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Revised Laws of Saint Lucia
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LAND AND HOUSE TAX ACT
Revised Laws of Saint Lucia (2023)
Back to Revised Laws of Saint Lucia (2023)
LAND AND HOUSE TAX ACT
ACT
1. Short title
2. Interpretation
3. Tax on lands and houses
4. Designation of collectors
5. General power of the Minister to remit or refund a tax
6. Special abatements in taxation
7. Special exemptions
7A. Partial waiver of tax on commercial property
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
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
21. Value of combination property
22. Procedure to ensure correctness of returns
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
31. Appeal from decision by Comptroller
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
38. Tax ranks as a first privileged claim
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
Schedule 1
Schedule 2
Schedule 3
SUBSIDIARY LEGISLATION
Land and House Tax Regulations – Section 47 (Statutory Instrument 37/1950)
1. Citation
2. Returns of ownership or occupation
3. Procedure to ensure correctness of returns
4. Procedure where no change in particulars
5. Fees