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41.   Making up of general assessment list of houses and lots of land

Revised Laws of Saint Lucia (2021)

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PART 3
HOUSE AND LAND TAX

Assessment and Payment of tax

41.   Making up of general assessment list of houses and lots of land

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    (1)   The clerk of the local authority of every urban or village district shall, in or before the month of February in the year 1940 and in every fifth year thereafter prepare an assessment list, hereinafter called the general list, according to the Form contained in the Schedule 2 to this Act, of all houses and lots of land in his or her Town or Village, and of the names of the owners or attorneys of the owners or, if the owners are not known, of the tenants or occupiers, and of the rent as assessed by such clerk. (Added by Act 14 of 1939)

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    (2)   The clerk shall, in the month of February in any intermediate year in which no general list has been prepared, prepare, according to the Form as aforesaid, a supplementary list of all houses and lots of land in his or her Town or Village, and of the names of the owners or attorneys of the owners or, if the owners are not known, of the tenants or occupiers, and of the rent as assessed by such clerk, in the case where there has been, since the publication of the last general list, any error or omission, or any change of ownership, or of occupation, or of representation, or of the loss or deterioration or increase in value of the property, or otherwise, in order to correct, revise and supplement the general list in respect of any errors, omissions or changes which may have been discovered or have occurred since the last general assessment.

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    If in any intermediate year no such errors, omissions or changes have been discovered or have occurred the clerk shall prepare a supplementary list showing a nil return.

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    (3)   The Minister may appoint some fit and proper person to be joint assessor with the clerk to assist in the preparation of either of such lists, and such joint assessor shall have such duties and be remunerated in such sums, payable out of the revenues of the Town or Village for which he or she is appointed, as the Minister shall direct.

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    (Amended by Act 22 of 1970)

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    (4)   The rent of any house or lot of land shall for the purposes of this Act, be considered to be the amount of rent which would be obtained from such house or lot of land if rented at its full value, such amount not being less than the amount of rent actually payable.

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    (5)   The clerk and the assessor so appointed as aforesaid may enter any house or premises in the Town or Village for which they have been appointed for the purpose of assessing the rental of the same. Every person who obstructs the clerk or the assessor so appointed in the discharge of this duty commits an offence against this Act.

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    (6)   The clerk shall forward the general list to Cabinet, who shall fix a rate or tax, not exceeding 8% , to be paid on the assessment value in such list and in any supplementary list prepared as aforesaid in any intermediate year of all houses and lots of land by the owners or attorneys of the owners or, if the owners are not known, by the tenants or occupiers respectively.

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    (7)   The clerk shall transmit both such lists as aforesaid to the Minister for publication in the Gazette, and shall cause copies to be posted at the Police Station and other public places in the Town or Village to which such lists refer.

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    Provided that Cabinet may, in the month of February in any year subsequent to the year 1940, alter the rate or tax fixed under subsection (6) of this section within the limit prescribed in the said subsection, whereupon the clerk concerned shall transmit a list, which shall be deemed for all purposes to replace the existing general list, and be subject to all the provisions of this Act affecting the same, in the form of the general list, in respect of the rate or tax so altered, to the Minister for publication in the Gazette, and shall cause copies to be posted as provided in the preceding subsection.

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    (Amended by Act 22 of 1970)

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