The land value tax is
imposed on land that has been assigned a
value except if land which has been
assigned a value is also being used as
farm land.
Taxpayer:
Landowner or
pledger, bestowee and the farmer, and
land user who is designated to be
responsible for paying the land value
tax
Main applicable laws and regulations:
Land Tax Act, Enforcement Rules of the
Land Tax Act, The Equalization of Land
Rights Act, The Agricultural Development
Act, Enforcement Rules of the
Equalization of Land Rights Act
