2. Returns of ownership or occupation
It is the duty of every person who on 1 January in each year is the owner or occupier of any land or house or both situate within Saint Lucia to deliver to the Comptroller not later than 31 March of the year of assessment or within such further period as may be allowed in writing by the Comptroller a true and correct return containing a statement of the description, situation, extent and value of the said land or house or both and also in the case of a house its annual value for rental.