Table of Costs Recoverable After Default in Payment of Taxes |
(Section 38(15)) |
|
Collection Fee |
Upon payment after February of each tax due as a judgement debt for being in arrear, a collection fee shall be payable according to the following scale— |
SCALE |
Amount of Tax | Collection Fee. |
Not exceeding $2.50 | $0.10 |
Exceeding $2.50, but not exceeding $5 | $0.25 |
Exceeding $5 | 5% of the amount of tax in arrear. |
Execution in the District Court |
1. Collection fee as above |
2. Fee on seizure – $0.10 |
3. Further costs (commencing with the first fee after Bailiff's fee for execution) and expenses (if any) as in execution in civil cases in the district courts. |
However, the travelling expenses of the seizing officer shall not exceed in any case the actual expenses incurred by such seizing officer and shall be taxed by the proper officer and paid to the seizing officer. |
Execution in the High Court |
1. Collection fee as above |
2. Fee on seizure – $0.75 |
3. Further costs (commencing with the first fee after mileage) and expenses (if any) as in executions in civil cases in the High Court. However, the fee for the advertisement of the notice of an adjourned sale shall be $0.25, whether published in the Gazette or in a newspaper of Saint Lucia. |
However, the travelling expenses of the seizing officer shall not exceed in any case the actual expenses incurred by such seizing officer and shall be taxed by the proper officer and paid to the seizing officer. |
And of the proceedings hereunder you are to make your return to me or to the officer in charge of Tax Office at |
Given under my hand at Castries the................ day of ................... 20 ....... |
Comptroller |
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Writ of Execution to Levy Land and House Tax by Sale of Immovables |
|
(Section 38(10)(a)) |
Saint Lucia |
By (Name of Comptroller) | |
| Comptroller |
To the Sheriff |
Whereas the several persons named in the list attached to this writ are respectively liable to pay the several sums set opposite their names, and default has been made in payment of the same and notice of intention to proceed to sell by way of execution has been given in respect of each of the immovables indicated in the said list. |
You are therefore hereby required to cause to be collected the said sums or to sell the immovables set opposite their respective names in the said list to satisfy the sums set opposite their respective names as aforesaid together with the costs attending such sale and all other connected proceedings. |
And of your proceedings herein you are to make your return to me, except in the case of the sale of any immovable when the return is to be made to the High Court, as to such immovable, but without the return of the writ into Court, a statement as to its issue in the return being sufficient. |
Given under my hand at Castries this ............................... day of ..................... 20 ....... . |
Comptroller |