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Contents

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION

Part III IMPOSITION OF PROPERTY TAX

Part IV APPEALS

Part V COLLECTION AND RECOVERY OF TAX

Part VI NAMES AND NUMBERS OF BUILDINGS, ESTATES OR STREETS

Part VII OFFENCES AND PENALTIES

Part VIII MISCELLANEOUS PROVISIONS

Legislative History

Comparative Table

 
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On 22/05/2013, you requested for the version in force on 22/05/2013 incorporating all amendments published on or before 22/05/2013. The closest version currently available is that of 01/01/2012.
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PART II
ADMINISTRATION
Appointment of Comptroller and Chief Assessor
3.
—(1)  The Minister shall appoint fit and proper persons to be the Comptroller of Property Tax and the Chief Assessor and may also appoint such number of Deputy Comptrollers and Assistant Comptrollers of Property Tax as may be necessary.
(2)  A Deputy Comptroller and an Assistant Comptroller of Property Tax shall, subject to the directions of the Comptroller, have all the powers conferred by this Act on the Comptroller except the powers conferred by sections 6 and 39.
Responsibility of Comptroller
4.
—(1)  The Comptroller shall be responsible generally for the carrying out of the provisions of this Act (except in relation to such functions and duties as may be assigned to the Street and Building Names Board under this Act) and for the collection of property tax and shall pay all amounts collected in respect thereof into the Consolidated Fund.
(2)  The Chief Assessor shall be responsible for the assessment of the annual values of properties for the purposes of this Act.
(3)  The Comptroller shall not amend or otherwise vary any annual value ascribed to any property by the Chief Assessor.
Delegation of powers
5.  The Comptroller and the Chief Assessor may, subject to such conditions or restrictions as they think fit, delegate to any person having official duty or being employed in the administration of this Act all or any of the powers, functions and duties by this Act vested in them respectively.