opinion tbe valuation OP t h i s land takea into account its
potentialities for use other than the purpose for which it was b e ' i
used at the time of valuation.

I accordingly apply to you for a certificate showing whether the
valuation took such potentialities into acmunt.

If your certificate confirms my opinion I hereby request YOU to
forward my attached application togetber with your CertiEcate to the
Land Taxation Relief Board.

[The inclusion of this page is authorized by LN. 8711986J

LAND TAXATION (RELIEF)

DESCRIP~ION F TW L.mn

VALUATION No. PARlSH COL.LB~OE~T~

Address of the Parcel .................................................................
of Land

Name & Address of
pe- in p s ~ s s i o n

19

.................................................................

.................................................................

Name of Owner I

Valuation as finally deter-
mined under the Land
Valuation Act. and en-
tered on the Valuation
Roll

Unimproved
Value

sq. ft.
I 1 Area of land Com- prising The Parcel

Name of Applicant in BLOCK
letters and address to which

application should be sent.
Wmspondenfe con-ng this

..................................................

..................................................

..................................................

........................... ...........................
Signature of Appiicant Dote

VALUATION DATZ

Improved
VdUC

(where applicable)

...........................
Stufus of Applicant
(e.g., OwnerlAtfor-
neyjOvemeer, efc.)

me incluion of this paoe is authorized by L.N. 31/1977]

LAND TAXATION (RELIEF)

PmncvuRs OF APPLICATION
1. The valuation of the property as entered on the Tax RoU immedi-

ately prior to the valuation giving rise to this application W a s
B, ...................................

2. The full annual amount paid for taxes on the valuation stated
above was 8 ....................................

3. The full annual amount of tax payable on the new valuation is
J ....................................

4. Have plans been prepared or submitted to the appro- Yes/ No*
priate authorities for approval to subdivide th8
whole or any part of the land7 U

U
Yes/ Nog

5. Has any contract been entered into for the disposal
of the whole or any part of the land?
If answer is Yes give dehils of the transaction.
.......................................................................................

.......................................................................................
Yes] No'

I l l 6. Does the property form art of the estate of a deceased person or is it sufject to any .trust?
If the answer is Yes give the names and addresses of the legal
personal representatiw or trustees and tha beneficiaries.

7. The land was purchased or acquired on ..................... F'urchase
Price was S ....................................

8. The land has been put to the following uses during the past
five years ...........................................................................

Dote

.......................................................................................

.......................................................................................
*(lndimte -'er by marking X in the appropfiri(e box)

[The inclusion of tbis page is authorised by L.N. 31/19771

LAND TAXATION (RELIEF)

TO BE COMPLETED ONLY WHERE 'ISX LAh'D IS BEING USED AS
AGRICULTVIUL LAND

Yes/ No*

9. Is the whole of the land used exclusively for
agricultural purposes7
If the answer is No give the area of the land not so -

21

Yes/ No*
10. Is there. an Idle Land Order in force under the

Land Development and Utilization Act, concern-
ing the land or any part thereof?

TO BE COMPLETBD ONLY WHERB A BUILDING ON THB LAND Is BBWG
USED A S A PRIYATB DWELLING-HOUSE

Yes1 No'

rn 11. Is the building on the land used exclusively a a private dwelling house?
Ycsl No*

12. Is the building on the land rented or leased?

If the answer is Yes please furnish the following prticulars-

Yes1 No*
(a) What is the rental?

lh) 1s the tenant responsible for the

(c) Has application been made to the Rent
Assessment Board to increase the rental
to recover any additional land taxes?

S------pcr mmh/year

tax 1-
Yes/ No*

rn
13. Is there any other buildiig 011 the land7

If the answer is Yes give particulars of the use
to which the other building@) is (are) put

Ycsl No*

........................................................
t. ......................................................

' Indicafe llltswer by marking X in the appropriate box.
t I f the space provided is inadequate please atmh supplemnttvy shcet(s).

me inclusion of this page is anthorized by LN. 311197'11

22 LAND TAXATION (RELIEF)

TO BB CDMPLKTED ONLY WHWE THE LAND IS BEING USED FOR AN
APPROVED P-SE BY AN APPROVED ORGANIZATION.**

14. Is the whole of the land used exclusively for an
approved purpose?

Yes I NO'

1
If the answer is No give the area of the land not so U&

.......................................................................................
**Approved organizations are currently Members' Clubs (registered

as smh under the Registration of Clubs Act) using land for
approved purposes such as playiug fields.

15. Additional information considered devant in suppon of this

appht ion is as follows ......................................................
.......................................................................................

.......................................................................................
t

DECLARATION N SUPPORT OF APPLICATION

I do hereby declare that the idonnation given by me in this
application and in any documents attached hereto is, to the best of
my knowledge and belief, true and correct, and this Declaration is
made with the full knowledge and understanding that any false state-
ment so made by me will render me liable to thc pnalties of the
Land Taxation (Relie0 Act.

...........................
Signature of Applicant

Indfcale m e r by ma
t If the space provided

Date

ing X in the appropriate
idequate pieare attach I

...........................
Starup of Applicant

{~.g. , ownerlattor-
n5y/ovemw, epc.)

U.
pplunentmy she&).

LAND TAXATION (RELIEF)

FOR OFFICIAL USE ONLY

Certificate of Valuation

I hereby certify that the valuation of the land described in this
application. as finally determined under the Land Valuation Act, takes/
does not take into account the potentialities of that land for use other
than for the purpose for which it was being used at the time of the
valuation.

23

................................................

..............................................
Adjudicating Authorily

Case Reference .....................................................................
Date

For official use Only
Secretary,

Land Taxation Relief Board :
c / o Inland Revenue Department, P.O. Box 466, Kingston.

( i ) Application re Valuation No ......................... is referred
(please see Certificate of Valuation above) and the appli-
cant has been so advised vide letter
L. V. 0. No. dated

(ii) Please advise the appropriate Collector of Taxes of the
receipt of the application.

........................ ......................................................
Dare Cornniissioner of LMd Valuatiom

Letter L. V. 0. No. dated sent to applicant advis-
ing that the application was not sent to the Land Taxation Relief
Board because the valuation concerning the subject land did not
take into account the potentialities of that land for use other than
for the purpose for which i t was being used at the time of the
valuation and that the application has therefore been returned.

........................ ......................................................
Dare Commissioner of Land Vuluurionr

Dbe inclusion of this page is authorized by L.N. 87/1-3861

LAND TAXATION (RELIEF)

VALUATION No.

L.N.
44/1975.

PARISH 1 COLLECTOR AT^^

THE LAND TAXATION (RELIEF)

RELIEF CERTIFICATE

Description of the Lmd

Address of the Parcel
of Land

FORM
ACT

. -

B

P VALUATION DATE
--

Name and Address
of Applicant

-
COMPRISlNG THE

Status of Applicant*

~~~

Valuation as finally deter-
mined under the Land
Valuation Act, and entered
on the Valuation Roll.

Acres AREAOFLAND ~ -.

Unimproved I Improved
Value Value

I

-~

F h c inclusion of this page is authorize3 by L.N. 87/19861

LAND TAXATION (RELIEFJ

The Land Taxation Relief Board having considered the application
of ................................................ aforesaid in relation to the land
and valuation described above hereby determine that land tax payable
in respect of the land described as aforesaid, shall. subjst to the
provisions of the Act, be reduced as follows-
..............................................................................................

25

..............................................................................................
with effect from the day of 19

Chairman,
Land Taxation Relief Board

[Forms C and D revoked]
THE LAND TAXATION (RE- ACT

APPLICATION FOR -RATING CkRTlFICATe IN RK5PEU OF

Form E L.N.
(Regulation 6) 38311973.

AGRICULTURALLAND
I/We .................................................................................

the owner/person(s) in possession/agent of land as described below
do hereby apply for a derating certificate in accordance with the pro-
visions of the Act.
SFK3lON A
Valuation Number ........................ Parish ....................................
Collectorate.. ............................................................................
Property NamejAddress ............................................................
Value on Roll ...........................................................................
(as W l y determined)
Town /District.. .........................................................................
Area of Parcel of Land.. .............. ..Title Ref : Volume(s). ..............
Folio@). ..................................................................................
Name and address of Applicant ...................................................

.............................................................................................

Name and address of Owner ......................................................
Date when land was purchased or acquired ....................................
Purchase Price ...........................................................................

...............................................................................................

...............................................................................................
me inclusion of thii page is authorized by LN. 31119771

LAND TAXATION (RELIEF)

SECTION B
Furnish fun details of the physical characteristics of the land:

(i) Area of arable land (area of level land .............................. )
(area. of gently sloping and undulating
land ................................................ ..)

(ii) Area of steep hill land .........................................................
(iii) Area of swamp .................................................................
(iv) Area of other land, e.g. river-wash, rocky and precipitous land.. ....

(v) Any other characteristics of the land ....................................
SECTION C

(i) Is the whole of the land usad exclusively for agricultural purposes?

If not wholly so used, state:
(a) the area of land used for agricultural purposes

(b ) the area of land not used for agricultural purposes and the
reason for the land not being in agricultural use ...............

.................................................................................

.................................................................................
(ii) State the use to which the whole of the land has been put during

the past three years. giving full particulars:

.......................................................................................
SECTION D

immediately preceding the date of this application :
Furnish full details of agricultural production during the three years

Area of land Quantity produced Year
utilized - crop - (9 -

......... ................. ...................................

......... ................. ...................................

......... ................. ...................................
me inclusion of this page is authorized by L.N. 31/1977l

LAND TAXATION (RELIEF)

Livestock Area of land Number Production
utilized of (e.g. Number

HeadsjBirds slaughtered and
Carried sold: Gallons

milk produced)
d ,attle
(Reef/
Dairy) ..............................................

Pigs, ................................................
Goats. ...............................
Sheep ..................................

Poultry ................................................
(Broilers/ ................................................
Layers) ................................................

(ii) Furnish details of any other forms of qualifying activity.

................................................

.......................... ..................

(If spacc above is inadequate, use separate sheet.)

................................................................

27

Year

...........

...........

...........

...........

...........

...........

...........

...........

.............

SLCTION E

imniediately preceding the date of this application.
State the number of persons employed during each of the three years

Permanent basis .....................................................................

.....................................................................
Seasonal basis .....................................................................

SECTION F
(i) Has (Have) the owner(s) prepared or submitted plans to the

Parish Council for approval to sub-divide the whole or any part
of the land?

.......................................................................................

(ii) Has (Have) the owner(s) entered into a contract for the disposal
of tbe whole or any part of the land? Yes ............/ No.. ..........

( i i i ) Is any Idle Land Order in force under the Land Development and
Utiliiation Act concerning the land or any part thereof as
described at Section A? Yes ..................... /No .....................

me inclusion of this page is authorized by L.N. 87/1986]

28 LAND TAXATION (RELIEF)

Any other information considered relevant in support of this
application,. ..............................................................................
..............................................................................................
..............................................................................................
.............................................................................
..............................................................................................

~~

..............................................................................................

..............................................................................................

..............................................................................................

DECLARATION
[/We do hereby declare that the answers to the questions in this

application (and the attached statements) are to the kst of my (our)
knowledge true and correct.

Date .............................. ...............................................
Applicanr(s)

This application is to be completed in TRIPLICATE and forwarded
to the Secretary, Land Taxation (Relief) Board, c / o Inland Revenue
Department, P.O. Box 466, Kingston, Jamaica.

FOR OFFICIAL USE ONLY

...............................................................................................

...............................................................................................

...............................................................................................

...............................................................................................

_-
(The inclusion of this page i s authorized by LN. 87119863

LAND TAXATION (RELIEF) 29

LAND TAXATION (RELlEF) ACT FORM F L.N.
3831 1973

APPLICATION (Reglation 6 )
FOR DERATING CERTIFICATE IN RESPECT OF HOTEL AND

l/We ...................................................................................
the owner/person(s) in possession/agent of land as described below do
hereby apply for a derating certificate in accordance with the provisions
of the Act.
SECTION A
Valuation Number. ............ Parish.. .............. Collectorate. ...............
Property NametAddress. ......................... Value on Roll.. ................

(us finally determined)
TowntDistrict ......................... Area of parcel of land ......................
Title Ref.: Volumeis) ..................... Folio($ ...................................
Name and Address of Applicant.. .................................................

Name and Address of Owner ......................................................

Date when land was purchased or acquired ....................................
Purchase Price. ..........................................................................
SECTION B

(i) Is an Order under section 3 of the Hotels (Incentives) Act, in
force, declaring the hotel to be an “approved hotel enterprise”?
Yes No .................................

Date of expiry of the Order ...................................................
Submit- (a) a copy of the Order referred to at (i) above,

(6) a copy of all documents submitted when the
application was made for declaration of the hotel
as an ‘‘approved hotel enterprise” in accordance
with the Hotel (Incentives) Regulations, 1971.

(ii) If an Order under section 3 of the Hotels (Incentives) Act, is not
in force, state:

(U) the number of bedrooms ..........................................
(b) details of the facilities provided for meals for transient

guests, including tourists.. ...........................................
(c) the average annual occupancy by transient guests, including

tourists. ..................................................................
(6) the average annual occupancy by persons other than those

mentioned at paragraph (c) above ..............................

..............................................................................................

...............................................................................................

.............................................................................
mhe inclusion of this page is authorized by LN. 87119861

30 LAND TAXATION (RELIEF)

( i i i ) Is all the land described in Section A used for the purposes of
an hotel? Yes .................. /No .......... ....If “No” state the
area of land forming the curtilage of the 1 ...........................

SECTION c
State the number of persons employed during each of the three years

immediately preceding the date of this application :
Number Year

Permanent basis ........................ ........................
........................ ...............

........................
Seasonal basis ......................... ........................

........................ ........................

........................ ........................
SECTION D

Any other relevant information ................................................
...............................................................................................

...............................................................................................
DECLARATION

I{We do hereby declare that the answers to the questions in this
application (and the attached statements) are to the best of my (our)
knowledge true and correct.
Date.. ............................... ............................................

Applica?it(s)

This Application is to he completed in TRIPLICATE and forwarded
to the Secretary, Land Taxation (Relief) Board. c / o Inland Revenue
Department, P.O. Box 466, Kingston, Jamaica.

FOR OFFICIAL USE ONLY
............................................................................................
..............................................................................................
..............................................................................................
..............................................................................................
............................................................................................
..............................................................................................

~~ .....

..............................................................................................
~~ ......

-
[The inclusion of this page is authorized by L.N787/ 19861

LINO TAXATION 0

THE LANI) TAXATION (RE- ACT Foly 0 L.N.
383,'1911

. . ~ . . . . ~ . . ' h ¶ l N C l ' h i T l P l c k l a ~(XtQwkItirn 7)

Valuation N u m k .............................. Parish ..............................
c44kctocaw.,.. ...........................................................................
Pmpty Name/Addnsa ...............................................................
Town/DistrIct ........................... Arca of P a d d Land.... ..............
L4xatkm pf porccl.. ......................................................................

. I " d bwnerlpr&mt*F 19 *sse%ion fqult. ... : ...........
...............................................................................................
AddrcU(C8). ............. : ................................................................

. . ~. ... " , , . ,, . , . . ~. . . ...............................................................................................
Tbt Land Taxatim (Relief) Bead having amsided thi appbtion

of..... .......................................................................................
.................. a f o d ia ratbkd that thc *nd deaciikd Lbo*e is-

(i) zIgriUdNd land,
(ii) ' hotd land;
(iiii ........... L.. ..................................... .......................... .;:.

to which the dem- relief -bed by the Minister responsible for
finance in accordmm with the provisions ol the Lend Taw~tim (Relief)

...
. . . A g q I j d b . '.

Thir cdiiicate shan. lmlesr wokcd by the Brmd, mnlinra in totcc
tot tbc an8ncid ycsrIl).., .................................................. ; .........

Dated thia ..................... dry d .................................. /. 19 .........

. . .

. ,

car0 rrl: ................................................................................
C h a i m d.fiu Bwrd

IThe fnehrtbpe Ol chk ppc ia au&otir#d by L.N. 42[199Sl

31 IAND:.TAXA TlON. (REUEF)

THIRD SCHEUULE (section 4)
L .N. THE LAND T ~ I ' T O N (RHLIGP) (AGRICULTURAL LAND) DftRMZWO
11 11993. Owm. 1993

. . .
lief) (Agriiul-

' r ~ .; :;pa%%l.df
lnad shall in no case be less than !Xty dollars.

(3) In this order " r a h and taxes" means progetty tax yable
under the Property Tax Ad. lighting rates payable under the &ctric
Li@t@g Ad, Corpomtion
rate& for improvements; local
under the Kingstoo and St. A
Local Rates payable under the
sanitary ..Ratas. ppW :U& .me. Wlic

Property Tax Aci for that period. . .

. .

4 . 4 1 ) In determinimg whether a derating ce$hpte,ought, to bc
granted. the Board may take into account w b t b the land 'in "peat
of which the application in made is in substantial agrifulhlral ''P~UC-
tion.. . . . . . . . . . . . , . ,.. . . . . . . . .: . . >. , .

. . . . . ,. ,,-.-, .;-. . I , , .~ , . I . . . . . . . . . . . . . . . . . .
mining whether or not 1

cultural production for the purposes of su
m a y ~ i o t o ~ . . ~ . . .. . . : . . . . . . . . . . . . . .

LAND TAXATION (RELIEF)

(U) the land is stocked, where the system of fanning
practised requires the keeping of livestock. poultry or

(ii) pasture is being maintained, where the system of
fanning requires the keeping of pastures;

(c) the capabilities of the land;
(d) any other factor which affects the development of the land.

33
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