Property tax - Trinidad

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Art. 78.

(1) A Municipal Corporation shall be responsible for the collection of property taxes in relation to residential land within its Municipality. (2) Where a Municipal Corporation collects property taxes on residential land in its Municipality, it shall retain such taxes in its Corporation...

Art. 79.

(1) A Municipal Corporation shall keep accounts for all property taxes on residential land in its Municipality collected under section 77 and all taxpayers in its Municipality who fail to pay the assessed taxes required to be paid in any assessed period. ...

Art. 10.

The Property Taxes Act is amended— (b) in section 10 by—  (i) renumbering section 10 as section 10(1); and  (ii) by inserting after section 10(1), as renumbered, the following subsection:  “ (2) Notwithstanding residential land shall be paid to the Municipal Corporation in which the res...

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Art. 16.

(1) All land in Trinidad and Tobago is liable to taxation under this Act, subject to the following exemptions:  (a) lands used exclusively as churches, chapels and places of public worship of any religious denomination and every cemetery or burial- ground that is enclosed and actually r...

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