Revised Laws of Saint Lucia (2023)

• 1.   Short title

• 2.   Interpretation

• 3.   Tax on lands and houses

• 4.   Designation of collectors

• 5.   General power of the Minister to remit or refund a tax

• 6.   Special abatements in taxation

• 7.   Special exemptions

• 8.   Power to amend certain exemptions

• 9.   Assessment districts to be same as Judicial Districts

• 10.   Comptroller

• 11.   Assistant tax officers

• 12.   Year of Assessment

• 13.   Sources of assessment

• 14.   Returns to be made on purchase, sale, etc., of property

• 15.   Returns by taxpayer

• 16.   Returns by owners of commercial property

• 17.   Power of inspection and survey

• 18.   Assessment of vacant properties

• 19.   Market value of residential property

• 20.   Market value of commercial property

• 21.   Value of combination property

• 22.   Procedure to ensure correctness of returns

• 23.   Penalty for wilful acts of evasion

• 24.   Penalty for neglect of duty

• 25.   Tax Rolls

• 26.   Inspection of Tax Roll

• 27.   Notice of Assessment

• 28.   Objection to assessment

• 29.   Decision by Comptroller on objection

• 30.   Appeal Commissioners

• 31.   Appeal from decision by Comptroller

• 32.   Hearing by Appeal Commissioners

• 33.   Right of further Appeal

• 34.   The certified Tax Rolls to be final evidence of the legality of their contents

• 35.   Payment of taxes

• 36.   Receipts to be given for taxes

• 37.   Taxes may be paid to director of finance

• 38.   Tax ranks as a first privileged claim

• 39.   Searches and certified copies of tax rolls

• 40.   Exemption from stamp duty

• 41.   Appropriation of penalties

• 42.   Burden of proof

• 43.   Prosecutions to commence within one year

• 44.   Indemnity of officers

• 45.   Fine for obstructing execution of legal duties

• 46.   Power for altering the times mentioned in this Act

• 47.   Regulations

• 48.   Minister may alter forms

• Schedule 1

• Schedule 2

• 7B.   Application for partial waiver of tax on commercial property

• 7C.   Grant or refusal of an application for partial waiver of tax on commercial property

• Schedule 3