Land Taxation (Relief) (Agricultural Land) (Derating) Order

32 l.N. 71 /1993. · VfND-:·T A'XATION · (RBUEF) THIRD ScHEDULE (Section 4) THB LAND TMATION (RELIEF) (AGIUCULTURAI. LAND} DmlA1lNG Om:mt. 1993 ; . t·This 0rd~~:-in~~;be~~1~'~1·:aha 't~ti'oii~ntelief) (Agricul tural Land} Deratioa Order, 1993, -and sbaJl be deemed to have come into operation on the 1st day of April, 1993 . •• i - ..... .., ·-·-·.... . ·. :• .. ·:· .. :.},. --~ 2. The derating for taxation purposes of land •which is used'~kai~ Iy or principal]y for agriculture is hereby authorized. . . . .. . • . • ~ • t~/ -· ••, ·:,..~~-- ,i •,. <",:-;-· -~-·.''.I. ~-. 3.--{1) Sub]i:et to· 11t¥paragraph'.'(2) the dcrated rate ot··Jand. ·tax:fu be applied for the period 1st April, 1993 to 31st Mal l;:h, l-99;1 -,~-- any subsequettt year shall, in respect of each· parcel of agricUltlfral'ru@ ii1 all perishes, the 1um wlri.~ i:epreae.nia ~ -. .f1f". ,centuncol •e- total. of the rates and taxes payable in. tespcct"of t1ie· Iand'id 'que,tion..,undei the Property Tax Aot for that period. . . . . . . . . (2) The amount of land tax payable in respect of -~~puctt of land shall in no case be less than fifty dollars. (3) In thls Order "rat.ea and taxes" means property tax payable under the Property Tax Act, lighting rates payable uoder the Electric Ljghtµig Act, Corpora tion Ra~., ~~i~pa} ,Jmw,:v~ . .liates and rates for· ii:nprov~ments; local bn-provemeitts~·worn·or··servtce,s ·p1.yablc under the Kingston and St. Andrew Corporation Act. Parish &ates ~ Local Rates payable under the Parochial Rates and Finance Act ·and Saoitacy .R.a~-~yiible :1,1n4er Jhe fµbl~:~l~ AA--.~: .,· 4.-(l) In determining whether a derating certiik:atc ;01lgbt to be granted, the Board may take into account whether· ilie land ·in ·respect of which the application is made. is in substantial agricultural "produc tion.. : .. ;· :.. . :· :·~L-.-..·. :"' ·': 1 :· ,·: , • . -~"/ .• '.. : ., ~; •• -~ • -· . ' ·: · . • ; •• ....~ ·• •-,, :; :.: .~ ',i..·= ., ·~; : .: : .. ~;·.' .:: .• • ! -·- • i -;: .... . :· (2) In determining whether or not land is in 1ubatandal Qri cultural production for the pUIJ>OSCS of sub-paragraph (1 ), the Bela.rd may take into acoount--. ' . .. : . . , .. . : ·::.. ,:-- ,.~: .- ,· : . (a) whether the whole of the land is used- e;iohl.Sivcly,.for -l{iticui tural purposes; (h) the extent to which and thetnianncr in which - ~.c,,: .i. · '' ·· (i) arable land is being cropped (so, however, 111.at v.here -- ajabl~ lan,<i l1as not been cropped for tw? ··of 'More · years, the lahd shall not be regarded as being in sub• • -~ .. -8.~~•~gric~t~• ~~~~~;••-,•~---•• ~•-•-----, •-••••c• LA.ND TA XATTON (RELIEF) (ii) the land is stocked. where the system of fanning practised requires the keeping of livestock, poultry or beea; (iii) pasture is being maintained, where the system of tannin,: requires the keeping of pastures; (c) the capabi1ities of the ]and; (d) any other factor which affects the development of the ]and. {The incluaitlll of this page ia auff'lorized by L.N. 4211995] 33