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Revised Laws of Saint Lucia
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LAND AND HOUSE TAX ACT
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12. Year of Assessment
Revised Laws of Saint Lucia (2021)
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12. Year of Assessment
Every assessment shall be made as on 1 January for the ensuing year.
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12. Year of Assessment
1. Short title
5. General power of the Minister to remit or refund a tax
6. Special abatements in taxation
8. Power to amend certain exemptions
9. Assessment districts to be same as Judicial Districts
10. Comptroller
11. Assistant tax officers
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
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
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
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
2. Interpretation
3. Tax on lands and houses
4. Designation of collectors
31. Appeal from decision by Comptroller
38. Tax ranks as a first privileged claim
Schedule 1
22. Procedure to ensure correctness of returns
7. Special exemptions
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 2
Schedule 3