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Subject and
scope: |
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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.
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Taxpayer: |
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Landowner or pledger, bestowee and
the farmer, and land user who is
designated to be responsible for
paying the land value tax
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Main
applicable laws and regulations: |
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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.
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