Land Tax Order, 1974
Kings Order in Council 35 of 1974
- Assented to on 14 November 1974
- Commenced on 1 June 1975
- [This is the version of this document at 1 December 1998.]
1. Short titleThis King’s Order-in-Council may be cited as the Land Tax Order, 1974.
2. InterpretationIn this Order unless the context otherwise requires—“Board” means the Land Taxation Board established under section 3;“land” does not include any land or part thereof which is subject to taxation under any law relating to the taxation of mineral rights in land nor any land or part thereof which is vested in the King in terms of the Vesting of Land in King’s Order, No. 45 of 1973 or in the Ngwenyama in trust for the Swazi Nation or in his personal capacity;“Minister” means the Minister for Finance and Economic Planning;“owner” means the registered owner or concessionary of any land in Swaziland;“rural land” means all land other than urban land;“tax” means the annual tax imposed by the Board under section 5;“urban land” means land situate in an area declared to be a municipality or town under the Urban Government Act No. 8 of 1969.
3. Establishment of Land Taxation Board
4. Disqualification of members of Board
5. Board to decide on the imposition of a tax on the owner of land
6. The rate of tax
7. Board may alter or revoke its decision
8. Application of the Commissions of Enquiry Act, 1963
10. Recovery of tax etc.
11. RegulationsThe Minister may make regulations for—
History of this document
01 December 1998 this version
01 June 1975
14 November 1974