LAND BETTERMENT CHARGES LAW

Arrangement of Sections

1. Short title, and date of operation.

2. Land betterment charges to be levied on lands within certain areas.

PART I

BETTERMENT AREAS

3. Power of Minister by Order to declare an area as a betterment area.

4. Government Agents to be Land betterment charges officers.

5. Land betterment charges officer to prepare a statement of lands within the betterment area.

6. Land betterment charges officer in consultation with the Chief Valuer to prepare an assessment of the market value of the lands in a betterment area.

7. Computation of land betterment charges.

8. Copies of statement prepared under section 5 to be exhibited in certain public places.

9. Objections to be sent by registered post land betterment charges officer.

10. Appeals to Minister.

11. Land betterment charges officer to amend statement to give effect to decisions of the District Court, Primary Court and Court of Appeal.

12. Persons liable to pay the land betterment charges.

13. Where there is a change of ownership of, land, new owner may pay balance of land betterment charge payable in respect of such land.

14. Persons liable to Pay land betterment charges to be informed by notice.

15. The amount of land betterment charges paid to be taken into account in computation of capital gains tax.

PART II

BENEFITED AREAS

16. Government Agents to be land betterment charges officers.

17. Power of land betterment charges officer by order to declare an area to be a benefited area.

18. Land betterment charges officer to prepare a register of lands within benefited area.

19. Minister to give directions as to how betterment of charges are to be computed.

20. Computation of annual land betterment charge.

21. Persons liable to pay land betterment charges under this Part.

22. Persons liable to pay land betterment charge under this Part to be informed by notice.

23. Power of Minister to exempt persons liable to pay land betterment charges from the payment of the same in certain cases.

24. Power of land betterment charges officer to exempt in individual cases.

PART III

GENERAL

25. Powers of entry and inspection.

26. Land betterment charges in respect of land to be levied only under the provisions of either Part I or Part II.

27. Land betterment charges to be paid in addition to other rates and tax.

28. Recovery of land betterment charges by seizure and sale.

29. Regulations.

30. Interpretation.

A LAW to provide for the levy of betterment charges on lands within areas where the value of land has increased as a result of the construction within those areas of certain development projects, financed in whole or in part by the state, and to provide for matters connected therewith or incidental thereto.

28 of 1976.

[Editorial Note: Though this Act does not seem to have come into operation till December 31, 1980, it has been amended by Increase of Fines Act, 12 of 2005.]

1. Short title, and date of operation.

This Law may be cited as the Land Betterment Charges Law, and shall come into operation on such date (hereinafter referred to as the "appointed date”) as the Minister may appoint by Order published in the Gazette**.

2. Land betterment charges to be levied on lands within certain areas.

Subject as hereinafter provided, a charge to be known as the land betterment charge shall be levied on—

(a) every land situated within an area declared to be a betterment area by an Order made under section 3; and

(b) every agricultural land situated within an area declared to be a benefited area by an Order made under section 17.

PART I

BETTERMENT AREAS

3. Power of Minister by Order to declare an area as a betterment area.

(1) Where the value of land in any area has appreciated or is likely to appreciate as a result of the construction or establishment of, or improvement effected to, a development project in such area, and where the expenditure incurred in such construction, establishment or improvement was provided in whole or in part by the State or by a public corporation, the Minister may by Order published in the Gazette, declare such area to be a "betterment area”:

Provided however that where any area to be declared a betterment area or part thereof falls within the administrative limits of a local authority, the Order declaring such area to be a betterment area shall be made with the concurrence of the Minister in charge of the subject of Local Government;

Provided further that no Order made under the preceding provisions of this section shall have effect until it is approved by Parliament and published in the Gazette.

(2) Every such Order shall specify the limits of the betterment area referred to in such Order, the name of the development project in relation to which such betterment area is declared, and the date from which land betterment charges shall be levied in such betterment area.

4. Government Agents to be Land betterment charges officers.

The Government Agent of every administrative district shall be the land betterment charges officer of that betterment administrative district for the purpose of charges this Part of this Law, and accordingly every such Government Agent shall exercise the powers and perform the duties conferred or imposed on a land betterment charges officer under this Part of this Law in relation to each betterment area falling within his administrative district.

5. Land betterment charges officer to prepare a statement of lands within the betterment area.

(1) As soon as may be after the publication of an Order under section 3, the land betterment charges officer for the administrative district within which the betterment area specified in such Order is situated, shall prepare a statement of all the lands situated within such betterment area.

(2) Every statement prepared under subsection (1) shall contain the names of all the lands in the betterment area, the extents thereof, the names of the owners thereof, and where any such land is held in trust, the names of the trustees thereof, and where such trustees cannot be ascertained, the names of the persons entitled to the beneficial interest in such land, the amount of the land betterment charge payable in respect of each such land as calculated under section 7, and such other particulars as may be prescribed.

6. Land betterment charges officer in consultation with the Chief Valuer to prepare an assessment of the market value of the lands in a betterment area.

The land betterment charges officer shall, in consultation with the Chief Valuer, prepare in respect of every land contained in the statement prepared under section 5, an assessment of—

(a) the market value of such land immediately prior to the construction or establishment of, or improvement to, the development project in relation to which the betterment area is declared; and

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Recent Updates

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VALUE ADDED TAX (AMENDMENT) ACT, NO. 20 OF 2016


PORTS AND AIRPORTS DEVELOPMENT LEVY (AMENDMENT) ACT, NO. 21 OF 2016


NATION BUILDING TAX (AMENDMENT) ACT, NO. 22 OF 2016


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


LAW COMMISSION (AMENDMENT) ACT, NO. 19 OF 2016


VALUE ADDED TAX (AMENDMENT) ACT, NO. 20 OF 2016


PORTS AND AIRPORTS DEVELOPMENT LEVY (AMENDMENT) ACT, NO. 21 OF 2016


NATION BUILDING TAX (AMENDMENT) ACT, NO. 22 OF 2016


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


LAW COMMISSION (AMENDMENT) ACT, NO. 19 OF 2016


VALUE ADDED TAX (AMENDMENT) ACT, NO. 20 OF 2016


PORTS AND AIRPORTS DEVELOPMENT LEVY (AMENDMENT) ACT, NO. 21 OF 2016


NATION BUILDING TAX (AMENDMENT) ACT, NO. 22 OF 2016


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


LAW COMMISSION (AMENDMENT) ACT, NO. 19 OF 2016


VALUE ADDED TAX (AMENDMENT) ACT, NO. 20 OF 2016


PORTS AND AIRPORTS DEVELOPMENT LEVY (AMENDMENT) ACT, NO. 21 OF 2016


NATION BUILDING TAX (AMENDMENT) ACT, NO. 22 OF 2016


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


LAW COMMISSION (AMENDMENT) ACT, NO. 19 OF 2016


VALUE ADDED TAX (AMENDMENT) ACT, NO. 20 OF 2016


PORTS AND AIRPORTS DEVELOPMENT LEVY (AMENDMENT) ACT, NO. 21 OF 2016


NATION BUILDING TAX (AMENDMENT) ACT, NO. 22 OF 2016


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


LAW COMMISSION (AMENDMENT) ACT, NO. 19 OF 2016


VALUE ADDED TAX (AMENDMENT) ACT, NO. 20 OF 2016


PORTS AND AIRPORTS DEVELOPMENT LEVY (AMENDMENT) ACT, NO. 21 OF 2016


NATION BUILDING TAX (AMENDMENT) ACT, NO. 22 OF 2016


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015