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32. Accounts

The accounts of every local authority shall be open at all reasonable times to inspection by the Audit Department, any member of the local authority or any member of the Legislative Council.

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32. Accounts

1. Short title

2. Interpretation

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

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

28. Disputes

29. Dissolution

30. Payments of money to Treasurer for town or village or rural district Fund

31. Composition of Fund

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

54. Executionof immovables after September by the Supreme Court

55. Clerk to assist with information

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

18. Terms of office and rotation of members of the Council

27. Member replacing one who has vacated his or her seat

53. Disposal of surplus proceeds or sale of movables

56. Postponement of sales

Schedule 6

Revised Laws of Saint Lucia (2021)

32. Accounts

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