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Revised Laws of Saint Lucia (2021)

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21. Value of combination property

The Comptroller shall make a determination of the apportionment of the assessed tax due on a combination property. (Inserted by Act 30 of 2001)

21. Value of combination property

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

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

23. Penalty for wilful acts of evasion

24. Penalty for neglect of duty

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

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