Property Tax Ordinance, 2008 (No. 3 of 2008)

No.30f2008. Section Property Tax Ordinance, 2008. ARRANGEMENT OF SEC!10NS lsland ofNevis. PART I PREJ.IMINARY L Short tide and commencement 2. Interpretation. YART II ADMINISTRATION 3. Comptroller to administer and enforce Ordinance. 4. Aflflointmentof ChiefValuation Officer and valuation officers. 5. Duties and powers of ChiefValuation Officer and valuation officers. PART ill EXEMPTIONS 6. General exemptions. 7. Deduction from valuation of residences. 8. Exemption of new improvements during construction. Q. Fxemption of new residences following construction. PART IV VALUATIONS,VALUATIONLISTSANDVALUATIONNOTICES Division 1 Definitions 10. Interpretation for Part IV. Division 2 Viluation II. Order for general valuation. 12. Application of valuation list fromgeneral valuation to subsequent years. 13. Assigning valuation classes to property by Regulations. 14. Valuation standard for property. 15. Residential use value. 16. Value of property used in certified farming operations. 17. Valuation to be fair and equitable. 18. Valuation of land and improvements separately. 19. Property interest to be valued. 20. Valuation of property of Government or statutory body occupied by tenants or licensees. 21. Valuation of property when Government has any other interest. 22. Right to enter on and inspect property. 23. Duty to furnish information and documents. 24. Court authorised inspection and enforcement. (ll) !S. Information ttom Government deparonents. 26. Duty ofGovernmentofficials to furnish information and copies ofdocuments. Division 1 Preparation ofValuation List Tl. Annual valuation list to be prepared. 28. Contents of valuation list. 29. Recording person to he named on the valuation list . 30. Appointment of agent 10 receive certain notices. Division 4 Publication ofNotice of Valuation List and Valuation Notices and General Provisions resneennz Valuation Lists 31. Publication ofnotice ofvaluation list and valuation notices . 32. Certification ofvaluation list in yearofgeneral valuation. 33. Availability ofvaluationlists for inspection. Division 5 Amendment o(ValuatiOh List 34. Correction oferrors, omissions, etc. in valuation list. J.5. COlTc,;tjOJJ of name 01 address un valuatiou Iis] , 36. Amendment of valuation list to add property not on list. 37. Amendment by reason of change in valuation status of property. 38. Amendment of valuation list by reason of change in value. 39. Date of amendment to valuation list to be shown, Division 6 Valuation Notices 40. Valuation notices to be sent, 41. Contents of valuation notice and amended valuation notice. PART \' TAXATION OF PROPERTY Division 1 Definitions 42. Interpretation of Part V. Division 2 Imposition of Taxes 43 . Persons liable as taxpayers. 44 . Tax tate . 45. Calculating amount oftax. 46. Tax imposed on January 1. 47 . Phasing in of tax increases or decreases. (iiI) Division 3 Tax Lists and Tax Notices 48. Tax list. 49. Contents of tax list. 'i0 Correction oftax list. 51. Tax notices. 52. Contents of tax notice and amended tax notice. 53. Duty to provide information. Division 4 Payment of Taxes 54. When tax is payable. 55. Incentives. Jtl. Installment payments. 57. Receipt for payment of taxes. 58. Application oftax payment. 59. Interest and penalty for non-payment. bU. Remission of Taxes. 61. Deferral of tax. 62. Error or omission based on false information. PART VI RECOVERY OF TAXES 63. Taxes are debt due to Government. 64. Property that is partlyexempt andpartlytaxable. 6:"i. Property wilh separately uwned iIlIlIlUVCi:l1Jk: iuiprovemcnt. 66. Property withseparately ownedmoveable improvement. 67. Lien on insurance proceeds. PART VII COMPLAINTS, REVIEWS AND APPEALS Division 1 General Provisions 68. Obligation to pay taxes. (f). Right to continue proceedings. 70. Required changes to valuation list. 71. Technical irregularities. Division 2 Commencing Complaints and Administrative Resolution of Complaints 72 Complaints. 73. Filing complaint, register ofcomplaints and complaints file. 74. Administrative resolution of complaints. (iv) Division 3 Valuation Rclit:w Board 75. Establishment. 76. Chairperson and acting Chairperson. 77. Appointment of Secretary to Board. 78. Remuneration and expenses. 79. Quorum 80. Decision of Board. 81. Chairperson to have casting vote. 82. Hearing by Board. 83. Absence from hearing. 84. Proceedings before Board. 85. Notice to attend or produce. 86. Decisions of Board. 87. Time for making decisions. 88. Notice of decision. 89. Prohibition on hearing certain matters. 90. Admissible evidence at hearing. 91. Immunity Division 4 Appelll to lIigh Court 92. Appeal. 93. Decision admissible on appeal. 94. Grounds of appeal and procedure. 95. Decision ofHigh Court final. PART VIII MISCEllANEOUS 96. Regulations. 97. Validity of valuation and tax lists and notices. 98. Failure to comply with notice under section 23. 99. Offences respecting notices. 100. Obstruction. 101. Repeal. No.30fl008. Property Tax Ordinance. 2008. ISLAND OF NEVIS No.3 of 2008 Island ofNevis. I assent. EUSTACEJOIIN,CM.G DeputyGovemor-Generai 23n1April, 2008. AN UKUINANCE to provide for the mouermsanon ofproperry tax, for the exemption of certain properties from valuation and taxation, for the procedure for the valuation ofproperty, for the payment oftaxes, for the recovery oftax, and for related matters. [Published 22"" May 2008. Official Ordinary Gazette No. 23of2008.] BE IT ENACTED by the Queen's Most Excellent Majesty, by and with the advice and consent of the Nevis Island Assembly, and by the authority orme same as rouows: PART I PRELIMINARY l. This Ordinance may be cited as the Property Tax Ordinance, 2008 and shall come into operation on a date appointed by the Minister by notice published in the Gazette. 2 In thisOrdinance, except whenthecontext otherwise requires "ChiefValuation Officer" means theperson appointed as such under section 4; "common interest" has the meaning given to it in the Condominium Act; "Comptroller" means the Comptroller of Inland Revenue appoluted under section 46 ofthe Tax Administration and Procedures Ordinance, and includes anActing Comptroller of Inland Revenue appointed under section 46 of that Ordinance; "Condominium Act" means the Condominium Act, No.200f1976; "condominium unit" has the samedefinitionas "unit" in the Condomnuum Ad; Short tide and commencement Intelpret.atioo 2 Property Tax Ordinance, 2008 - 3. "DirectQ~ of Agr1<:\1lture" means the adminilla-ative head of the Department of Agriculture appointed by the Governor-General; "Permanent Secretary" means the permanent secretary of the department responsible for finance; "improvement" means a structure and any thing attached or secured toa structure, thatwould be transferred without specia l mention by a memorandum of tran,;:fer or conveyance by deed of the fee simple in the land on which the structure is located, and, where the context requires, includes (a) a seperseety owned movl;,'abk UIlpfuvarnmt; <100 (b) a separately owned immoveable improvement, but does not include improvements in so far as they form part ofthe di3tnbution ayatcm of11company thnt :!lUppliC3 electricity, telecommunications services, water, cable or television services to the public; "inspection certificate"means aninspection certificate referred to in section 8(4); "land" means real property other than an improvement and includes (a) all trees and plants growing on the land; (b) air, surface or subsurface rights and interests in respect of land; (c) land covered with water, and (d) sand, gravel, crushed stone and rock, but does not include minerals within the meaning of the Minerals (Vesting)Act (CAP. 183); "market value" means the amount that a property might be expected to realise if it is sold on the open market by a willing seller to a willing buyer dealing with each other at arm's-length; "Minister" means the Minister with responsibility for finance; "p,~n:el of land." means (a) in relation to land under the Title by Registration Act 3 Property Tax Ordinance, 2008 - 3. (i) a subdivision of landdescribed on a certificate of title or shown on a plan of subdivision or survey filed in the Registry in respect of which a certificate of title has been issued, (ii) when an improvement on the land that would be transferred without special mention by a memorandum of transfer has been erected on two or more subdivisions of land referred to in $ubpamgrupb (i), all those subdivisions of land, or (b) in relation to land, other than land referred to in paragraph (a) (i) a subdiviston of on "tate in fee simple in land described in a valid conveyance; or (u) when on improvement on the land that wuuld 1Jt: uausfeued wilhul.I.l special ruentiun by a valid conveyance of land has been erected on two or more subdivisions of land referred to in subparagraph (i), all those subdivisions uf Idlul, ''person'' means an individual, fum, partnership, association or corporation and includes the heirs, executors, administrators or other legal representatives of a person; "prescribed" means prescribed by Regulations under section 96; "property" means (a) a parcel of land; (b) an improvement; or (c) a parcel of land and the improvements to it; "property subject to valuation" means property, other than property that is exempt under Part III; "separately owned immoveable improvement" means an improvement that (a) does not form part of the land on which it is Ioccrcd; (b) is owned by a pusan other than the person who owns the land on which it is located, and (c) is affixed and immoveable; 4 Property Tax Ordinance, 2008 - 3. "separately owned moveable improvement" means an improvement, such as a chattel building, that (a) does not form part of the land on which it is located, (b) is owned by a person other than the person who owns the land on which it is located, and (e) is moveable, whether or not it is affixed to the land: "statutory body" means any corporation, company, board, commission, authority or other body established for government purposes by or under an Ordinance; "structure" means a building or other thing erected or placed in, on, over or under land, whether or not it is so affixed to the land as to be transferred without special mention by a memorandum of transfer or by a conveyance by deed of the land; "subdivide", in relation to a parcel of land, means to divide the land into two or more parts; "Tax Administration and Procedures Ordinance" means the Tax Administration and Procedures Ordinance, No.90f2007; "Title by Rcgi~l1<1liull Act" meaus the Tnje by Rcgi~l.l<lliult Act (CAP. 279); "valuation" means the value of property determined in accordance with this Ordinance and the Regulations; "valuation class" of a property means the valuation class of the property assigned by section 13; "valuation jist" means a document that records the valuation made in respect of each property subject to valuation described in the document and includes a draft valuation list and a certified valuation list; "valuation officer" means a penon appointed as such under section 4 and, when the context permits, includes the Chief valuation officer; "valuation standard", in relation to property, means the valuation standard applicable to that property under section 14,15 or 16. 5 Property Tax Ordinance, 2008 - 3. PART II ADMINISTRATION 3. Under the supervision and direction of the Minister and the Permanent Secretary, the Comptroller is responsible for the administration and enforcement of this Ordinance. 4. There shall be appointed, by the Deputy Governor-General on the advice of the Public Service Commission, a Chief Valuation Officer and such valuation officers as shall be necessary for the due administration and enforcement of this Ordinance. 5. (I) Under the supervision and direction of the Comptroller, the Chief Valuation Officer shall perform the duties and CXCr\;i3(; the PQ'W<;:q that nrc conferred on him or on Q valuation officer by or under this Ordinance. His duties shall be (a) to supervise the general valuation of all properties subject to valuation in accordance to regulations under section 11; (b) to prepare annually the valuation list under section 27; (c) to cmmre that cuob property subject to the valuation is properly assigned a valuation class under section 13: (d) to publish thenotice of valuation list and valuation notices under section j 1; (e) to ensure that the Ordinance is administered in a fair and equitable manner. (2) Under the supervision and direction of the Chief ValuationOfficer,a valuationofficer shallperform the dutiesand exercise the powers delegated to him by the Chief Valuation Officer. PARTm EXEMPTIONS 6. (I) The following propertyis exempt from valuation and (a) subject to section 20, the property of the Government; (b) subject to section 20, property of a statutory body, other than a prescribed statutory body; (C) property owned or leased by, or nelu ill UUSl CUI, i:I religious body (i) on which is located a building used exclusively for religious worship to the extent Comptroller to administer arxl enforceOrdinance. Appoinnneniof ClliefValuation 0"'= "'" Duties and powers ofChief ValuationOfficer and valuanon0 General exemplions. 6 Property Tax Ordinance, 2008 - 3. thM th... prnPJ'ffY i~ »eed fo- OJ' iD connection with religious worship and other religious activities of the religious body including religious education and parking, or (ii) 011 which is locaunl a residence for the member of the clergy who officiates at a place of religious worship referred to in subparagraph (i) and his family, if any, Including land tc the extem that it is used in connection with the residence; (d) property licensed as a private burial ground under the Private Burial GroundsAct (CAP. 225); (e) a cemetery declared to be a public cemetery under the Cemeteries Act (CAP. 2ID); (1) conservation land; 19) property designated as heritage property by Regulations to the extent provided by Regulations; (h) property to the extent that it is owned or leased and occupied solely by a charity feu its. ch:lnt:lhl,. purposes; (i) property to the extent that it is owned 0' leased and occupied solely by a non-profit, benevolent or phihmthropic or!;l'ni"l'tion for its pulpU=.'>, (j) property to the extent that it is owned or leased and occupied solely by a non-profit, benevolent or philanthropic organisation designated by Regulations to the extent provided by Regulations; (k) property to the extent that it is owned or leased by and used solely by a private -educational institution as defined in section 14 of the Education Act, No.9 of 2005 for its purposes as a private school; (I) property to the extent that it is used solely by a consulate or diplomatic mission; (m) property to the extent that it is exempted from property tax by or under any other law. (2) In this ~"l'tinn "conservation land" means land, such as a salt pond, a ghaut or wetlands, that (a) is not used for agricultural purposes: 7 Property Tax Ordinance. 2008 - 3. (b) is left substantially in, or has been allowed to return to, its undeveloped and natural state for the purpose of preserving or restoring the land as a natural environment or habitat; and (c) ha5 been left in that IOtate fOI: that purpose for the preceding three years, and includes improvements to the land to the extent that they facilitate access to and enjoyment of the land as a natural environment or habitat; "heritage property" means a building declared by notice published in the Gazette to be a listed building under "e.mnn '\2 of'the National Conservation and Environment ProtectionAct, No.5 of 1987. 7. The sumofeighty thousanddollarsshallbe deducted in each year from the valuation of an improvement that is a building and associated improvements or condominium unit and Its common interest that (a) is not used as a place of business. occupation, vocation or trade prnvirlf'il I1nrl .. r thf' T.i~Pn""·" on Business and Occupations Act, NO.6 of 1972; and (b) is a residential use property under section 10, or such other sum as prescribed by the Minister, by Order, not being less than eighty thousand dollars. 8. (I) Improvements that consist of (a) a new building and associated new improvements; (b) a new addition to an existing building and associated new improvements, are exempt from valuation andtaxation while they are under construction until l1Ie uew building, rne new iiddition lO an existing building, the new condominium unit or the prescribed new improvements are, or are capable ofbeing, occupied or used for a purpose other thanconstruction as certified in a certificate of inspection by a valuation officer under subsCf:/iou (4). (2) When a new building, new addition to an existing building, new condominium unit or prescribed new improvement is, or is caoable of beinz. occupied or used for a purpose other than construction, the owner ofthe new building, new addition to an existing building, new condominium unit or prescribed new improvement shall notify or cause notice to be given in writing to the Chief Valuation Officer in accordance with subsection (3). Dedm:tionfrom vafuationof ...eid"",*". Exemption of new improvements during cOTl$lruction. E>temption of new nsidences folkrwins construction. 8 Property Tax Ordinance, 20011- 3. (3) The notice sbnll request an inspection of the improvement referred to in subsection (2) and give (a) the owner's name; (h) a description of the improvement sufficient to identify it; (c) a statement of where the land on which the improvement is located; and (d) particulars about how and when a valuation officer may gain access to the improvement (4) A valuation officer shall, without delay after receipt of the notice, and may of his own initiative, inspect the improvement and, if the valuation officer is satisfied that it is, or is capable of being, occupied or used for a purpose other than construction, the valuation officer shall (a) issue the certificate of inspection setting out the date as at which it is or was, or is or wascapable of being, occupied or used for a purpose other than construction; and (b) date the certificate on the day of the inspection. (5) A valuation officer who dates an inspection certificate other than the dare the inspection took place commits an offence and is liable 011 :OWIWliUY cuuvtcuun 10 a fine not exceeding one thousand donars. 9 . (I) Subject to subsection (2), when a new building or new condominium unit (a) is not used for a place of business, occupation, vocation or trade provided under the License on Business and Occupation Act No.6 of 1972; and (b) is a residential use property under section 10; the improvement that consists of the new building and associated new improvements or new condominium unit and its common interest are, to the extent that th~iT value exceeds eighty thouaand dollars, exempt from valuation and taxation for one year from the date of its use or occupancy as certified in the inspection certificate for the new building and associated new improvements or new condominium unit and its: common interest, as the case fDl1y be . (2) If (a) the Chief Valuation Officer is not notified under section 8(2); or 9 Property Tax Ordinance, 2008 - 3. (b) Q valuation officer does not of his own initiative make an inspection under section (8)(4), within the sixty day period after the date that the valuation officer certifies as the date as at which it is, or is capable ofbeing, occupied or used for 3 purpose otber than construction, then the period of exemption is reduced by one twelfth for each month or part of a month between the date as at which it is, or is capable of being, occupied or used for a purpose other than construction and the date of the issue of the certificate of inspection under subsection 8(4). PART IV VALUATIONS, VALUATION LISTS AND VALUATION NOTICES DMsion 1 Definitions 10. In this Part, "accommodation use property" means property used for short termaccommodation and includes guest house under the Hotel Accommodation and Restaurant Tax Act, No.120fl976; "Board" meatlS the Valuation Rev iew Boardestablished under section 75; "commercial use property" means commercial property which does not include accommodation use property or property used for certified fanning operations: "farming operations" means the raising, production and sale of agricultural produr-rs :Inri indllde~· (a) horticulture, aviculture, apiculture, aquaculture and sylviculture; and (b) the production of livestock; "general valuation" means a general valuation referred to in section 11; "livestock" means horses, cattle, sheep, swine, goats, live poultry and bees or other prescribed animals; "reference date" means the reference date in Regulations under section 11(2); "Secretary {)f the Board" means the Secretary of the Board appointed under section 77; "send" means sent by mail postage prepaid; In:etpretatit:ln for Part IV. Orderforgeneral valuation. Application or valuation list from g~llClal VdlUdl lhJU 10 subsequent years. A:li3igniu! valuation classes to property by Regulations. IO Property Tax Ordinance, 2008 - 3. "residential use property" means property used exclusively for residential purposes; "property used for certified fanning operation" means property which has been certified as farming operation property by lire Directnr uf Agnculrureundersection 16(2) which has not been cancelled or has not been expired under section 16(3}; "institutional use property" means property used as a hospital, nursing home, school, day care center or any other similar institution. Divisiolf 2 VIII Ull tiUIl II. (I) The Minister may by Regulations order that a general valuation be made of all property subject to valuation and shall specify the year in which the valuation list for that general valuation takes effect. (2) The Regulations shall specify the reference date as the date as at which the value of property in a general valuation is cstabtisbcd and IrJ4y make proviaiori for 4ny other matters in rel.. tiou lu the general valuation. 12. The valuation list in the year ofa general valuation applies to the property in that year and in each year thereafter until the year in which the valuation list for the next general valuation takes effect except to the extent that it may be amended from time to time under this Ordinance. 13. (1) The valuation officer shall pn:pafC a valuation of a property or a part thereof and assign a valuation class to each valuation subject to subsection (2) . (2) The valuation classes of the property shall be (a) Class 1 - Residential use property; (b) Class 2 - Commercial use property; (c) Class 3 - Accommodation useproperty; (d) Class 4 - Property used in certified farming operation; (e) Class 5 - Institutional use property. (3) The Minister may by regulation reclassify each valuation class or amend or further divide any valuation class as he considers appropriate. 11 Property Tax Ordinance, 2008 - 3. (-I) "Whvn thll valuation offiQ~r i~ uncertain abollt the cbs' to be assigned to a property or any part thereof, the valuation officer shall assign a class to the property or a part thereof that most closely.approximates the principaluseofthe property or anypart thereof of the property. (5) If thevaluation officer assigns more than one valuation class to a property he shall provide a breakdown ofthe valuation. showing each valuation class and the portion ofthe valuation attributable to each class. 14. (1) Subject to sections 15 and 16, the valuation standard for property is its market value on the reference date. (2) The market value of property may be determined by one or more of the following valuation methods (a) a comparison of the estimated sale price of the property with recent sales at market value of the property or ofcomparable property; (b) in relation to improvements, the depreciated replacement cost of the improvements; (c) calculating the capital value ofthe market income or incomepossibilities of the property; (d) calculating the capital value of the premises based tlpnn th.. 1'<:,l'nllnh: r .. ('pirt<: nr profit<: of $I hl1<:;n ..<:<: conducted on the premises. 15. When a building or part of a building is used solely as a dwelling unit and is a residential use property WIder section 10 and (a) the land onwhich it is located islawfully usable under applicable planning legislation or other legislation for a higher use; or (b) when there is no applicable planning legislation or other legislation prescribing orpermitting the use, the land can reasonably be expected to be used for a higher use, the valuation standard for a building or part of a building and the land appurtenant to the building or part of the building land and the improvements on or in the appurtenant land shall be their residential use value on the reference date. 16. (I) When (a) a valuation officer assigns to a parcel of land and any improvements on it class 4 status (property used tor certified terming operations); ana 'h.\ualilm standard for property. Residllmial use value. Valueofpropeny used incertified-..ooeanons. 12 Property Tax Ordinance, 2008 - 3. (b) MIne other higher use is prescribed or permitted for the parcel of land under applicable physical planning legislation or other legislation or there is no applicable physical planning legislation or other legislation prescribing or permitting the use and the parcel ofJand can reasonablybeexpected to be used for a higher use, the valuation standard shall be the value of property used for certified farming operations on the reference date for the parcel of land or that part of the parcel of land and any improvements on it, if any, that are used in the certified fanning operations. (2) The Director of Agriculture may certify that a parcel of land or pan of a parcel of land and any improvements on it that are used in farmingoperations if be is satisfied that the owner or tenant of the land is engaged in bona fide commercial farming operations having regard to l'elevant considerations such a~ (a) the area of land used for farming operations; (b) the number of years the owner or tenant bas engaged in farming operations: (c) the size of agricultural crops produced or quantity of livestock raised in the fanning operations; (d) the use of irrigation, pesticides, fertilizer. mulching, prumng, ammal teed, vetennary services, animal housing, marketing services and pasture production in the fanning operations; (e) the keeping of records of farming operations; (f) activemerrt>ership ina fanningorganisationof1he owner or tenant engaged in thefanning operations; and (g) application for duty free concessions with respect to the farming operations under any agricultural incentive policy of the Government. (3) Subject to subsection (4), a certificate given before the thirty first day of December ofa year is valid until (a) the Director ofAgriculture cancels the certificate; (b) the thirty first day of December five years after the year in which the certificate was issued; or (c) the parcel of property and any improvements on it cease to be used for farming operations; whichever occurs first. 13 Property Tax Ordinance. 2008 - 3. (II) The Director of Agriculnr-e may cane..1 ~ certifir-a te after giving written notice of his intention to do so to the owner or tenant and giving the owner or tenant a reasonable opportunity to be heard. 17. In preparing a valuation, the valuation otticer shall apply the valuation standards set out in this Ordinance in a fair and equitable manner. 18. The valuation officer shall v3111t" (a) each parcel of land separately; (b) the land exclusive of improvements; and (c) the improvementn upart from the land to which they relate. 19. Except when otherwise provided in this Ordinance or the Regulations, the valuation officer shall value land that is an estate in fee simple in the property. 20. (1) Notwithstanding sections 6(1)(a) and (b), property owned by the Government or by a statutory body, other than a prescribed statutory body, and occupied by a tenant or licensee shall be valued as though the tenant or licensee were the owner in fee simple if rent or any other valuable consideration is paid in respect of the occupation of the property. (2) Notwithstanding the terms of any tenancy agreement or licence agreement, the tenant or licensee shall pay the taxes to the Comptroller and such payment is deemed to discharge any obligation under the tenancy agreement or licence agreement with respect to taxes or amounts payable in lieu of taxes. 21. Notwithstanding sections 6(1)(a) and (b), when the Government or a statutory body, other than a prescribed statutory body, has I1n interest in property owned by :l person nth"T than the Government or a statutory body, the property shall be valued as though a person other than the Government held the interest. 22. (1) For the purpose of preparing a valuation ofthe property or determining if the property is to be valued, a valuation officer may, at any reasonable time with the consent of the owner or occupier or at any reasonable time after giving not less than 24 hours notice without the consent of the owner or occupier of the property (a) enter on and inspect the property;' (b) request (i) any information that is known to the owner or occupier, or Valuation to be fait andequit:J.bte. Valuatioo of land and improvements separately Property imerest to be valued. Valuation of propertyof Government or SL1.IUWry boUy occupied by tenants or licensees, Valuation of property when Government has allYotlK:1 .i lllcn;~t. Rigiltto enter on ,1Il1~ ' l l~PC:IL. ' property DUly (0 furnish ;nfc'>'Tn~tinn ~nd documents. Court authorised inspecti"n and enforcement 14 Property Tax Ordinance, 2008 - 3. (ii) any documents in the possession or control of the owner or occupier to be produced, relevant to preparing the valuation or determining if the property is to be valued; and (c) make copies of documents necessary to the inspection. (I) For the purpose of making copies, the valuation officer uiay lakt' thl:: UUl,;UUIt'ulb away aner giving a wuneu It'l,;dpl rUI ureui and shall return the documents without delay. (3) When carrying out duties under subsection (I), a valuation officer shall produce identification on request and inform the owner or occupier of any property of the purpose of the entry and inspection. 23. (l) A person, including a statutory body, not later than the day specified ill a written notice by a valuation officer, (a) shall furnish any information or documents or copies of documents in the person's possession or control that are necessary for the valuation officer to prepare a valuation or determine if propertyis to be valued; and (b) when the request so specifies, shall furnish the infOOTIlation in the form of a .,igned .,t:at<i>mlmt or under oath swearing that the information provided by the person is complete, true and accurate or that the documents or copies of the documents are all the documents in his possession Or control. (2) The day specified in a written notice ofa valuation officer shall not be less than seven days after the notice is given to the person. (3) A notice may provide that information and documents or copies of documents be furnished periodically until further notice, but shall not require that they be furnished less than seven days after the end of each period. (4) No charge shall be made by the owner or occupier tor copying any of the documents. 24. (I) A valuation officer may apply to the High Court for an order under subsection ('2) if any p",rsnn under set-non 7? or 71. (a) refuses to allow or interferes with an entry or inspection by a valuation officer; or 15 Property Tax Ordinance, 2UU8 - 3. (b) fails or refuses to produce any document or copy of document in the person's possession or control requested by a valuation officer to assist the valuation officer in preparing a valuation or detennining if property is to be valued. (2) The High Court may make an order for anyone or more of the following (a) restraining a person from preventing or interfering WIth a valuation officer'S entry or tnspecnon; or (b) requiring a person to produce any document or copy of document requested by a valuation officer to assist the valuation officer in preparing a valuation or derennining ifpropertyis to be valued. 25. A valuation officer may make inquiries at (a) the Land Registry; (b) the office of the Registrar of Deeds for the Nevis Circuit; (e) the office ofthe Director of Physical Planning; or (d) any other prescribed otnce, for the purposes ofmaking a valuation ofproperty subject to valuation and the Registrar of Titles, the Registrar of Deeds, the Director of Phy:i""1 PI"nnine, "nr'l the government nffidal in chaTV' nf the prescribed office shall without delay furnish to the valuation officer, free of charge, such information or copies of documentation as the valuation officer requests. 26. The Registrar of'rmes, the xegtsrrar ofDeeds, the Director of Physical Planning and the government official in charge of an office prescribed under section 25(d), not later than seven days after the last day of each month, shall furnish to the Chief Valuation Officer, tree of charge, information in the prescribed form and copies of prescribed documents. Division 3 Preparation of Valuation List 27. (1) The Chief Valuation Officer shall prepare annually, not later than the thirty first day ofMarch, a valuation list for all property subject to valuation. (2) The valuation list shall indicate the year for which it is prepared. Dutyof . offi~ialsto furnish infonnation and eoptes cr <1<><"""'''10. Annual valuation list to be """"" Contents of YIlllIlion lilt. Ret-ordinS person 10 be named on !he valuation list. 16 Property Tax Ordinance, 2008 - 3. 28. The valuation list shall show. for each propertY subject to valuation, the following (a) a description sufficient to identitY the location of the property; (b) the name and mailing address of the perscm named on the valuation list in accordance with section 29 and of his agent, if any, under section 30; (c) whether the property is a parcel of land, an improvement or a parcel of land and the improvements on it; (d) if the property is an improvement, a description .showing the type: of improvQDe:nt; (e) the valuation classofthepropertyand. if more than one class is assigned to the property, the portion of the value attributable to each valuationclass; (f) the valuation of the property; (g) if a partof theproperty is exemptfromtaxation under Pan III, a notation of that fact and the basis of the: exemption Qnd the: portion of the value attributable to the exemption; (h) any other information considered appropriate by theCmefVllluation Officer. 29. (1) Subject to this section, the name of the person describedshallbe recorded on the valuation list as theperson in respect of the property subject to valuation, also described (a) for a parcel of land or a parcel ot' land and the improvements on it, unless other:wise dealt with in this subsection (i) theregistered proprietorof anestate infee simple in the property, in the case of property registered under the Title by Registration Act, (n) the pwchaser of the estate in f.. simple in property that is held in the DlUIlC of the registered proprietor of the estate in fee simple as vendor under an agreement whereby the vendor agnes to convey the property to the purchaser upon payment of all the instalments of the purchase price, 17 Property Tax Ordinance, 2008~ 3. (iii) the owner of the unit and connnon interest, in the case of property registered under the Condominium (Amendment)Act, NO.4of2000, (iv) the grantee in a conveyance by deed of an eGtllte in fee eimple in the property, in the case of property not registered under the Title by Registration Act, (v) the purchaser of an estate in fee simple in property under an agreement whereby the vendor of the estate in fee simple agrees to convey the property to the purchaser upon payment of all the instalments of the purchase price, (b) the owner of the improvement, if known to the valuation officer, where the property subject to valuation is a separately owned immoveable improvement; (c) the owner of the improvement, if known to the valuation officer, where the property subject to V:ll11"tin" i~ " "p'p3ratp.ly nwnf'r1 rrmveab].. improvement; (d) the tenant or licensee ofthe parcel of land or the parcel ofland and the improvements on it, where the }'Iul'ta ly :.uujt:d W valuation is IIparcel of land or II parcel of land and the improvements on it owned by the Government or a statutory body other than a prescribed statutory body. (2) Property held by a person as trustee, executor or administrator or as guardian shall, ifknown to the valuation officer, be valued in his name. (3) When there is more thllon Qn", per$<)n to be Oluned on the valuation list, it is sufficient to name one of those persons with the addition after the name of "er ar, 30. (I) A person named on the valuation list may, by filing a notice with the Chief Valuation Officer (a) appoint an agent resident of the island ofNevis to receive valuation notices and amended valuation nQtic...~ lUld bx )'l....til'M. 'M'\ti ~ml'\'IrlPA tl\'l[ I'Intil'l';: on his or their behalf; (b) revoke an appointment; or (c) replace an appointee with another appointee. Appoinlmenl of agent to receive certain ncnces. Publicalion of nOliceofvaluaucn 1island \/ahlalioo notices. 18 Property Tax Ordinance, 2008 - J. (2) The notice shall-. (a) be in writing, dated and signed by the person or persons named on the valuation list; and (b) state the name and mailing address of the agent. (3) Upon receipt of a notice of appointment, the Chief Valuation Officer shall amend the valuation list to show the agent on the valuation list as agent for the person named on the valuation list and to include the osent'o uddrcco. (4) Upon receipt of a notice of revocation of appointment. the Chief Valuation Officer shall amend the valuation list to delete the nameof the agent and reference to the agency. (5) Upon receipt of a notice to replace an agent with another agent, the Chief Valuation Officer shall amend the valuation list by replacing the name and address of the agent shown on the valuation lid with the name and address of the pew agent. Division 4 Publication of Notice cr vatuatron List and Valuation Notices lIDd C"ln'it'<1J P:ro~i"ion6 t'l1Sp"ctins VAJuation Lists 31. (1) Annually not later than the thirty first day of March, the Chief Valuation Officer shall publish in one issue of a newspaper having general circulation in the island ofNevis, a notice respecting the Valuation List and Valuation Notices. (2) When the notice relates to a year in which a general valuation has been prepared. it shall contain information to the effect that (a) a general valuation of all property was prepared for that year and the reference date for that general valuation shall be specified; (b) the draft valuation list, that reflects the general valuation, has been completed and is available for inspection during regular business hours at the Inland Revenue Department or any other place specified; (I::) valuation notices shall be sent, to all persons named on the valuation list not later than the ocvcnth day of Apri.l; (d) a taxpayer who does not receive his valuation notice by the twelfth day of April should contact the Inland Revenue Department without delay; 19 Property Tax Ordinance, 2008 - 3. (p) ~ person may complain with respect to the information on the valuation notice as provided in this Ordinance. (3) When the notice relates to a year, other than a year in which a general vaiuanon has been prepared, it shall contain information to the effect that (a) the valuation list for that year is available for inspection during regular business hours at the Inland Revenue Department; and (b) valuation notices have been or will be sent to all persons named on the valuation list not later than the seventh day ofApril 32. In a year in which a general valuation has been prepared, the ChiefValuation Officer shall,not later than the fifteenth day of May of that year, certify that the draft valuation list, as at the date of the certification, has been revised to take into account the complamts resolved under section 74, the complaints decided by the Board under Division 2 of Part VII and by the High Court under Division 4 of Part VII. 33. (I) In a year in which a general valuation has been prepared, the Chief Valuation Officer shall (a) on publishing the notice under section 31, make lbe dud\ ..alu,uil.JLI li.:'l U::['l:ll':,U v.... '1\ :>'I:\..tkm. Jl(2) available and continue to make it available for inspection by the public during regular business hours at the Inland Revenue Department and at liloe plece, if illl)",specified in section J 1(2)(b) until it has been certified under section 32; and (b) on certifying the valuation list under section 32, make the certified valuation list available and continue to make it available tor inspection by the public during regular business hours at the Inland Revenue Department and at the place, if any, specified in section 31(2)(b) until the valuation list the following year IS available for inspection by the public. (2) In a year other than the year in which a general valuation has been prepared, the Chief Valuation nffi¢~r sba11 fnrthwith on publishing the notice under section 31, make the valuation list referred to in section 31(3) available and continue to make it available for inspection by the public during regular business hours at the CertilicatiOIlof valuauon list in year ofgene;al valuation. Availability of valuation lists rot inspection. Correction of errors, omissions, etc, in valuation li~l. L=tionor name or address 011 valuatioo list. Amendment of valuation list to add ptopefl}' lI(I( on list Amendment by reIlSQtJ of change in valuation status of propertv 20 Property Tax Ordinance, 2008 - 3. Inland Revenue Department and at the place, ifany, ~pecitied in section 31(3)(a) until the valuation list or draft valuation list, as the case maybe, for the following year is available for inspection by the public. D;v;s;on 5 Amendment of Valuation List 34. If it is discovered that there is an error, ormssion or misdescription in any of the information shown on the valuation list in respect of a property, th~ valllatinn officer shall, without delay after the discovery (a) amend the valuation list to correct the error, omission or misdescription; and (b) on doing so, send an amended valuation notice to the person named on the valuation list in respect of the property. 35. If it i:; \liS\;uvclcll that tht: uatm: 01:Il...ilull;; addiess uf the person named on the valuation list has changed, a valuation officer shall, without delay after the discovery (a) amend the name or mailing address shown on a valuation list in respect of a property; and (b) on doing so, shall send an amended valuation notice to the person named on the valuation list in respect of the property. 36. If it is discovered that no valuation has been prepared for a property, a valuation officer shall, without delay after the discovery (a) prepare a valuation for the property; (b) amend the valuation list; and (c) send a valuation notice to the person named on the valuation list in respect of the property. 37, (1) If it is discovered that the whole of a property that is exempt has become subject to valuation, a valuation officer shall , without delay after the discovery (a) ptCpllCC 11 valuation for thc property; (b) amend the valuation list; and (c) send a valuation notice to the person named on the valuation list in respect of the property. (2) If it is discovered that a part of an exempt property has become subject to valuation, a valuation officer shallwithout delay after the discovery 21 PropertyTax Ordinance, 2008 - 3. (a) prepare a valuation fnr that part of tile property that is subject to valuation; (b) amend the valuation list to include that part of the property; and (c) send a valuation notice to the person named on the valuation list in respect of that part of the property. (3) If it is discovClred that the whole of a property that is subject to valuation becomes exempt, a valuation officer shall (a) amend the valuation list to delete the property; and (b) notify in writing the person who was named on the valuation list in respect of the property indicating that the property is exempt and has been deleted from the valuation list. (4) Ifit is discovered that part ofa property that is subject to valuation becomes exempt, a valuation officer shall (a) prepare a valuation for the part of the property that is subject to valuation; (b) amend the valuation list to reflect the part of the property that is subject to valuation; and (I:) send AD IIJDCDdcd valuation notice to the penon named on the valuation list in respect of the part of the property that is subject to valuation. 38. If it is discovered that the value of a property is not the same as the value on the valuation list by reason of (a) a change in the valuation class of the property or part ofa property; (b) • change ill the; vllluatiUll >tAndard ; (c) damage to or destruction of the property or part of the property that renders the property or part of the property unfit for use or occupancy; (d) repair sufficient to render the property or part of the property referred to in paragrapb {c} fi t for occupancy; (e) II dumge ill the permitted use of property or ~ of the property under applicable physical planning or other legislation; (f) the subdivision of the property; Antendmcnlof YlKlllI10n lISt by ~or~ in \'lIIIle. Daleor ammomentlO va.\ualion \i!l. III be sbown. valuation noti~ 10 be 5Cl1l COnte11t5 or valuation nocice and .n>e>uIcd va.luation nonee, 22 Property Tax Ordinance, 2008 - 3. (g) the consolidation of properties; or (h) an amendment to a condominium declaration under the Condmninium Act, the vahlatiOll. offi~et shall without delay after the d:i.S('n'\l~­ (i) prepare a Dew valuation for the property; (D amend the valuation list; and (Ie) send lin amended valuation notice to the person named on the valuation list in respect of the property. 39. The date that each amendment is made to the valuation list under this Division shall be shown on the valuation list. Division 6 Valuation Notices 40. (I) The Chief Valuation Officer shaH annuaUy (a) prepare valuation notices for all property that has been valued; and (b) not later than the thirty first day of March, send the valtl4tron notices to each person named On the valuation list. (2) The valuation notice and the tax notice relating to the same property maybe sent together or may be combined in ODe notice. (3) If the mailing address of the person named on the valuation list is unknown, the valuation notice shall be retained by the Inland Revenue Department and is deemed to have been sent to the person named on the valuation list not later than the seventh day ofApri\. (4) Subsection (3) does. not :apply when the valuation Iist shows the name and addressof an agent appointed under section 30. 41. A valuation notice or an amended valuation notice shall show the following (a) the same information that is requited to be shown on the valuation list; (b) the date the valuation notice is sent to the pel'3on named on the vQ.lulItion list; (c) a statement to the effect that the right to complain with respect to theinformation onthevaluation notice is provided in the Ordinance; and 23 Property Tax Ordinance. 2008 - 3. (d) any other information considered appropriate by the Chief Valuation Officer. PART V TAXATION OF PROPEKfY Division 1 Definitions 42. In this Part "tax arrears" means taxes that remain unpaid after they are due; "tax list" means the tax list oftaxable property referred to in Division 3; "taxable property" means all property subject to valuation. Division 2 Imposition ofTaxes 43. (I) The person who is liable as taxpayer to pay tax imposed under this Part in a financial year is (a) the person named on a valuation list for that financial year in accordance with section 29; or (b) any person who is subsequently named on a valuation list for that fmancial year. (2) When two or more persons are liable as taxpayers, their liability is joint and several. (3) A taxpayer who pays taxes on behalf of another taxpayer of the same property hus (l right of contribution against the other taxpayer. 44. (I) The Minister may, withtheapproval of theNevisIsland Assembly by resolution, make, amend, add to or replace the Regulations establishing the tax rate applicable to each class oftaxable property in a financial year. (2) The tax rate applicable to each valuation class of taxable property act cut in subsection (1) applies from financial year to financial year until it is changed. 45. (1) This section is subject to any Regulations made under section 96. (2) When a taxable property has only one valuation class, a taxpayer shall annually pay 10 the Comptroller a tax on the property arrived at when the following formula is applied Interpretation of I',n V Persons liable as taxpayers. Tax rate. Calculating amount of tax Tax imposed on January L Phasing in of tax increases or decreasl!s. Tax list. Contents of tax list. 24 Property Tax Ordinance, 1008 - 3. T=RxV where T is the tax payable R is the tax rate applicable to the valuation class of the taxable property V is the valuation of the taxable property. (3) When a taxable property has more than one valuation class, a taxpayer shall annually pay to the Comptroller a tax on the property arrived at when the following formula is applied T =(R 1 XVI)+~XV2)+ ...+(Rnx V,) where T is the total tax payable Rl, 2, n is the tax rate applicable to each valuation cbs!.' of the tlU:able property VI, 2, n is the valuation of the taxable property in each of the valuation classes n is the number of classes of taxable property. (4) Notwithstanding subsections (2) and (3), the amount of tax payable in a year shall be prorated when during the year there is a change in valuation status of the property or part of the property under section 37 or a. change in the value ofthe property or part of the; property under section 38. 46. Tax in a financial year is deemed to have been imposed on the first day of January. 47. The Minister may by Regulations provide for the phasing in of a tax increase or decrease. Division J Tax List and Tax Notices 48. (1) The Comptroller shall annually, not later than the thirty first day of May, prepare a tax list. (2) The tax list shall indicate the year for which it is prepared. (3) The tax list may be combined witha valuation list or lIUly be scparute from. a valuation list. 49. The tax list shall show, for each taxable property, the following 25 Property Tax Ordinance, 2008 - 3. (a) the same intormation that is required to be shown on the valuation list; (b) the total amount of taxes imposed in respect of the property; (C) If more than one vatuanon class Is assignee [0 the property, the rate of tax and the amount of the taxes attributable to each valuation class; (d) the amount of tax arrears, interest and penalties, if any; and (e) any other information considered appropriate by the Comptroller. 50. (I) When the valuation list on which the tax list is based is amended, the Comptroller shall without delay (a) amend the tax list to reflect the amendment; and (b) on doing 30, prepare and send 0. tax notice or amended tax notice to the person named on the tax list in respect of the property. (2) If it is discovered that there is an error, omission or misdescription in any of the information referred to in section 49 (b), (e) and (d) shown on a tax. notice, the Comptroller shall (a) amend the tax list to reflect the amendment; and lb) on doing so, prepare and send a tax notice or amended tax notice to the person named on the tax list in respect of the property. (3) The date that each amendment is made to the tax list under this section shall be shown on the tax list. 51. (1) The Comptroller shall annually (a) prepare tax notices for all taxable property shown on the tax list; and (b) not laterthanthe thirtytirst dayotMey sendtbe tax notices to the taxpayers. (2) The valuation notice and the tax notice relating to the same property may be sent together or may be combined on one notice. (3) If the mailing address of a taxpayer is unknown, the tax notice shall be: n;tained by the Inland Revenue Dcpllrtmcnt end is deemed to have been sent to the taxpayer. Ccrrecucn of tax list. Tax notices. c"..-to cf tax IIOlia' and lIlnended tax 1I(Itiu. Duty to provide il\fonn~rion When tax is PlIya~. Ilw;entiVe5. Instalment payments. 26 Properly Tax Ordinance. 2008 - J. 52. A tl1X notice or amended tax notice :!hall l500W the following (a) the same information that is required to be shown on the tax list; (b) the date the tax notice is sent to the taxpayer; (c) the date on which interest or penalties or both may be imposed if the taxes are not paid; (d) any other information considered appropriate by the Comptroller. 53. A taxpayer shall, on request by the ComptroJIer, provide without dt::layany Information necessary for the Comptroller to prepare a tax list. Division 4 Payment ofTaxes 54. (1) Subject to subsection (2), (3) or (4), the tax in a fmanciaJ year is payable not later than the thirtieili day of June annually. (2) When a taxpayer has made an agreement to pay taxes by instalments pursuant to Regulations under section 56, the date of payment of the taxes is determined by the agreement. (3) When the "ollc"ti(J1l Of(aAt:~ is th;ft:ut:tl by Regulations or agreement under section 61, the taxes are payable in accordance with the Regulations or the agreement, as the case may be. (4) When, pursuant to the exercise of a power conferred under another Ordinance, taxes are payable at another date or dates, the taxes are payable in accordance with the exercise of that power. 55. The Minister may by Regulations provide incentives for payment of taxes by the date or detcs sct out in the RcgulatiulJ5. 56. (l) The Minister may by Regulations permit taxes to be paid by instalments, at the option of the taxpayer. (2) A person who wishes to pay texcs by installments shall make an agreement with the Government as represented by the ComptroJJer authorising that method of payment (3) When an agreement under subsection (2) is made, the tax notice, or a separate notice enclosed with the tax notice, shall state (a) the amount and due dates of the instalments to be paid in the remainder of the year; and (b) what happens if an instalment is not paid. 27 Property lax Ordinance, 2UU8 ~ 3. (4) The agreement may provide for payment by a series of post-dated cheques or any other means. 57. When taxes are paid to the Comptroller, a receipt shall be furnished. 58 (I) A tax payment on a property shall be applied in the following order (a) to interest owing; (b) to penalties owing; (c) to tax arrears; (d) to taxes payable. (2) Ifa person does not indicate to which taxable property a tax payment is to beapplied, the Comptroller shall decide to which taxable property of the taxpayer the payment is to be applied. 59. (1) If the tax or any part thereof is unpaid by the due date, such unpaid tax or any part tbereofshall accumulate penalties and interest as provided under the Tax Administration and Procedures Ordinance, 2007. (2) Any Interest or penalty unposed under subsection (I) is part of the tax in respect of which they are imposed. 60. (1) When the Minister is satisfied that (a) it is ill the public UIlt:H::Sl tu uo su; ur (b) hardship or injustice has resulted or is likely to result, the Minister may remit all or part of the tax on property. (2) The remission may be (a) by Regulations applicable to a class or classes of taxpayers or potential taxpayers in relation to taxable property; or (b) by certificate in a specific case. (3) The remission of the tax may be conditional or unconditional and may be granted (a) before the liability arises; (b) before,after or during the course of, any proceeding for the recovery of the tax; or (c) before or after the payment has been made or enforced by process. Receipt for payment of taxes. Application of tax payment. tn1'O~1 and penalty for non payment Remission of taxes. Delerra i of tax, Error or omission based on false informanco, 28 Property Tax Ordinance. 2008 - 3. (4) When:l conilition of l'l Temic:c:ioll is not performed, the authorisation of the remission has no effect, and all proceedings may be taken as if it had not been made. (5) Money that has been paid and is subsequently remitted under this secuon shall be refunded from the Consolidated Fund, 61. (l) If the Minister considers it equitable to do so, he may defer the collection ofa tax (<I) by Regularicus gcucc<llly or with respect to a class of taxpayers or potential taxpayers in relation to taxable property; or (b) by agreement between the Government as represented by the Comptroller of Inland Revenue and the taxpayer with respect to a particular taxable property. (2) A Regulations or agreement may impose such conditions including the accrual of interest or penalties or both as seem appropriate to the Minister. (3) No collection of tax shall be deferred for more than 3 years following the year in which it is due and payable. 62. (t) If an error or omission in a valuation list or tax list (a) is the result of a taxpayer knowingly providing false or misleading information to the valuation officer; and (b) has resulted in no tax being imposed or in Jess tax being imposed than would have been imposed if the taxpayer had provided the correct information to the valuation officer, the Comptroller may, for each year or part of a year in which the valuation, tax or exemption from tax was based on rne false mrormanon, cause the valuation to be amended to reflect the correction, amend the tax list accordingly, impose the taxes, interest and penalties provided under the Regulations and send an amended tax notice to the taxpayer. (2) A person who becomes a taxpayer in relation to property as a result of an arm's-length purchase of the property made in good faith and without notice of the false information is not liable for the taxes and penalties against a former taxpayer in relation to the property. 29 Property Tax Ordinance, 2008 - 3. PART VI RECOVERY OF TAXES 63. Taxes due under this Ordinance (a) are an amount owing to the Government. and (b) arerecoverable as acivildebtdueto theGovermnent. 64. When a property contains one or more parts that are exempt from taxation, the taxes tbat are imposed against the taxable part of the property are recoverable against the entire property. 65. When a separately owned immoveable improvement is located on a parcel of property, the taxes that are imposed against the separately owned innnoveable improvement are recoverable against the entire parcel of property. 66. Whena separately owned moveable improvement is located on a parcel ofproperty,the taxes that are imposed against the separately owned moveable improvement are recoverable (a) against the separately owned moveable improvement if it is shown on the valuation list in tho name of the pen:on in lawful posseseinn nT control of it as a separately owned moveable improvement; and (b) against the entire parcel of property, in any other casco 67. Taxes that have been imposed in respect of improvements are a first charge on any money payable under an insurance policy fOT accidental loss or damage to those improvements by fire or any other cause. PART vn COMPLAINTS, REVIEWS AND APPEALS Division 1 General Provisions 68. Making a complaint under Division 2 or appealing a decrston of the Beard to the: High Cuwl docs not relieve any person from the obligation to pay any taxes owing on any property when they are payable or any interest or penalties imposed for late payment of taxes. fB. A person who becomes entitled to be named on the valuation list in relation to a property or is a taxpayer in respecrofa property when a complaint about the property is being dealt with under this Part may become a party to any proceedings started by a person previously named on the valuation list. Taxes are debt.... "'""""""'. Property thaI is partly exempl: and "",rtly la><abt.. Property with separately OWllOO immoveable Improvement. Propertywith sepamtelyowned ""improvement. Lienon insurance proceeds, Obligation to pay RighI to continue proceedin ReqUiI'tll cnanges 10 v.aillatiDn lift Technieal inegularities. 30 Property Tax Ordinance, 2008 - 3. 70. The Couipuoller, Ult:; QUcfVll1Wlliun Offil;cr UI a valualion officer, with the consent of the ChiefValuation Officer, shall make any changes to the valuation list or tax list, or both, that are necessary to reflect the resolution of a complaint, a decision of the Board, Or a uct;;isiun uf the High Cow to 71. (I) Ifthere has been substantial compliance with this Part, a valuation officer's report or a decision of the Board is not invalid because of a defect in form, a technical irregularity or informality. (2) A valuation officermay correctany error or omission in his report. (3) The Board may correct any error or omission in its decision. Division 2 CommendngComplaints andAdministrative Resolution of Co~ts 72. ( I) A person wishing to make a complaint about any valuation notice or amended valuation notice shall do so in accordance with this section. (2) A complaint wU be in writing. (3) If a form of complaint is prescribed, the complaint shall be on that form. (1) A person may make II complaint lIoout a property "nly jf the person (a) is or ought to be named on the valuation list in relation to that property; or (b) is a taxpayer in relation to that property. (5) If the complaint is with regard to a valuation notice sent in respect of a general valuation or a valuation notice sent under section 51 or 52:(1), the complaint may be about any of the following matters, as shown on a valuation notice Of a tax notice (a) the description of the property; (b) the name and mailiug I1UUu:;s:\ uf the: pCP.ion who is or ought to be named on the valuation list or of the taxpayer; (c) whether the property is a parcel of land, an improvement or a parcel of land and the improvements on it; (d) the description of the type of improvement; 31 Property Tax Ordinance, 2008 - 3. (e) the valuation class of the property and. if more than one class is assigned to the property, the portion of the value attributable to each valuation class; (f) the vuluetion of the property; (g) whether a part of the property is exempt from taxation under Part III, the basis of the exemption and the portion of the value attributable to the exerepeon (6) If the complaint is with regard to an amended valuation notice sent in respect of a general valuation or an amended valuation notice under <:f'ction<: 4R, 4Q, 'iO, 'iI, '\7 tlnrt 'i1, the rornp1::lint mllY only h .. about the amendment (7) There is no right to make a complaintaboutany tax rate. (!!) A complaint shall explain why the complainant thinks that information shown on a valuation or tax notice is incorrect and may indicate the amendment that is desired. (9) The complaint shall include the mailing address of the complainant. 73. (1) A complaint shall be filed with the Secretary of the Board not later than thirty days after the date that the valuation notice was sent as set out in the valuation notice. (2) The Secretary of the Board shall maintain (a) an up-to-date register of complaints; and (h) '" fill' for each complaint. (3) The register of complaints shall set out the following information (a) the name of th ... ~nmj'llainant: (b) the mailing address of the complainant; (c) the date of filing the complaint; (d) the property in respect of which the complaint is made; and (e) any other information considered appropriate by the Secretary of the Board. (4) The file shall contain (a) the complaint; (b) thereport for that complaint referred to in section 74; Filing complaint. regislerof complaints and 1.-U1I1"'4ill~ fill::. Administrative resol utionof complaints. 32 Property Tax Ordinance, 2008 - 3. {c) particulau of the decision of the Board ana the nate it was made; (d) whether an appeal was taken under section 82; and (e) when a decision was rendered on appeal, the disposition of the appeal and particulars of the decision. 74. (l) After registering the complaint, the Secretary of the Board slulU give 11 copy of the complaint to the ChicfVeluation Officer, who may refer the complaint to a valuation officer. (2) The valuation officer to whom the complaint is referred shall, not later than forty-five days after the complaint was filed, review the complaint and, when he considers it advisable, but subject to subsections (7) and (8), endeavour to resolve any matter complained of with the complainant. (3) When all matters complained ofnrc resolved, the valuation officer (a) may, if necessary to give effect to the resolution, with the consent of the Chief Valuation Officer, amend the valuation list; (b) when he amends the list shall, without delay, send an amended valuation notice to the complainant ; :ODd (c) without delay, report particulars of the resolution in writing to the Secretary of the Board and send a copy to the complainant. (4) An amended valuation notice that resolves all complaints is not reviewable by the Board. (5) When some matters complained of are resolved and others are not, the valuation officer (a) shall, without delay, report particulars of the matters resolved and those unresolved in writing to the Secretary of the Board and send a copy to the complainant; (b) may defer the amendment until the Board has made a decision in respect of the complaint or, with the consent of the Chief valuanon Officer, amend the valuation list in respect of the matters resolved; and 33 Property Tax Ordinance, 2008 - 3. ('l) when he lImliln<k the valu.:;r,ti<m list, shall send an amended valuation notice to the complainant. (6) When none of the matters complained of is resolved, the valuation officer shall, without delay, report that fact in writing to the Secretary of the Board and send a copy to the complainant. (7) When a complaint does not comply with section 72 or 73(1), the complaint shallbe deemedto be unresolved. (8) A complaint that is withdrawn by notice signed by the complainant is deemed to have been resolved. (9) A valuation officer shall not review any complaint that relates to a llUltter in respect ofwhich the valuation officer has a pecuniary interest. (10) A valuation officer shall not alter any valuation that is fair and equitable, taking into consideration valuations of similar property. Division 3 Valuation Review Board 75. (I) There IS hereby established a Valuation Review Hoard consisting of at least five members appointed by the Minister. (2) The Minister shall endeavour to appoint one or more persons urhn h"v.. lrnnurlt>ile:" nf r..al estate nr real estate law. such as a lawyer, real estate agent, judge or magistrate. (3) The Minister shall specify the term of office of each (4) No public officer, other than a magistrate, is eligible to be appointed as a member. (5) The Minister may appoint a person who is eligible to be a member to act in place of a member wno is absent. (6) When the Minister has appointed a roster of persons, the Chairperson may appoint an acting member from the roster to act in place ofa member who is absent. 76. (1) The Minister shall designate the Chairperson of the Board. (2) Tn dning so. the Minister shall aive consideration to designating as chairperson a lawyer, judge, magistrate or other person with legal training. (3) If the Chairperson is absent, the remaining members may designate a mernoer to act as chairperson ftt,l1U i:Il11UlIg Lllellbdvc~. Establishment. Chairperson and acting Chairperson. Appointment of Secretary 10 Board. Remuneration and expenses. Quorum. Declsion cf Board, Chairperson to have casting vote. f1earillg by Hoard. Absence from heari"g. Proceeding; ....r'-',~Ov",J. 34 Property Tax Ordinance, 2008 - 3. 77. (1) The Minister shall appoint a public officer to act as Secretary to the Board. (2) The Secretaryofthe Board shallnotbe a public officer in the Department of Inland Revenue. 78. (1) The Chairperson, the other members, other than a magistrate, and the Secretary of the Board shall be paid such remuneration as the Minister specifies. (2) Mcmbcr-" end the SCCl'Cw-y of the Board shelj bc paid such reasonable expenses incurred in the discharge of their responsibilities as the Minister approves. 79. A majority of the members of the Board constitutes a quorum. 80. A decision of a majority of the members of the Board is the decision of the Board. 81. In the event of a tie vote, the Chairperson shall have a second or casting vote. 82, (I) After receiving a report under section 74(5) or 74(6), the Secretary of the Board shall, without delay (a) set a date, time and location for a hearing before the Board for the unresolved matters; and lb) at least ten days before the bearing, notny the valuation officer and the complainant of the date, time and location of the hearing. (2) Notice to the complainant shall he sent by mail postage prepaid to the address provided in the complaint and is deemed to have been received five days after it is sent. (3) The notice period required under paragraph (l)(b) may be reduced wtm me consent of the persons who are to be notified under that paragraph. 83. If any person who is given notice of the hearing does not attend. the Board may proceed to deal with the complaint if it is satisfied that the persons required to be notified were given notice of it in accordance with section 82. 84. (1) The Board is not bound by the rules of evidence or any other law eppltcabte to court proceedings and has power to determine the admissibility, relevance and weight of any evidence. (2) The Board may require any person giving evidence before it to do ,,0 under oath. 35 Property Tax Ordinance. 2008 - 3. (3) The members of the Board are conunissioners for oaths while acting in their official capacities. 85. (1) When, in the opinion of the Board or the Chairperson (a) the attendance of a person to give evidence is required; or (b) the production ofa document or thing is required, the Board or the Chairperson may cause a notice to attend or a notice to attend and produce a document or thing to be served on the person in any manner in which a subpoena may be served in accordance with the Eastern Caribbean Supreme Court Civil Procedure Rules 2000 or any other law. (2) If a person fails or refuses to comply with a notice served under subsection (I), the Board or Chairperson may apply to the High Court and the High Court may issue a warrant requiring the attendance of the person or the attendnnce of the person to produce a document or thing . (3) If a person refuses (a) to give evidence in compliance with a notice under subsection (1); (b) to answer any questions pursuant to the notice ; or (c) to produce any document or thing referred to in the notice, the High Court may commit the person for contempt in accordance with the Eastern Caribbean Supreme Court Civil Procedure Rules or any other law. 86 . (I) The Board may make any of the following decisions (a) dismiss a complaint that does not comply with section 72 or was not made within the proper time under section 73( I); (b) make a change with respect to any matter referred to in section 72(5) or (6) as the case may be ; (c) decide that no change to a valuation list is required. (2) The Board shal] not alter any valuation that iJ; fair and equitable, taking into cons ideration valuations of similar property. (3) The Board shall give written reasons for its decision. Notice to attend or produce, Decisions of Board. Time for "",king decisions. Notiee cf decision. Prr>J,jh jswn nn hearingcertain matters. Admissible he:lring. Immunily. 36 Property Tax Ordinance, 1008 - J. In. (1) The Board shall make all decisions on cornplaintt (a) within one hundred ani! twenty days after the publication ofthe draft valuation list, in the case of a general valuation; and (b) within forty-five days, in any other case . (2) The Minister may approve an extension to a period under subsection (1), whether or not the period has expired. 88. (I) The Secretaryofthe Board shall send the decision of the Board and the Board's reasons, if requested, to the persons notified of the hearing under section 82(1)(b). (2) A request tor the Board's reasons shall be made at the time ofthe hearing and any request made after the hearing need not be complied with. IN A member of thf' Board shall not hear or vote on any decision that relates to a matter in respect of which the member has a pecuniary interest. 90. (1) A copy of (a) a valuation list or tax list OT part of it; or (b) a valuation notice or amended valuation notice or tax notice or amended tax notice, that is certified by the Chief Valuation Officer or Comptroller as being a true copy of the valuation list, tax. list or part of the valuation list or tax list, a valuation notice or amended valuation notice or tax notice or amended tax notice is proof, in the absence ofevidence to the contrary, of the existence and validity of the valuation list, tax list or part of the valuation list or tax list , a valuation notice or amended valuation notice or tax notice or amended tax notice and is admissible in evidence without proof of the appointment or signature of the Chief Valuation Officer or Comptroller. (2) A statutory declaration signed by a valuation officer is admissible in evidence as proof, in the absence of evidence to the contrary, that (a) a valuation notice or amended valuation notice was sent on the date shown on the notice; or (b) a tax notice or amended tax notice was sent on the date shown on it. 91. The members of the Board are not personally liable for anything done or omitted to be done in good faith in the exercise or purported exercise of a power, duty or function under this Pan. 37 Property Tax Ordinance, 2008 - 3. D;v;~;(J" " Appeal toHigh Court 92. (1) The decision of the Board may, in accordance with Appeal, the Eastern Caribbean Supreme Court Civil Procedure Rules 1000, be appealed to the High Court not later than thirty days after the decision is sent under section 88. (2) Any of the following may appeal the decision of the Board (a) a person who is or ought to be named on the valuation list in relation to property; (b) a taxpayer; (c) a valuation officer. 93. A copy of a decision of the Board that is certified by the Secretary of the Board as being a true copy of the original decision is proof, in the absence of evidence to the contrary, of the decision and is admissible in evidence without proofof the appointment or signature of the Secretary of the Board. 94. Unless the High Court orders otherwise, the appeal shall be by way ofhearing de novo. 95. The decision of the High Court is final and not subject to further appeal. PART Vlll MISCELLANEOUS 96. The Minister may make Regulations for (a) prescribing anything that may be prescnbed by this Ordinance; (b) defining family for the purposes of any provision of this Ordinance; (c) any transitional matter arising as a consequence of the repeal of the Land and House Tax, Act (Cap. 251) and the coming into operation of this Ordinancc; (d) the better carrying out of this Ordinance. 97. The fact that (a) any intormanon shown on a valuation or tax list, amended valuation list or tax list, valuation or tax noticeoran amended valuationor tax valuationnotice contains an error, omission or wrong description or is otherwise incorrect: or Decision admissibleon appeal Grounds of appeal ",-.J~~"', Decision of High Court final, Regulations. Validity of valual ion and lax listsand notices. Failure to comply with notice under s, 23. Repeal. 38 Property Tax Ordinance. 2008 - 3. (b) a valuation officer or other public officer fails to perform any duty assigned to him or fails to perform Jtwithin the time required, does not invalidate the valuation or tax list, amended valuation list or tax list, valuation or tax notice ur an amended valuation or tax valuation notice or affect the liability of a person to pay taxes in respect of the property when required under this Ordinance. 98. A person who refuses or fails to comply with a notice under section 23 without reasonable excuse, proof of which lies upon him, commits an offence and is liable on summary conviction to a fme not exceeding five hundred dollars for each day that the person continues to refuse or fails to comply with the notice . 99. (I) A person who is served with a notice to attend or a notice to attend and produce a document or thing under section 85 and without reasonable excuse, proofof which lies upon him (a) fails or refuses to attend at the time and place specified in the notice; or (b) refuses (i) to give evidence in compliance with a notice; (ii) to answer any questions pursuant to the notice; or (iii) to produce anydocument Orthing referred to in the notice, commits an offence and is liable on sununary conviction to a fine of not 1110£<:: than two thousand dollars. (2) Subsection (I) does not apply if the person is committed for contempt under section 85(3) . 100, A person who obstructs, molests, biaden, or intcrfcre~ with d person in the exercise ofa duty imposed, or a power conferred, on him or her by this Ordinance or Regulations commits an offence and is liable on summary conviction to a fine of not more than two thousand dollars, 101. (1) The Land and House Tax, Act (Cap. 25 I) is repealed in respect to the island of Nevis. (2) Notwithstandmg .'!ubsc;:ction (1), dny eubsidiary legislation made under the Land and House Tax Act (Cap. 251) and in force immediately prior to the coming into force of this Ordinance, so 39 Property Tax Ordinance, 2008 - 3. far as it isnot inconsistent with theprovisionsofthis Ordinance, continue in force as if made under this Ordinance. MARJORIE MORTON President Passed by the Nevis Island Assembly this 151hday ofApril, 2008. DWIGHT MOlITQN Clerk ofthe Nevis Island Assembly GO\'ERNToIEl'IT PRINTER'\' $T KITTS WI