41. | Making up of general assessment list of houses and lots of land |
42. | Making and hearing of objections to assessment, etc. |
43. | Making and publication of alteration of assessment lists |
44. | Notification in Gazette that assessment list may be seen at the Treasury |
45. | Tax ranks as a first privileged claim |
46. | Tax in default is a judgment debt and interest is payable thereon |
46. | Tax in default is a judgment debt and interest is payable thereon |
47. | Tax in default may be registered like a judgment |
48. | Notification of execution on movables |
49. | Notification of execution on houses and land |
50. | Publication of notices not essential |
51. | Execution on movables after august by district court |
52. | Sufficiency of writ with list of defaulters or buildings attached |
53. | Disposal of surplus proceeds or sale of movables |
54. | Execution of immovables after September by the Supreme Court |
55. | Clerk to assist with information |
56. | Postponement of sales |
57. | Seizure of immovables for purposes of sale unnecessary |
58. | Irregularities do not invalidate execution or sale |
59. | Sale of immovables by instalments |
60. | Cost of collecting and recovering tax in arrear |
61. | Taxes may be paid before 1 June |
62. | Procedure in this Act applicable to collection of rates under other acts |
63. | Power of Cabinet to make new schedules |
64. | Right of tenant or occupier paying tax to deduct it |
65. | Power to Cabinet to remit tax in specified cases |
66. | Appropriation of taxes, fines and fees |
67. | Power to Cabinet to suspend the operation of Part 3 |
68. | Power to alter time mentioned in this Act |
Schedule 1 | |
Schedule 2 | |
Schedule 3 | |
Schedule 4 | |
Schedule 5 | |
Schedule 6 | |