LAND VALUATION

THE LAND VALUATION ACT

ARRANGEMENT OF SECTIONS

1. short title.

PART I. General and Administration

2. Interpretation.
3. [Deleted by Act I2 of 1985, Schedule]
4. Power of delegation.
5. Valuation districts.

PART 11. Valuafions

6. Commissioner to make valuations.
7. Bauxite lands.
8. Date of valuation.
9. Date of first valuation in a district.

10. Effect of valuation.
11. New valuatiohs.
12. Land to be included in one valuation.
13. Separate valuations.
14. Apportionment of property hetwcm districts.
15. Certain returns and information to bc furnished.
16. Access to lands and buildings.
17. Preparation of valuation roll.

PART 111. Notice of Valuations. Objections and Appeals

18. Notice o€ Valuation.
19. Right of new owner to carry on objection or appeal
20. Objections to valuations.
21. Consideration of objections.
22. Appeal against decision of Commissioner.
23. Further appeals.

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2 LAND VALUATION

24. Collection of tax pending objection or appeal.

PART IV. Uses of Valuation

25. Purposes for which valuation to be used.
26. Supply of copies of valuation roll by Commissioner.
21. Commissioner to make valuations for government departments.

ctc.

PART V. Miscellaneous

28. Certified copies of, or extracts from, valuation roll
29. Power to obtain evidence.
30. Notice of change of ownership.
31. Returns.
32. Service of notice.
33. Address for service.
34. Substituted service.
35. Right to appear.
36. Power of Minister as to times for doing acts, ctc.
37. Penalties.
38. False returns or statements.
39. Place where the offence is committed.
40. Evidence.
41. Regulations.

me inclusion of tbis page is authorid by L.N. 87/19861

LAND VALUATlOrV

THE LAND VALUATION ACT

3

LaWS
73 of 1956,
41 of 195X
23 of 1959,
15 of 1962 s 35.

Act3
44 of 1964.
29 of 1971

15 of 1574,
7 r f 19R3.

If8rh January, 1957.1 2,d sch.
. .. . .,

I 2 of 198.5
Sch

1. This Act may be cited as the Land Valuation Act. shoflt,tlc.

PART I. General and Administration

2. In this Act, unless the context otherwise requires- Interproh-
lion

“agent” includes every person who in this Island for or
on behalf of any person (hereinafter called “the
principal”) has the control or disposal of any land
belonging to the principal, or the control, receipt or
disposal of any rents, issues or proceeds derived from
MY such land;

“Cominissioner” means the Commissioner of Land Valua- 12/1985
tions appointed under s%tion 16 (a) of the Revenue
Administration Act;

“district” means a valuation district constituted for the
purpose of this Act;

“fee simple” in relation to the value of land means the
estate in fee simple in possession in the land free
from any lesser estates or interests therein or any
encumbrances thereon or any rights or immunities
conferred upon a tenant under the Rent Restriction
Act and free also from any restrictive covenants
and conditions other than restrictive covenants and
conditions created by a Crown grant or by law;

“improved land” means land on which improvements as
deEned in this Act have been effected;

Xh.

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4 LAND VALUATION

Is/ 1974 s. Z(n).

“improved value” means in relation to land the capital
sum which the fee simple of the land together with any
licence or other right or privilege (if any) for the time
being affecting the land, might be expected to realize
if offered for sale on such reasonable terms and con-
ditions as a bona fide seller would require;

Is/ 1974
S . 2(b).

“improvements” in relation to land means those physical
additions and alterations thereto and all works for the
benefit of the land made or done by the owner or
any of his predecessors in title which, as at the date
on which the improved or unimproved value is required
to be ascertained, has the effect of increasing its value:

(a) the destruction or removal of timber or
vegetable growth;

(b) the draining, filling, excavation or recla-
mation of the land;

(c) the making of retaining walls or other
similar works designed to arrest or pre-
vent erosion or flooding of the land; or

Provided that-

(4 the grading or levelling of the land,
shall not be regarded as improvements;

“land” includes all tenements and hereditaments add also
all messuages, houses, buildings, or other construction
whether the property of Her Majesty, Her heirs or
successors, or of any corporation, or of any private
individual, and all trees growing or standing thereon
but shall not include growing crops:

Provided that-
(#) the value of trees, other than fruit trees,

that have been planted for any purpose; or
(6) the value of trees that have been preserved

as shelter or for ornamental purposes,
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L A N D VALUATION 5

shall not be included in any valuation roll prepared
under section 17;

“local authority” means-

Councils Act; or

(b) the Council of the Kingston and Saint Andrew
Corporation constituted under the Kingston and
St. Andrew Corporation Act; or

(c) the National Water Commission constituted under
the National Water Commission Act;

(a) a Parish Council constituted under the Parish

“Minister” means the Minister responsible for land valua-
tion;

“officer” means the Commissioner, the Deputy Commis-
sioner and any other officer appointed pursuant to
section 3 but does not include a servant so appointed;

“owner” means the person who, whether jointly or severally
is seised or possessed of or entitled to any estate or
interest in land and shall include any person who,
whether severally or jointly, claims that there is vested
in him, and any person in whom the Commissioner
believes there is vested, in possession, remainder or
reversion, any estate or interest at law or in equity
in the parcel of land;

“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 possession of such land;

“parcel of land” means land which is separately held by
any owner, or land which the Commissioner directs
should be valued as a separate parcel of land;
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6 LAND VAL.UAT1ON

“return” includes all returns, notices, declarations. state-
ments and information prescribed or required by the
Commissioner to be furnished;

“sub-divided” and “sub-divide“ mean and refer to dividing
:

(a) by sale, conveyance, transfer or partition; or
(b) by any agreement, dealing or instrument inter

vivos (other than a lease for any term not
exceeding five years without right of renewal),
rendering different parts thereof immediately
available for separate disposition or separate
occupation; or

(c) by procuring the issue of a certificate of title
under the Registration of Titles Act in respect
of a part of the land;

“unimproved land” means land on which no improvements

“unimproved value” means-

. lands into parts, whether the dividing is-

as defined in this Act have been effected;

(a) in relation to unimproved land the capital sum
which the fee simple of the land together with
any licence or other right or privilege (if any)
for the time being affecting the land, might be
expected to realize if offered for sale on such
reasonable terms and conditions as a bona fde
seller would require;

(6) in relation to improved land the capital sum
which the fee simple of the land might be
expected to realize if offered for sale on such
reasonable terms and conditions as a bona fide
seller would require, assuming that at the time
as at which the value is required to be ascer-
tained for the purposes of this Act the improve-
ments as defined in this Act do not exist :

151 1974 s. 2 la).

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LAND VALUATION 7

Provided that in determining the unimproved value 15/1974

(a) the land may be used, or continue to be used,
for any purpose for which it was being used OT
could have been used at the time as at which
the value is required to be ascertained for the
purposes of this Act; and

(b) such improvements as may be required in order
to enable the land to be so used or continue to
be so used, will be made or continue to be made,

so, however, that nothing in this Act shall prevent the
Commissioner, in determining the unimproved value
of land, from taking into account any other purpose
for which the land may be used if those improvements,
if any, had not been made :

S. 2 (d). of any land, the Commissioner may assume that-

And provided further that the unimproved value is/1974
s. 2 (C). shall in no case be less than the sum that will be ob-

tained by deducting the value of the improvements
from the improved value at the time as at which the
value is required to be ascertained for the purpose of
this Act;

“value of improvement” in relation to land means the
added value which the improvements give to the land
at the time as at which the value is required to be
ascertained for the purpose of this Act irrespective of
the cost of the improvements:

Provided that the added value shall in no case
exceed the amount that should reasonably be involved
in effecting, at the time as at which the value is
required to be ascertained for the purposes of this Act,
improvements of a nature and efficiency equivalent to
the existing improvements.

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8 L A N D VALUATION

Power of
dclepltion

valuatiori
districts.

Commis-
aiomr to
makc
valuation?.

3. [Deleted by Act I 2 of 1985, Schedule1

4.-(1) For the purpose of carrying out the objects and
purposes of this Act, and his powers, duties and responsi-
bilities thereunder, the Commissioner is hereby authorized
to delegate to the Deputy Commissioner, or to any other
officer, any of his powers, duties and responsibilities under
this Act, except the power of delegation.

(2) A 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 Commis-
sioner thinks fit.

(3) Every delegation under this section shall be
revocable at the will of the Commissioner but no delegation
shall prevent the exercise of any power, duty, function or
authority by the Commissioner himself.

5. Each parish of the Island shall be a separate valuation
district for the purpose of this Act:

Provided that the Minister may, from time to time, by
order, alter, vary or abolish such districts or substitute
additional districts.

PART 11. Valirarions
6.-(1) Except as provided in subsection (2) the Commis-

sioner shall, in each district, make a valuation of the
unimproved and improved value of every parcel of land.

(2) The Minister may, by order, direct that it shall
not be necessary to determine-

(a) the unimproved or improved value of such land
belonging to or occupied by the Crown as may be
prescribed in the order;
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.
.

LAND VALUATION

(b) the unimproved value of such land of estimated
low unimproved value as may be prescribed in the
order; and

(c) the improved value of such lands as are prescribed W I ~ S P
in the order (except so far as it may be necessary ’. 3.
in order to determine the unimproved value of
such land):

Provided that no order made under this section shall
come into force unless it is approved by resolution of the
House of Representatives.

(3) An order made under paragraph (a) or paragraph
(c) of subsection (2) may be limited to a district but an
order made under paragraph (h) of subsection (2) shall not
be so limited and shall apply to the whole Island.

(4) Any order under this section may be given retro-
spective effect to a date not earlier than the 18th January,
1957 and such order may be amended or revoked by the a Y 9 7 4
Minister by another order made in like manner.

9

7.-(1) Notwithstanding that bauxite and I3:erite are sa-
minerals vested in the Crown and that regulations made lands.
under the Mining Act may stipulate that a mining 411199
l e e for bauxite or laterite under that Act shall not be s. 3.
granted to any person other than the owner in fee simple
of the land, where the valuation of any land is affected by
the presence of bauxite or laterite thereunder as a mineral
of economic value for mining, any increase in the capital
value of such land, so far as such increase is attributable
to the prwnce of such bauxite or laterite, shall, for the
purpose of determining the unimproved or the improved
value of the land, be deemed to be limited to the value of
any royalties payable to the owner of the land.
- me inclusion of this m e is ~uthorized by LN. 87/19861

in LAND VALUATION

Date of
valuation.

Date of
first
valuation
in a
district.

effect of
valuation.
L.N.
22311M4.

(2 ) The value of royalties payable to an owner of
land in respect of bauxite or laterite shall, for the purposes
of this section, be deemed to be one-twentieth of the
unimproved value of the land.

8. The Commissioner shall fix, in respect of any and
every valuation of land in a district, a date as at which all
parcels of land in that district shall be valued:

Provided that-
(a) if the Commissioner deems it necessary or expe-

dient to do so he may alter, from time to time, any
dates fixed by him under this section; and

(b) a date as originally fixed or subsequently altered
by the Commissioner under this section shall be
earlier than the date when the valuation in
question comes into force.

9.41) Subject to the provisions of subsection (2) the
Minister shall, by order, 6x a date on and after which
the first valuation made by the Commissioner of all parcels
of land in a district shall, subject to objection or appeal
under this Act, be the valuation of all parcels of land
required by this Act to be valued by the Cornmissioner in
that district.

(2) The Commissioner may alter the valuation of any
parcel of land in accordance with subsections (3), (4) and
(5) of section 11.

10. On and after the date on which the Erst valuation
under this Act in any district is specified by the order as
coming into force every valuation made under the Valua-
tion Act shall cease. to have effezt in respect of such district
and the provisions of that Act shall cease to apply to land
in such district.

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LAND VALUATION 11

L1.-(1) A fresh valuation shall be begun in each district NW
valuations. as near as may be five years after the date fixed by the

Commissioner under section 8 for the first valuation for
that district and as near as may be on every fifth anniver-
sary of such date thereafter.

district, require a fresh valuation to be begun at intervals
less than or more than five years: and no valuation shall be
invalidated or affected by reason only of the failure of the
Commissioner to comply with the provisions of this section
as respects the periods specified.

on an order by the Minister and as from the date of such
order the previous valuation in that district shall cease to
be in force.

(4) No alteration shall be made in the valuation of
any parcel of land during the period of five years afore-
said or such other period as may be prescribed pursuant 1 5 1 1 ~ 4
to subsection (2)-

(a) unless such land is sub-divided during such period;
or

(b) unless where two or more parcels of unoccupied
land adjoining each other are valued as one
portion of land and one or more parcels of such
land is or are sold or occupied during such
period or

(c) unless a public work, service, or undertaking is
provided during such period on account of which
the Commissioner is of opinion the value of such
land has altered; or

(4 unless by reason of flood, cyclone, or some other
adverse natural cause over which the owner had

(2) The Minister may by order, as respects any 1511974
S 5(l)(a) .

(3) Such fresh valuation shall come into operation L.N.
2231 1964.

S. (11 (b)

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L A N D VALUATION

no control, such land has been permanently
damaged and the Commissioner is of opinion that
the value of such land has altered; or

(e) unless the unimproved value of that parcel of land
is altered by the acquisition or loss, during that
period, of a licence or other right or privilege the
value of which is deemed to form part of the
unimproved value of that land; or

cf, unless, being land exclusively used for residential
purposes when valued, that land comes under use
for industrial or other purposes whereby the
value thereof is, in the opinion of the Commis-
sioner, altered; or

(g) unless, in the opinion of the Commissioner,
circumstances affecting the valuation of the land
are such as to render an alteration necessary or
desirable for preserving or attaining uniformity
in values between that valuation and subsisting
valuations of other comparable parcels of lands.

(5 ) Nothing in this section shall prevent or be
deemed to prevent the Commissioner from valuing any
land which becomes taxable or rateable or from deducting
from the value of any parcel that portion of the value
which may be applicable to any part of that parcel which
has ceased to be taxable or rateable.

(6) Where, subsequent to the making of the 6rst
valuation or of any subsequent valuation under this Act in
a district-

(a) that district is abolished and the whole or any
part thereof is joined to another district; or

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LAND VALUATION 13

(b) part of that district is excluded therefrom and
included in another district,

the Commissioner shall, in and for the purpose of making the
first valuation or, as the case may be, any subsequent valuation
under this Act in that other district, again value and, to the
extent deemed fit by him, alter the subsisting valuation of, any
and all land in that other district which has been joined thereto
or included therein as aforesaid, and nothing in this section or
in any other provision of this Act shall prevent or be deemed to
prevent the Commissioner from so doing.

Land to be 12. Unless the Commissioner otherwise directs, there includedin
shall be included in one valuation several parcels of land onevaluation,
which adjoin and which are owned by the same person and
where either no part is let or all of the holdings are let to
one person.

13. Unless the Commissioner otherwise directs- Separate
valuations.

several parcels of land which adjoin and which
are owned by the same person shall be valued
separately if buildings are erected thereon which
are obviously adapted to separate occupation and
which could respectively be held under ssparate
ownerships;

several parcels of land which are owned by the
same person but are separately let to different
persons shall be separately valued;

if a parcel of land is severed by a public road or
by a railway or river, and is in fact occupied and
used as one property it shall, notwithstanding the
severance, be valued as one parcel.

[The inclusion o f this page is authorized by L.N. 87/2004]

14 LAND VALUATION

Apportion-
ment of
property
between
districts.

Certain
returns and
information
to be
furnished.
1Z1985
Sch.

Access to
lands and
buildings.

14. Where land in respect of which one valuation would
otherwise have been made under this Act is situated partly in
one district and partly in another district, the valuation shall
first be made of the parcel as a whole and the value so
determined shall be apportioned between the respective districts
in such ratio as the Commissioner may, after consulting the
local authorities concerned, determine.

15.-41) Every officer employed in or in connection with any
department of Government, other than the Taxpayer Audit and
Assessment Department, shall, at the prescribed time and in the
prescribed form, furnish to the Commissioner such information
in their respective office as may be required by the Com-
missioner, so, however, that this subsection shall not be
construed to authorize the disclosure of any information
relating to a person's income or items of income.

(2) Every local authority and every officer thereof
shall, at the prescribed time and in the prescribed form, furnish
to the Commissioner such information in relation to valuation
returns, rate books or other documents as may be required by
the Commissioner.

16.-41) The Commissioner, or any officer, servant or other
person authorized by the Commissioner in writing for that
purpose, shall for the purpose of ascertaining the value of any
land have power to enter, at all reasonable hours during the
daylight, in or upon any land without being liable to any legal
proceedings or molestation whatever on account of such entry:

Provided always that neither the Commissioner nor any
officer, servant or other person authorized as aforesaid shall
enter into any dwelling-house in actual occupation unless with
the consent of the occupier thereof, without previously giving
forty-eight hours' notice in writing to such occupier.

[The inclusion of this page is authorized by L.N. 87/2004]

LAND VALUATION 15

(2) Every person in possession of land, after being
served with a notice in writing signed by the Commissioner
or by an officer authorized by the Commissioner, shall-

(a) show to the Commissioner or officer authorized as
aforesaid all maps, plans, diagrams, documents
of title and documents containing information as
to the refits, issues and profits of such land in
his custody or control; and

(b) permit the Commissioner or officer authorized as
aforesaid to make tracings or copies of such maps,
plans, diagrams or documents; and

(c) on the date appointed in the notice being m t less
than seven days after the service thereof, meet
the Commissioner or the officer, servant or other
person authorized as aforesaid on such land and
answer all such questions as may be put to him
c0n-g such land and point out the boundaries
of such land.

(3) Any person who shall fail to comply with any
of the provisions of subsection (2 ) shall be liable on
summary conviction thereof in a Resident Magistrate’s
Court to a penalty not exceeding forty dollars and in
default of payment thereof to imprisonment for a term
not exceeding three months.

.

I

.

1. 17.-(1) A valuation roll shall, as soon as practicable, prcpara-
hon of be prepared for each district and shall be in such form

as may be prescribed and in it shall be set forth (so far roll.
as is practicable) in respect of each valuation the following 44/1%4

(a) the name, nationality and postal address of the 15/1974
owner;

(b) the situation, description and measurement or area
of the land;

particulars- s. 2 (I).

S. 6.

me inclusion of t lus page is authodzxl by L.N. 248/1975]

,

16 LAND VALUATlON

Noti- of
valuation.

Right of
new owner
to c a w on
objection
or appeal.

(c) the unimproved value of the land;
(d) such additional particulars, including the improved

value of land, as may be prescribed.
(2) The valuation roll may be amended if the

Commissioner considers it necessary to correct any error
or omission or to record any new valuation.

PART III. Notice of Valuations, Objections
and Appeals

18.-(1) Notice of valuation shall be given to the person
in possession of land in the prescribed form and such notice
shall dso state that the owner of the land may lodge an
objection to the valuation.

(2) Such notice may be given at any time after the
making of the valuation but not, in the case of a first valua-
tion under this Act, before the Minister has, in pursuance
of section 9 fixed, in relation to the land to which that
valuation relates, the date mentioned in the said section.

19.-(1) Where a change in ownership of land occurs
subsequent to the giving of a notice of valuation in respect
of that land, the new owner of the land may, subject to
this section and to section 20, lodge an objection against
the valuation and, if he is dissatisfied with the decision of
the Commissioner upon that objection, appeal against that
decision,

(2) If an objection or appeal as aforesaid was made
or instituted by a former owner of land prior to the change
in ownership then the new owner of the land shall have the
right to carry on in his own name that objection or appeal
but he shall not be entitled in that case to make or institute
a fresh objection or, as the case may be, appeal but may
add to or vary the grounds of objection or appeal.

(3) A new owner of land shall not be entitled to be
given a fresh notice of valuation but shall be deemed to

me inclusion of lhis page is authorized by L.N. 248/19751

LAND VALUATION

have received the notice of valuation given to the person in
possession of the land and to have received it when it was
so given.

20. Any person who is dissatisfied with a valuation ObjXtions
made under this Act may, within sixty days after service ~ o ~ ~ : L U a -
of the notice of valuation, post or lodge with the Commis- 44j1964
sioner an objection in writing against the valuation stating S. 3.
the grounds upon which he relies :
in the prescribed form and shall be limited to one or more 15/1974
of the following grounds-

such objection shall be

s. 'I.

(u) that the values assessed are too high or too low;
(b) that lands which should be included in one valua-

tion have been valued separately;
(c) that lands which should be valued separately have

been included in one valuation;
(4 that the person named in the notice is not the

owner of the land.

21.-(1) The Commissioner shall with all reasonable des- Considera-
patch consider the objection and may either disallow it or o b j ~ o o s ,
allow it either wholly or in part.

(2) Written notice of the Commissioner's decision
shall be given to the objector.

22-(1) Any person who is dissatisfied with the decision ~~~~i
of the Commissioner upon an objection may, within sixty z2ztn
days of the service of notice of that decision, or such longer &fiz&
period as may be permitted by or pursuant to rules of court, 4411964
appeal to the Revenue Court., and thereupon shAl deposit sb:ig71
with the Commissioner of Inland Revenue as a security fx :;$$
the due prosextion of the appeal such s u n as may be pres- Sch.
cribed for the particular class of case : if he appears in per-
son or by an attorney-at-law before the Revenue Court in
support of his appeal he shall be entitled to a return of the
said sum whatever the outcome of the appeal.

tion of

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18 LAND VALUATION

(2) An appeal shall be limited to the grounds stated
in the objection:

Provided that the Revenue Court may in its discretion
permit the ground of appeal to be amended.

(3) Upon an appsal under this section the Revenue
Court may ccnfirm or reduce or increase the valuation
appealed against and may make such order as it deems fit
with respect to the payment of costs.

(4) An order under subsection (3) with respect to
the payment of costs shall have regard to the extent to
which the valuation of the objector as well as that of the
Commissioner differs from valuation as determined by the
Revenue Court and may be apportioned between the parties
in such proportion as the Court thinks fit.

(5) No Judge or Magistrate shall, solely on account
of land owned by him being subject to valuation by the
Commissioner, be deemed to be interested in or debarred
from dealing with any matter upon which he may be called
upon to adjudicate under this Act.

23.41) If the Commissioner or any person affected by
the decision of the Revenue Court is dissatisfied in any
respect with the decision of the Revenue Court, it shall be
lawful for him within sixty days of the date on which the
decision is announced or such longer period as may be
prescribed by rules of court, to appeal to the Court of
Appeal and the Court of Appeal shall have jurisdiction to
hear and determine the appeal.

(2) I t shall be lawful for the Court of Appeal by
order to enlarge the time hereby appointed for appeal and
such enlargement may be ordered although an application
therefor is not made until after the expiration of the time
appointed.

(3) Rules of court may be made regulating the
practice and procedure, including the re-hearing of cases,

29 / 197 1
2nd Sch.

1511974
s. 8.

Further

2911971

s. 3.

2nd Sch.
4411964

1511962
s. 35.

me Wusion of this page is autbaized by LN. 87/198q

LAND VALUATION 19

to be adopted on appeal, and to prescribe the forms to
be used.

that an objection has been made or that an appeal is pendmg

the recovery of tax under any enactment for the time being $.4\!964
imposing a tax on land or the making and levying and
recovery of rates by or on behalf of any local authority or
the making and levying and recovery of any other statutory
rate, charge or assessment based on the unimproved value
or improved value of land and, if the valuation is altered,
due adjustment shall be made for which purpose amounts
paid in excess shall be refunded and amounts underpaid
shall be recoverable as arrears.

(2) A person required to pay land tax in respect
of any land which is the subject matter of an objection
under this Act or any appeal arising therefrom may in the
prescribed form and manner and within the prescribed time
declare what in his opinion are the unimproved value and
the improved value of the land.

pea as the case may be, in relation to any land, the collec-
tion and recovery of land tax in respect of that land shall,
subject to subsection (3)-

(a) be effected as if the unimproved or improved value
of the land were assessed at seventy-five per centurn
of the value stipulated by the Commissioner; or

(b) be based on the value declared by the objector or
appellant, as the unimproved or improved value of
the land,

24.-(1) Subject to the provisions of this section, the fact Collection
3f tax

objection
pending shall not in the meantime interfere with or affect or appeal.

( 2 ~ ) Pending determination of an objeotion or ap- 7/1983 s. 2 (a), Ib)

whichever is the greater.

matter of an objection or appeal and in relation to which
a declaration has been made pursuant to subsection (2 ) is

(3) When the valuation of land which is the subject ~ ( ~ ) ( t , )

[The inclusion of tbia page ia autho~ed by L.N. 55/19841

20 LAND VALUATION

ultimately ascertained upon the hearing or other disposal
of the objection or appeal, as the case may be-

(01 an adjustment of land tax shall, where necessary,
be made so as to ensure that land tax is assessed
and paid as from the collection date on the basis
of the valuation as so ultimately ascertained; and
accordingly any amount paid in excess shall be
refunded and any amount underpaid shall be
recovered as arrears of tax;

(b) interest shall be charged on any amount under-
paid from the collection date until the date of
payment at the rate of 8 per cent per annum or
at such other rate as the Minister responsible for
finance may, subject to subsection (4), from time
to time by order prescribe and such interest may
be added to the amount payable as land tax and
may be collected and recovered as if it were land
tax.

(4) Any order made by the Minister responsible for
finance pursuant to subsection (3) shall be subject to
negative resolution of the House of Representatives.

(5) In this section-
(a) “collection date”, in relation to any land tax

payable in respect of any land, means the date
on which such tax would be due and payable if
there had been no objection or appeal in respect
of the valuation of that land;

(6) “land tax” means any such tax, rate, statutory
rate, charge or assessment as is referred to in
subsection (1);

(c) notwithstanding any power to enlarge the time
for an appeal, a valuation shall be deemed to be
ultimately ascertained if the time for appeal, or,
as the case may be, for any further appeal, has
elapsed:

[The indusion of this page is authorized by LN. 55/19841

LAND VALUATION 21

Provided that where the time for appeal, or foI
such further appeal, is enlarged the Court enlarg-
ing the time may order that for the purpose of
this section the valuation shall be regarded as not
being ultimately ascertained until the hearing or
disposal of the appeal or further appeal as the
case may be.

PART IV. Uses of Valuation
25. Where in any provision of any other enactment, purposes

whether enacted before, on or after the enactment of this vaiuat,on
Act, reference is made to the unimproved value or improved tobeused.
value of land and there is a subsisting valuation made under
this Act of the land in question, the unimproved or improved
value of the land for the purposes of such other enactment
shall, unless that other enactment otherwise provides, be
the unimproved or improved value in that valuation.

for which

Za.-(l) The Commissioner shall, as soon as is reasonably supplyof
cope3 Of practicable after the completion of the valuation roll in vduatloo

respect of any district, furnish a copy of that roll to- ;Az,
(b) the Collector of Taxes in the district;
(c) any local authorities providing services in the

district; and
(d) such other persons as may be prescribed.

%loner.
17.11985
%h.

(a) the Commissioner of Inland Revenue;

(2) Where any amendment of a valuation roll is
made a supplementary roll showing such amendment shall
be furnished to the persons specified in subsection (1).

(3) Fees in respect of valuation rolls supplied pur-
suant to this d o n shall be payable by all local authorities
and by such other persons as may be prescribed and, in
either event, in such amount as may be prescribed.

p inSlusioS of this pase i s authorized by LN. 87119861

22 LAND VALUATION

Commis-
sioner l o
make
valuations
for govero-
m a t
depart-
ments, etc.

Certified
copies of,
or extracts
from,
va I u a ti o n
IOU.

Power to
obtain
evidence.

(4) All copies of the valuation roll shall be certified
by the Commissioner in the prescribed form.

2 7 . 4 1 ) The Commissioner shall hwe power and author-
ity to make, and shall: as and when required by any ministry
or government department or statutory corporation or
other body or officer representing the Crown, make any
valuation of any land for such ministry, department, cor-
poration, body or officer.

(2) The Commissioner may also make any valuation
of any land as and when requested to do so by the owner
thereof.

(3) A valuation made pursuant to this section shall
be made on such basis as is appropriate to the purpose for
which it is required.

(4) The fees payable for making any valuation under
this. section shall be as prescribed.

(5 ) The Commissioner shall issue a certificate of
valuation of any valuation made under this section.

PART V. Miscellaneous
28. On application in writing and on payment of the

prescribed fee the Commissioner shall supply to any person
in such form as the Commissioner may determine a certified
copy of, or a certified extract from, the particulars in
respect of any valuation entered on the valuation roll. Such
certified copy or certified extract shall for all purposes
and in all proceedings be evidence of the matters and
things stated therein and that any valuation mentioned
therein has been duly made in accordance with the
provisions of this Act.

29.41) The Commissioner may, in order to obtain
information required for the purposes of this Act, by
notice in writing, require any person, whether the person

[The iacluslod of this page is authorized by LN. 87/19861

LAND VALUATION 23

is in possession of land or not, to attend and give evidence
before him or before any officer authorized by him in that
behalf, concerning any land, and to produce all books,
documents, and other papers whatsoever in his custody or
under his control relating thereto.

(2) The Commissioner may require the evidence to
be given on oath, and either verbally or in writing, and for
such purpose he or the officer so authorized by him may
administer an oath.

(3) Any person attending in accordance with sub-
section (1) before the Commissioner or an officer authorized
by him shall be entitled to have his expenses paid from
public funds by such person and in such manner as may
be prescribed.

30. Every person who comes into or passes out of the Noticeof
possession of any parcel of land or any part of any parcel ownership.
of land whether by subdivision or otherwise shall within
three months of such change of possession notify the
Collector of Taxes of the parish in which the land is located
and furnish to him such particulars in relation to the
transaction as may be prescribed:

Provided that it shall not be necessary to notify a
change of possession unless that change relates to a right
to exclusive possession that has enured or may in law
enure for a period of at least three years.

required by the Commissioner, furnish to him, in the
manner and within the time required by him, a return or
an additional return setting out in relation to every
holding of land such particulars as the Commissioner may
require.

(2) If a person required by the Commissioner to
furnish such return is not a person in possession of land,

change of

31.-(1) Every person in possession of land shall, if Returns.

m e inclusion of this page is authorized by L.N. 55/1984]

D ir u

24 LAND VALUATION

he shall, nevertheless, in the manner and within the time
the Commissioner has 50 required him to make such return
under subsection (l), furnish a return stating that fact and
should such person fail so to do he shall be deemed to
have failed to comply with the requirement of the Commis-
sioner under subsection (1).

(3) Every person, whether a person in possession
of land or not, if required by the Commissioner, shall in
the manner and within the time required by him, furnish
any return or any information required by the Commis-
sioner for the purposes of this Act.

(4) The Commissioner may require the returns
referred to in this section to be furnished to any officer
duly authorized by him in that behalf, either by delivering
the same to the said officer personally, or by forwarding
the same to the said officer by registered post.

(5) Every person shall give, upon every return
furnished by him, his correct postal address for service
of notices and shall, within one month after any change
in such address, give notice in writing to the Commissioner
of the new address.

(6) All returns, notices and information required
under this Act shall (except where otherwise specified in
or authorized by or under this Act) be delivered at the
office of the Commissioner on or before such days as may
be notified or prescribed.

(7) Any requirement by the Commissioner under
this section may, without prejudice to the power of the
Commissioner to proceed under section 32 or section 34,
be notified to any person by notice published in a newspaper
published and circulating in Jamaica and, if the Commis-
sioner thinks fit, in the Gazette.

IS/ 1974
s. 9.

service
ofnoticc

32. Any notice or other Eommunbtion by or on behalf
of the Commissioner may be served upon any pmon-

[The inelusion of this page is authorid by LN. 55/1984]

LAND VALUATION 25

(Q) 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 pre-paid 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.

sioner shall, for all purposes under this Act, be the
address for service, but, where no address for service has
been given to the Commissioner or where the departmental
records disclose that such person has subsequently changed
his address, and he has not notified the Commissioner
either in a return or by separate written advice of such
change then the address of the person as described in any
record in the custody of the Commissioner shall be the
address for service.

33. The address for service last given to the Commis- Addrcg

34. If any owner of land or other person to receive any :;kted
sernce.

(a) is absent from this Island, and the records in the
possession of the Commissioner disclose that such
owner or other person has no attorney or agent
in this Island to whom the notice or other docu-
ments may be given; or

notice or other document under this Act-

(b) cannot after reasonable enquiry be found,
any such notice or other document may be given or served
on him by posting the same or a copy thereof in a letter
addressed to him at his address for service under this Act,
or by placing the same on a conspicuous part of the land
to which the same relates, or by publishing a copy of a
true abstract of the same in the Gazerre.

me inclusion of this page is authorized by LN. 87/198q

26

Right to
appar.
1211985
sch.

Power Of
Minister
as fa
times for
doing
actn, etc.

Penalties.

LAND VALUATION

35. The Commissioner may appear either prsonally or
by attorney-at-law, or by a valuer, or by some officer
of the public service, in any court or in any proceedings,
and the statenient of any such attorney-at-law, valuer or
officer that he so appears by authority of the Commissioner
shall be accepted as sufficient evidence of such authority.

36.-(1) If any act, matter or thing prescribed to be
made or done a t or within a fixed time under this Act
cannot or is not so made or done the Minister may, by
order, from time to time appoint a further or other time
for making or doing the same, whether the time or any
such further or other time within which the same ought
to have been done has or has not elapsed or expired.

(2) Any act, matter or thing made or done within
the time or other time appointed by such order shall be as
valid as if it had been made or done within the time
prescribed.

37. Any person who-
(0) in any way obstructs or hinders the Commissioner,

or any other officer in the exercise of his functions
under this Act, or refuses to answer any relevant
question when duly required to do so; or

(b) fails to furnish any returns, notice or information
or comply with any requirement of the Commis-
sioner as and when required by this Act or by
the Commissioner; or

(c) refuses or neglects duly to attend and give
evidence when required by the Commissioner or
any officer duly authorized by him in that behalf,
or fails, refuses or neglects truly and fully to
answer any questions put to him, or to produce
any book, document or other paper required of
him by the Commissioner or any such officer,
PIC inclusion of this page is authorin& LN. 87/1985]

LAND VALUATION 27

unless just cause or excuse for the refusal or
neglect is shown by him,

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 forty dollars and in default of
payment thereof to be imprisoned for any term not
exceeding three months.

38. Any person who makes or delivers a return or notice False
returns or which to his knowledge is false in any particular, or makes

an answer whether orally or in writing, which is to his
knowledge false in any particular, to any question put to
him by the Commissioner or any officer duly authorized by
him, shall be guilty of an offence and, on summary con-
viction thereof in a Resident Magistrate’s Court, shall be
liable to a h e not exceeding forty dollars and in default
of payment thereof to be imprisoned for any term not
exceeding three months.

39. Any of the following offences- Place where + offen-
cammitted.

(a) failure to furnish any return or information;
(b) making or delivering a return which, to the

knowledge of the person making or delivering the
return, is false in any particular or making an
answer which, to the knowledge of the person
making it, is a false answer;

(c) failure to comply with any requirement,
shall be deemed to have been cornmitted-

(i) at the place where the return or information was
furnished or should, in accordance with this Act
or a requirement of the Commissioner or an officer
authorized by him, have been furnished, or where
the answer was made, or where the requirement
should have been complied with; or

IS

[The inclusion of this page is authorized by L.N. 55/1984]

28 LAND VALUATION

(3) at the usual or last known place of abode of the
defendant,

and may be charged as having been committed at either
of these places.

40.-(1) Any valuation roll and all entries made therein
or a copy of or entry from any such roll or entries certified
by the Commissioner to be a true copy thereof shall be
received as prima facie evidence of the facts therein men-
tioned in any proceedings under this Act.

(2) Any certificate, notice or other document bearing
the written stamp or printed signature or the stamped or
printed name of the Commissioner shall, until the contrary
is proved, be deemed to have been duly signed by the
Commissioner.

(3) Judicial notice shall be taken of every such
signature or name and of the fact that the person whose
signature or name it purports to be holds or has held the
office of Commissioner.

(4) The production of the Gazette containing any
notioe purporting to be published by the Commissioner in
pursuance of this Act or any notice of the appointment
of the Commissioner or any officer or person under this
Act shall be conclusive evidence of such notice, publication
or appointment.

Evidence.

41. The Minister may make regulations in regard +
(a) any matters required by this Act to be prescribd,

and
(b) the powers and duties of persons employed for the

purposes of this Act; and
(c) any other matter or thjng, whether similar to the

above or not, in respect of which it may be
expedient to make regulations for the purpose of
carrying this Act into effect.

l3h inclusion of this paw k authorized by L.N. 55119841