Property Tax

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Art. 2

(1) There shall be paid every year upon all property in the parishes specified in the First Schedule, a tax to be called ""property tax"" at the rates respectively so specified. (2) Subject to the provisions of subsection (3) the Minister may from time to time by order, amend the First ...

Art. 14 (1) a

(1) Subject to subsection (3), there shall be paid out of the Parochial Revenue Fund to each Municipal Corporation, not later than the last day in each month in respect of amounts received by the Fund as property tax and licence duties in the preceding month, an amount equivalent to –  ...


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Art. 9

Property in respect of which quit rents have been redeemed, shall be relieved from the payment of so much of the property tax imposed by this Act as shall be equal to the annual amount of such redeemed quit rents, calculated on the acreage of such exempted land as shall remain the prope...

Art. 10

(1) There shall be exempt from the property tax- (a) all buildings held in trust exclusively for public religious worship or for religious worship and for use as schoolrooms, together with the lands immediately attached to them used as church yards or burial grounds; (b) all buildings a...

Art. 11

(1) The Minister may remit the whole or any part of the property tax payable by any person or any class of persons if he is satisfied that it would be just and equit- able to do so. (2) Notice of any remission of property tax made pursuant to subsection (1) shall be published in the Gaz...