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Revised Laws of Saint Lucia
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LOCAL AUTHORITIES ACT
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PART 3 HOUSE AND LAND TAX
Revised Laws of Saint Lucia (2023)
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PART 3
HOUSE AND LAND TAX
Assessment and Payment of tax
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PART 3 HOUSE AND LAND TAX
ACT
PART 1 PRELIMINARY
1. Short title
2. Interpretation
PART 2 GOVERNMENT OF TOWNS AND VILLAGES
3. Division of Saint Lucia into districts
4. Soufriere and Vieux-Fort to be urban districts
5. Choiseul, Laborie, Micoud, Dennery, Gros Islet, Anse-la-Raye and Canaries village districts
6. Powers of cabinet to create districts and define boundaries
7. Local authority not less than seven members for urban districts, nor less than five for village or rural districts
8. Urban district authority either wholly elected or partly nominated
9. Village and rural district authorities nominated
10. Tenure of office
11. Capacity
12. Qualifications of members of local authority
13. Forfeiture of seat by member
14. Resignation of member
15. Duties of local authority
16. Qualification of electors
17. Register of voters
18. Terms of office and rotation of members of the Council
19. Clerk to be Returning Officer
20. Time and place of election
21. Procedure for nomination
22. Uncontested election
23. Contested election
24. Receiving of votes
25. Questions at election
26. List of persons voting
27. Member replacing one who has vacated his or her seat
28. Disputes
29. Dissolution
30. Payments of money to Treasurer for town or village or rural district Fund
31. Composition of Fund
32. Accounts
33. Cabinet may make loans to local authorities
34. Loans to be paid to the credit of the urban or village Fund
35. Interest on and repayment of loans
36. Loans to be a first charge upon urban or village Fund
37. Statements of expenditure to be furnished by clerk for publication
38. Procedure at meeting
39. Warden replaced by clerk
40. Pubishment of person offending against this act
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
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. Executionof 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
SUBSIDIARY LEGISLATION
Local Authorities Rules (1916 Revision. Ch. 38)
PART 1 TOWNS AND VILLAGES (MANAGEMENT)
1. General rules