ACT
(Acts 29 of 1949, 4 of 1953, 32 of 1960, 42 of 1965, 20 of 1970, 19 of 1971,
4 of 1984, 13 of 1995, 24 of 1999, 30 of 2001, 25 of 2002, 5 of 2004,
39 of 2006, 4 of 2011, 14 of 2012, 10 of 2013, 11 of 2017, 32 of 2019,
7 of 2021 and 5 of 2022)
Act 29 of 1949 .. in force 30 November 1950
Amended by Act 4 of 1953
Amended by S.I. 32 of 1960 .. in force 19 November 1960
Amended by Act 42 of 1965 .. in force 1 January 1966
Amended by Act 20 of 1970 .. in force 3 October 1970
Amended by Act 19 of 1971 .. in force 3 July 1971
Amended by Act 4 of 1984 .. in force 10 April 1984
Amended by Act 13 of 1995 .. in force 28 October 1995
Amended by Act 24 of 1999 .. in force 11 September 1999
Amended by Act 30 of 2001 .. in force 10 November 2001
Amended by Act 25 of 2002 .. in force 11 November 2002
Amended by Act 5 of 2004 .. in force 24 May 2004
Amended by Act 39 of 2006 .. in force 27 November 2006
Amended by Act 4 of 2011 .. in force 28 March 2011
Amended by Act 14 of 2012 .. in force 22 October 2012
Amended by Act 10 of 2013 .. in force 16 December 2013
Amended by Act 11 of 2017 .. in force 27 November 2017
Amended by Act 32 of 2019 .. in force 23 December 2019
Amended by Act 7 of 2021 .. in force 13 September 2021
Amended by Act 5 of 2022 .. in force 21 February 2022
ARRANGEMENT OF SECTIONS
| 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 |
| 7A. | Partial waiver of tax on commercial property |
| 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 |
| 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 Act |
| 47. | Regulations |
| 48. | Minister may alter forms |
| Schedule 1 | |
| Schedule 2 | |
AN ACT to consolidate the law relating to the management, assessment and collection of tax on land and houses in Saint Lucia.
Commencement [30 November 1950]