The Government of The Bahamas

CHAPTER 375 REAL PROPERTY TAX
ARRANGEMENT OF SECTIONS
SECTION
Short title. 1.
Interpretation. 2.
Real Property Tax. 3.
Accurate particulars in prescribed forms. 4.
Claim for tax relief or exemption. 5.
Chief Valuation Officer. 6.
Assessment of property. 7.
General re-assessments. 8.
Fixed assessment in certain cases. 9.
Owners to make returns. 10.
Objection to notices of assessment. 11.
Consideration of objections. 12.
Appeal against decision of Chief Valuation Officer. 13.
Real Property Tax Appeal Tribunal. 14.
Functions of Tribunal. 15.
Appeal to the Supreme Court. 16.
Variation of notices of assessment. 17.
When tax due. 18.
Liability of mortgagee to pay tax. 19.
Tax reduction for the year 1991. 20.
Surcharge. 21.
How and when tax to be paid. 22.
Enforcement of tax. 23.
Garnisheeing of debts. 24.
Taxes a prior charge on property, etc. 25.
Power of entry. 26.
Power to obtain information, etc. 27.
Service of documents. 28.
Proof of service. 29.
Right of contribution between joint tenants, etc. 30.
Disposition of tax. 31.
Court may order penalty to be paid. 32.
Relief from tax in certain circumstances. 33.
Proof of necessity for relief. 34.
Variation and revocation of relief certificate. 35.
Period of deferment to determine on death. 36.
Penalty for false statements. 37.
Court proceedings. 38.
Regulations. 39.
Expenses under this Act. 40.
Report to be made to Parliament. 41.
Exemption of certain property. 42.
Penalty for non-disclosure of wrongful exemption. 43.
Orders to be submitted to house of assembly and senate. 44.
References in acts, etc. to repealed act. 45.
Transistional provision. 46.
SCHEDULES
FIRST SCHEDULE - The Real Property Tax Tribunal.
SECOND SCHEDULE.
CHAPTER 375
REAL PROPERTY TAX
An Act for the taxation of real property and for matters incidental thereto or connected therewith.	23 of 1969 25 of 1973 E.L.A.O., 1974 13 of 1976 17 of 1977 S.I. 55/1987 24 of 1988 16 of 1990 25 of 1991 7 of 1993 34 of 1993 13 of 1994 25 of 1995 5 of 1996 12 of 1996 24 of 1999
[Assent 29th September, 1969] [Commencement 1st October, 1969]
1. This Act may be cited as the Real Property Tax Act.	Short title.
2. In this Act, unless the context otherwise requires-	Interpretation.
"Bahamian" means-
(a) a citizen of The Bahamas;
(b) a company registered under the Companies Act in which not less than sixty per centum of the shares are beneficially owned by "Bahamians";
"beneficially owned" shall be construed as in section 300 of the Companies Act;
"commercial farming" means any form of farming approved by the Minister of Finance in consultation with the Minister responsible for Agriculture to be such;
"Court" means Supreme Court;
"functions" includes powers and duties;
"improvements" means any physical additions or alterations to, or any works for the benefit of, the land (not being additions, alterations or works by way of agriculture or horticulture) made or done by the owner or any of his Predecessors in title which has the effect of increasing the value of such land (assessed without reference to any such additions, alterations or works as aforesaid) by a total of five thousand dollars or more;
"market value" means the amount which the fee simple of property, if sold at the time in the open market by a willing seller in its then condition free from encumbrances or any other burden, charge or restriction, might be expected to realise from a buyer who is reasonably well informed; and for the purposes of this Act the time at which such value is to be determined in any case shall be the time at which the assessment of such value is made by the Chief Valuation Officer;
"Minister" means the Minister of Finance;
"multi-purpose building" means a building which is used partly for residential purposes and partly for commercial or industrial purposes;
"notice of assessment" includes amended notice of assessment and substitute notice of assessment;
"owner" in relation to any property, means any person for the time being receiving or entitled to receive the rackrent of such property, whether on his own account or as trustee for another person:
Provided that-
(a) in the case of property subject to a life tenancy, the life tenant shall be deemed to be the owner of that property; and
(b) where property is mortgaged, the mortgagee shall be deemed not to be the owner of that property unless he is in possession;
"property" means real property;
"real property" includes all lands, tenements and hereditaments together with all structures and other improvements (including machinery and equipment) built into or attached to the soil;
"regulation" means regulation made under section 39;
"school" has the meaning as in section 2 of the Education Act;
"tax" means Real Property Tax provided for by section 3;
"Tribunal" means the Real Property Tax Appeal Tribunal established by section 14.
3. (1) Subject to the provisions of this Act, there shall be charged, levied, collected and paid in respect of the year commencing on the first day of January, 1974 and in respect of every succeeding year upon all property an annual tax (to be called "Real Property Tax") at the rates of tax specified in subsection (2), or such other rates of tax as may be fixed from time to time by the Minister by order made under this section.	Real Property Tax.
(2) In respect of the year commencing on the 1st day of January, 1994, and in respect of every succeeding year, the rates of tax shall be as follows-
(a) in respect of owner-occupied property, other than that part of the market value of the property which is exempt by virtue of section 42-
(i) upon that part of the market value of the property which exceeds one hundred thousand dollars but does not exceed five hundred thousand dollars, a tax at the rate of one per centum per annum of the market value of the property;
(ii) upon that part of the market value of the property which exceeds five hundred thousand dollars, a tax at the rate of one and one half per centum per annum of the market value of the property;
(b) in respect of unimproved property, other than unimproved property which is exempt by virtue of section 42-
(i) upon that part of the market value of the property which does not exceed three thousand dollars, a tax of thirty dollars;
(ii) upon that part of the market value of the property which exceeds three thousand dollars but does not exceed one hundred thousand dollars, a tax at the rate of one per centum per annum of the market value of the property;
(iii) upon that part of the market value of the property which exceeds one hundred thousand dollars, a tax at the rate of one and one half per centum per annum of the market value of the property;
(c) in respect of any other property-
(i) upon that part of the market value of the property which does not exceed five hundred thousand dollars, a tax at the rate of one per centum per annum of the market value of the property;
(ii) upon that part of the market value of the property which exceeds five hundred thousand dollars, a tax at the rate of two per centum per annum of the market value of the property;
except that in the cases specified in paragraph (a), the tax in respect of owner-occupied property shall be computed at the rate set forth in paragraph (a), but the amount of tax that becomes due and payable shall be subject to the application of the provisions of the Second Schedule.
(3) Notwithstanding anything to the contrary in this Act, a Bahamian who receives or is entitled to receive rackrent as a trustee for a non-Bahamian is not a Bahamian owner for the purpose of the exception in subsection (2).
(4) Any order made under subsection (1) shall be expressed to come into operation on the fifteenth day of October of a year and when so in operation shall alter the rate of tax payable upon property in respect of the next succeeding year.
(5) With effect from the 4th day of August, 1993, the provisions of this Act shall apply to property situate in the Port Area.
(6) Without prejudice to subsections (7) and (8), in respect of unimproved property to which paragraph (b) of subsection (2) applies, the rate of tax shall be seven per centum per annum of the market value of the property if the property is owned by a non-Bahamian within the meaning of the International Persons Landholding Act and the property remains undeveloped and two years have elapsed since the coming into operation of this subsection or the non-Bahamian became the holder of the property, whichever is the later event.
(7) A non-Bahamian within the meaning of section 14 of the International Persons Landholding Act who holds, for development purposes, property to which the Private Roads and Subdivisions Act or the Private Roads and Subdivisions (Out Islands) Act would apply, or would apply but for the Hawksbill Creek, Grand Bahama (Deep Water Harbour and Industrial Area) Act, may make application to the Minister to have the property remaining unsold and unimproved to be exempt from subsection (6).
(8) Where the Minister on receipt of an application under subsection (7) is satisfied that the applicant has been diligent in his efforts to develop and dispose of the property remaining unsold or that it is desirable in the public interest that the property be retained for the time being by the applicant, the Minister may issue directions to the Chief Valuation Officer that the unoccupied and undeveloped property held by the applicant be treated as unimproved property under paragraph (b) of subsection (2) during such period and subject to such conditions as are specified in those directions.
4. (1) No person is entitled to pay a proportion of tax set out in the table of the Second Schedule unless he is qualified under the exception in section 3(2) and a written application therefor together with accurate particulars in the prescribed forms has been made by him or on his behalf to the Chief Valuation Officer and the application has been approved by the Chief Valuation Officer.	Accurate particulars in prescribed forms.
(2) If any person in connection with an application for the payment of a proportion of tax makes any written or oral statement which he knows or has reason to believe to be false in a material particular, that person is guilty of an offence and is liable on conviction thereof to a fine of three thousand dollars or to a term of imprisonment of three months or to both such fine and imprisonment.	Accurate particulars in prescribed forms.
5. In any case where a person is entitled under subsection (2) of section 3 or under section 33 to relief from tax , or under paragraph (f) of subsection (1) of section 42 to exemption from tax, for a particular year, a claim for the relief or exemption, as the case may be, may be submitted to, and be entertained by, the Chief Valuation Officer at any time after the coming into force of this section.	Claim for tax relief or exemption.
6. There shall be appointed a public officer as the Chief Valuation Officer, and the Minister shall assign to him such other officers of the Ministry, to be stationed in such parts of The Bahamas as may be required, as the Minister may consider necessary to assist in the administration of this Act.	Chief Valuation Officer.
7. (1) It shall be the duty of the Chief Valuation Officer to assess property liable to tax under this Act, and for this purpose to prepare lists (in this Act referred to as "assessment lists")-	Assessment of property.
(a) before the twenty-third day of November, 1973, in respect of the year commencing on the first day of January 1974; and
(b) thereafter, before the fifteenth day of October in respect of every succeeding year commencing on the first day of January,
in such form as may be prescribed.
(2) The Chief Valuation Officer shall-
(a) on or before the twenty-third day of November, 1973; and
(b) thereafter in every succeeding year before the fifteenth day of October,
cause a notice in such form as may be prescribed and which shall state the matters specified in subsection (4) to be published in one issue of the Gazette and in one issue of a daily newspaper published and circulating in The Bahamas.
(3) Upon the expiration of five days after the publication in the Gazette of the notice referred to in subsection (2), a notice of assessment in such form as may be prescribed shall be deemed to have been served on every owner of property liable to tax under this Act.
(4) The notice referred to in subsection (2) shall state-
(a) that copies of the assessment lists are available as required by subsection (7);
(b) that a notice of assessment addressed to each owner of property liable to tax under the Real Property Tax Act, (hereinafter in this subsection referred to as the Act) is available at the place or places to be specified in the notice and may be collected therefrom by or on behalf of the owner of such property during normal office hours;
(c) that pursuant to subsection (3) of section T of the Act, upon the expiration of five days after the publication of the notice referred to in subsection (2) a notice of assessment shall be deemed to have been served on every owner of property liable to tax under the Act;
(d) that without prejudice to the provisions of subsection (3), the Chief Valuation Officer may at any time after the publication in the Gazette of the notice referred to in subsection (2) send by post a notice of assessment addressed to any owner of property liable to tax under the Act; and
(e) such other matters as the Chief Valuation Officer, with the approval of the Minister, thinks it expedient to include therein.
(5) Notwithstanding the provisions of subsection (1), where it appears to the Chief Valuation Officer that any property liable to assessment in respect of any year has not been assessed, the Chief Valuation Officer shall within ten years after the expiration of that year, assess such property at such amount, as the case requires, and in such case shall serve on the owner of the property a notice of assessment altered to suit the circumstances of the case.
(6) Every assessment set forth in a notice of assessment shall, subject to the provisions of sections 11 to 16 (which relate to objections and appeals) and of section 17 (which relates to amended and substitute notice of assessment) be final, binding and conclusive against the person assessed therein.
(7) One copy of the assessment lists for all property assessed pursuant to subsection (1) shall be provided for the public as soon as may be after the preparation thereof and shall be kept available at-
(a) the Treasury;
(b) the office of the Chief Valuation Officer; and
(c) any such other place or places as may be prescribed,
and any person shall be entitled to inspect any such copy free of charge during normal office hours and, upon demand, to be supplied with a copy for his own use on payment of ten dollars or such other sum as may be prescribed.
8. (1) It shall be the duty of the Chief Valuation Officer from time to time (but not more than once in every five years commencing with the date of commencement of this Act) to make a general reassessment of property liable to tax under this Act and, for this purpose, to fix a date by reference to which such general reassessment shall be determined and prepare lists (to be referred to as "re-assessment lists") in a form similar to that prescribed for assessment lists.	General re-assessments.
(2) For the purposes of a general re-assessment of property pursuant to this section, the provisions of sections 5 to 15 shall mutatis mutandis apply as if the general reassessment were an assessment of property made by the Chief Valuation Officer under section 5.
(3) A general re-assessment of property made pursuant to this section shall come into operation on such date as the Chief Valuation Officer may appoint by notice published in the Gazette and as from that date the previous assessment of property shall cease to be in force.
(4) Where a general reassessment of property is made pursuant to this section the basis of re-assessment in respect of any property shall be the value of such property as determined by the Chief Valuation Office as at the date fixed by him in accordance with the provisions of subsection (1) and the value so determined shall be apportioned between the land and the improvements in the following manner-
(a) the value apportioned to the land shall be its value as if it were without any improvements;
(b) the value apportioned to the improvements shall be the said value of the property as determined by the Chief Valuation Officer less the value of the land as determined under paragraph (a).
9. Notwithstanding the provisions of section 7, the valuation of any property for the purposes of an assessment in respect of the year 1992 shall be deemed to be the valuation stated in a notice of assessment issued-	Fixed assessment in certain cases.
(a) in respect of the year 1991, or
(b) in respect of the year 1992,
whichever is the lesser valuation.
10. (1) Every owner of property shall not later than the thirty-first day of December in each year, make to the Chief Valuation Officer in the prescribed form a return of such particulars of that property as may be prescribed, for the purpose of enabling that Officer to compile and maintain accurate assessment lists, and such owner shall declare to the correctness of such return before an authorised person.	Owners to make return.
(2) Any person who without reasonable excuse fails to make the return required by subsection (1) shall be guilty of an offence and liable on conviction thereof to a fine not exceeding three thousand dollars.
(3) If any person in a return made under this section makes any statement which he knows to be false in a material particular or recklessly makes any statement (other than a statement as to the market value of any property) which is false in a material particular, he shall be guilty of an offence and liable on conviction thereof to a fine not exceeding three thousand dollars or to imprisonment for a term not exceeding six months or to both such fine and imprisonment.
(4) In subsection (1) "authorised person" means any magistrate or attorney or registered medical practitioner or any bank officer or minister of religion or justice of the peace or notary public within The Bahamas or like person outside The Bahamas.
11. (1) Any person aggrieved by a notice of assessment deemed to have been served under this Act may object thereto by serving on the Chief Valuation Officer within thirty days after the date on which the notice of assessment is deemed to have been served, a notice in writing of such objection stating the grounds upon which he relies.	Objection to notices of assessment.
(2) The notice of objection referred to in subsection (1) shall be served on the Chief Valuation Officer-
(a) within thirty days after the date on which the notice of assessment is deemed to have been served; or
(b) within such time not exceeding ninety days from the day on which the notice of assessment is deemed to have been served, as the Chief Valuation Officer may allow, if the person aggrieved satisfies the Chief Valuation Officer that, by reasons of his absence from The Bahamas or other reasonable cause, he was unable to serve a notice of objection on the Chief Valuation Officer, within the time specified in paragraph (a) of this subsection.
12. (1) The Chief Valuation Officer shall with all reasonable despatch consider any such objection and may either allow it or disallow it either wholly or in part.	Consideration of objections.
(2) Written notice of the decision of the Chief Valuation Officer shall be given to the objector.
(3) The Chief Valuation Officer shall dismiss any such objection unless the whole of the tax payable under the notice of assessment shall have been deposited with him or for good cause the Chief Valuation Officer determines that the objector shall be relieved of the requirements of this subsection in whole or in part and is satisfied that the objector has complied with any such determination which gives partial relief only.
13. (1) Any person aggrieved by the decision of the Chief Valuation Officer upon an objection may, within thirty days after the service of notice of the decision, in writing require the Chief Valuation Officer to refer the decision to the Tribunal for review of the assessment on appeal.	Appeal against decision of Chief Valuation Officer.
(2) Where the Chief Valuation Officer is required under subsection (1) to refer a decision to the Tribunal, he shall refer the decision accordingly with all reasonable despatch, and any tax deposited with the Chief Valuation Officer pursuant to subsection (3) of section 12 by an objector who makes an appeal to the Tribunal under the said subsection (1) shall be retained by the Chief Valuation Officer pending the determination of the appeal.	Appeal against decision of Chief Valuation Officer.
14. (1) For the purposes of this Act there is hereby established a Tribunal, in the public interest, to be called "The Real Property Tax Appeal Tribunal" (in this Act referred to as "the Tribunal").	Real Property Tax Appeal Tribunal.
(2) The provisions of the First Schedule shall have effect as to the constitution of the Tribunal and otherwise in relation thereto.	Real Property Tax Appeal Tribunal.
15. (1) It shall be the duty of the Tribunal, subject to the provisions of this Act, to review all decisions referred to them under section 14, and for such purpose the Tribunal shall hear the Chief Valuation Officer and any objector (or the duly appointed representative of either of them) in support respectively of any such decision and the objection thereto.	Functions of Tribunal.
(2) Upon any such appeal the Tribunal may either-
(a) dismiss the appeal; or
(b) allow the appeal in whole or in part, and with or without such modifications of the assessment in question as they think fit, and in such case shall direct the Chief Valuation Officer to make such amendments, if any, to the assessment or to take any such other steps as may be necessary to give effect to their decision.
16. (1) Subject to the provisions of subsection (2), either party to an appeal heard by the Tribunal, if aggrieved by their decision, may appeal to the Supreme Court against that decision within twenty-one days (or such longer period as the Court may in any particular case for good cause allow (after the making thereof, by lodging a notice of appeal with the Tribunal setting forth the grounds of appeal.	Appeal to the Supreme Court.
(2) No appeal shall lie to the Court pursuant to this section except upon a ground of appeal involving a question of law alone.
(3) Upon the hearing of any such appeal the Court may make such order, including an order for costs, as it thinks just.
17. (1) In order to give effect to any final decision of the Tribunal or the Court, or to correct any clerical or arithmetical error, or for any other good and sufficient reason, the Chief Valuation Officer may at any time amend a notice of assessment or issue a substitute notice of assessment amending, or, as the case may be, in substitution for, any earlier notice of assessment in respect of the whole or any part of any tax payable by any person under this Act.	Variation of notices of assessment.
(2) An amendment to a notice of assessment or a substitute notice of assessment shall not have effect in relation to any person to his detriment unless it has been served on him.	Variation of notices of assessment.
18. Subject to the provisions of subsection (3) of section 12, tax in respect of any property shall be due and payable by the owner of the property-	When tax due.
(a) in respect of the year commencing on the first day of January, 1974, not later than thirty days; and
(b) thereafter in respect of every succeeding year commencing on the first day of January, not later than sixty days,
after the date on which notice of assessment is deemed to have been served:
Provided that-
(a) if any owner so elects, such tax may be paid in quarterly instalments, and any such election shall be evidenced by the payment
(i) in respect of the year commencing on the first day of January, 1974, not later than thirty days next following the date on which the notice of assessment is deemed to have been served; and
(ii) thereafter in respect of every succeeding year commencing on the first day of January, not later than sixty days next following the date on which the notice of assessment is deemed to have been served,
of one or more quarters, as the owner may deem expedient, of the total amount of the tax charged in the said notice (in which case any reference in this Act to tax due, however expressed, shall be construed as a reference to the quarterly instalment or instalments of the tax due under the provisions of this paragraph); and
(b) the Chief Valuation Officer may for reasons which appear to him sufficient in any particular case by notice in writing postpone the date on or before which any tax shall be payable.
19. (1) Where property is mortgaged, under a deed of mortgage executed either before or after the coming into operation of this section, the mortgagee of the property shall obtain from the Chief Valuation Officer a statement as to the amount of tax, or surcharge relating. thereto, due and payable under the Act in respect of the property and, in any case where tax remains unpaid in respect thereof, the mortgagee is deemed also to be the owner of the property for the purposes of the provisions of section 18 and any other provision of this Act relating to the payment and recovery of tax by and from any owner of property.	Liability of mortgagee to pay tax.
(2) Where a mortgagee is deemed to be the owner of property under subsection (1), the mortgagee shall, in accordance with the provisions of section 22, pay or cause to be paid the amount of tax or surcharge, as the case may be, due and payable under the provisions of this Act in respect of the property, and, upon payment of the tax or surcharge in respect of any period, the mortgagor and the mortgagee shall respectively be discharged from further liability under this Act for payment of the tax or surcharge, as the case may be, in respect of that period; but a mortgagee who pays the tax or surcharge out of his monies shall be entitled to be repaid by the mortgagor a sum equivalent to the amount so paid by the mortgagee and, for the purpose of enabling the mortgagee to recover that sum, the mortgagee may treat that sum as if, from the date of the payment of the sum until the date of its recovery, it were added to the principal sum which is the subject of the deed of mortgage.
(3) Except as otherwise provided in this section, nothing in this section shall exonerate a mortgagor of any property from any liability, whether criminal or civil, to which he would be subject but for this section.
(4) Notwithstanding the provisions of subsection (2), a mortgagee who is deemed to be the owner of property under subsection (1) is not liable to pay or cause to be paid any tax or surcharge due and payable under the provisions of this Act in respect of the property in any case where the mortgagor has made an arrangement with the Treasurer for the payment of the tax or surcharge as the case may be out of monies payable to the mortgagor by the Treasurer.
(5) The Minister may upon the application in writing of any mortgagee who is deemed to be the owner of property under subsection (1), by instrument in writing authorise the total or partial exemption of the mortgage from payment of any tax or surcharge as the case may be where-
(a) at the date of execution of the deed of mortgage relating to the property, was due and payable in respect of the property; and
(b) at the date of the application, remains unpaid,
in any case where the Minister is satisfied, having regard to the amount of such tax or surcharge, that it would be inequitable for the mortgagee to make the payment.
(6) A contribution made by a mortgagor to a mortgagee in respect of the payment of any tax shall not include any sum in the nature of a surcharge or penalty for late payment of the tax, unless the payment by the mortgagor of the tax is in arrears.
20. Notwithstanding any provision of this Act prescribing the rates at which taxes shall be charged, levied, collected and paid under this Act, in any case where, in relation to any owner-occupied property (within the meaning assigned to the expression by section 42(2)) of any market value, or any other property the market value of which does not exceed one hundred thousand dollars, there is payment in full of any tax, and any surcharge relating thereto, due and payable under the provisions of this Act in respect of any period prior to 1st January, 1991, the tax in respect of that property for the year commencing on 1st January, 1991 shall be computed at the rate set forth in section 3, but the amount of tax that becomes due and payable shall be the actual tax so computed less where the tax is paid-	Tax reduction for the year 1991.
(a) on or before 31st March, 1991, a sum equal to fifty per centum of such tax; and
(b) on or before 30th June, 1991, a sum equal to twenty-five per centum of such tax;
but where the tax is paid on or after 1st July, 1991, the amount of tax that becomes due and payable shall be the actual tax computed at the rate set forth in section 3, without any deduction.
21. If any tax is not paid on or before the last day when the tax becomes due and payable under the provisions of this Act, there shall be added thereto as a surcharge-	Surcharge.
(a) where such tax is paid within ninety days after that day, a sum equal to five per centum of such tax per annum; and
(b) in any other case, a sum equal to ten per centum of such tax per annum,
from that day until payment:
Provided that the Chief Valuation Officer may for reasons which appear to him sufficient in any particular case, remit in whole or in part any surcharge payable under this section.
22. All tax due under this Act shall-	How and when tax to be paid.
(a) if due in respect of property in New Providence, be paid to, and collected by, the Treasurer at the Treasury;
(b) if due in respect of property in any Out Island, be paid and collected either to and by the Treasurer as aforesaid or, at the election of the owner, to and by the commissioner for the district concerned, to be by him remitted to the Treasurer.
23. Where any tax due under this Act has remained unpaid for a period of thirty days after becoming so due, the Treasurer may forthwith cause proceedings to be taken in the name of the Treasurer for the recovery of such tax against the owner concerned.	Enforcement of tax.
24. (1) Where it appears to the Treasurer that any person-	Garnisheeing of debts.
(a) owes any sum of money to; or
(b) will from time to time owe any sum of money by way of rent, salary, wages or pension to; or
(c) holds any sum of money to the use of,
any person owing tax under this Act (in this section referred to as "the taxpayer"), then the Treasurer may, by serving a notice in writing under this section on such first-mentioned person, require him to pay to the Treasurer the whole or any part of any such money in satisfaction or partial satisfaction of the taxpayer's debt to the Treasurer.
(2) Any person on whom a notice has been served under this section who fails to comply therewith, or makes any disposition of money or arrangement which defeats the purpose of such notice, shall become personally liable to the Treasurer for the amount which should have been paid by virtue of that notice.
(3) Any person who complies with a notice served pursuant to this section shall be relieved of his obligation to the taxpayer to the extent to which he complies with the notice.
(4) A notice served under this section shall not prejudice any of the rights of the Treasurer against the taxpayer or his goods under the provisions of this Act or any other provision of law save that the debt of such taxpayer shall be extinguished to the extent that it has been wholly or partly satisfied pursuant to a notice served under this section.
(5) A person on whom a notice has been served under this section may apply to a magistrate's court for the notice to be discharged by the court on the ground that the sum specified therein is not owing or will not become owing to the taxpayer specified therein: and on any such application the court may make such order, including any order for costs, as it thinks just.
25. (1) The amount of any tax due in respect of property under this Act shall be and remain a first charge upon such property for so long as any such amount remains so due.	Taxes a prior charge on property, etc.
(2) No property in respect of which tax under this Act remains unpaid shall be taken by virtue of any execution or other process or by virtue of any assignment, unless the party at whose suit such execution is to be had or to whom, as the case may be, such assignment has been made, shall first pay or cause to be paid all tax due under this Act in respect of such property at the time of such execution or assignment.	Taxes a prior charge on property, etc.
26. (1) The Chief Valuation Officer and any member of the Tribunal and any person authorised by him or, as the case may be, by the Tribunal in writing in that behalf shall have power, at all reasonable time and after giving not less than twenty-four hours notice in writing, and, in the case of a person authorised as aforesaid, on production if so required, of his authority, to enter upon any property and to remain thereon for a reasonable time for any purpose connected with the functions of the Chief Valuation Officer or, as the case may be, the Tribunal, under this Act.	Power of entry.
(2) If any person wilfully delays or obstructs any person in the exercise of any of his powers under this section, he shall be guilty of an offence and liable on conviction thereof to a fine not exceeding seventy-five dollars.
(3) It shall be the duty of every peace officer, at the request of the Chief Valuation Officer, to render such assistance as may be necessary to enable any duly authorised person to exercise his powers under this section.
27. (1) The Chief Valuation Officer may serve a notice on any owner of property or any lessee or tenant or occupier thereof or any one or more of them requiring him or them to make a return containing such particulars as may reasonably be required for the purpose of enabling the Chief Valuation Officer to compile accurate assessment lists.	Power to obtain information, etc.
(2) Every person on whom a notice to make a return is served in pursuance of this section shall within twenty-one days after the date of service of the notice make a return in such form as is required in such notice and deliver it in the manner so required to the Chief Valuation Officer.
(3) If any person on whom a notice has been served under the provisions of this section fails without reasonable excuse to comply with the notice, he shall be guilty of an offence and liable on conviction thereof to a fine not exceeding one hundred and fifty dollars.
(4) Where a person is convicted under subsection (3) in respect of a failure to comply with a notice and the failure continues after the conviction, then, unless he has reasonable excuse for the continuance of the failure, he shall be guilty of a further offence under that subsection and may, on conviction thereof, be punished accordingly.
(5) If any person in a return made under this section makes any statement which he knows to be false in a material particular, he shall be guilty of an offence and liable on conviction thereof to a fine not exceeding three hundred dollars or to imprisonment for a term not exceeding three months or to both such fine and imprisonment.
28. (1) Where in pursuance of the provisions of this Act any document is to be served on or to be deposited with the Chief Valuation Officer, such document may be handed to that officer or to any person duly authorised by him to accept service or left at his office or forwarded to him by post.	Service of documents.
(2) Without prejudice to the provisions of any regulations, any document to be served under this Act on any person other than the Chief Valuation Officer may be served-
(a) by delivering it to the person on whom it is to be served; or
(b) by leaving it at the usual or last known place of abode of that person; or
(c) by sending it by post addressed to the person on whom it is to be served-
(i) to the usual or last known place of abode, office or place or business of such person; or
(ii) to any post office box rented in the name of such person or employer of such person or known to the Chief Valuation Officer to be used as an address for correspondence by such person; or
(iii) in care of the Post Office (for general delivery)-
(A) in the case where such person is known to the Chief Valuation Officer to have a place of abode in New Providence, at East Hill Street, Nassau; or
(B) in the case where such person is known to the Chief Valuation Officer to have a place of abode in an Out Island, at a district post office or sub-post office in that Out Island;
(d) in the case of a body corporate-
(i) by delivering it to the secretary or clerk of that body corporate at its registered office or other place of business;
(ii) by sending it by post addressed to the secretary or clerk of that body corporate at any post office box rented in the name of that body corporate or known to the Chief Valuation Officer to be used as an address for correspondence by that body corporate;
(e) if it is not practicable after reasonable inquiry to ascertain the name or address of the owner of the premises on whom it is to be served, by addressing it to him by the description of "owner" of the premises (describing them) to which it relates and delivering it to some person on the premises; or, if there is no person on the premises to whom it can be delivered, by affixing it or a copy thereof to some conspicuous part of the premises.
(3) For the purposes of this section "post" means prepaid registered or prepaid unregistered post.
(4) Any document (other than a notice of assessment deemed to have been served under subsection (3) of section 7) sent by post in accordance with paragraph (c) or subparagraph (ii) of paragraph (d) of subsection (2) shall be deemed to have been served on the person to whom it is addressed upon the expiration of three days after the posting of the document unless and to the extent that the contrary is proved.
(5) Service effected by delivery pursuant to subsection (1) or paragraph (a) or subparagraph (i) of paragraph (d) of subsection (2) shall have effect as from the time of delivery.
(6) Service effected otherwise than-
(a) by delivery; or
(b) by post,
shall be deemed to have effect three days after the steps, not amounting to delivery or despatch by post, allowed by any of the provisions of subsection (1) or paragraph (b) or (e) of subsection (2) have been taken unless and to the extent that the contrary is proved.
(7) In case of the absence from The Bahamas of any owner who is liable to pay any tax under the provisions of this Act, if it becomes necessary to take proceedings for the recovery of such tax and service of process cannot otherwise be made, it shall be lawful for the court out of which such process may issue to order such substituted service of such process as to the court may seem just, and thereupon to proceed in all respects as if the defendant had been personally served.
29. In any proceedings under this Act before the Tribunal or any court, a certificate purporting to be under the hand of the Chief Valuation Officer to the effect-	Proof of service.
(a) that the notice referred to in subsection (2) of section 7 has been published in accordance with that section; or
(b) that any of the steps to effect service of any document pursuant to section 28 on any person have been taken on any date specified In the certificate,
shall be receivable in evidence and shall be prima facie evidence of the facts therein specified.
30. (1) A joint tenant or tenant in common of any property who pays tax in respect of that property in excess of a sum proportioned to his interest in the property, shall be entitled to recover as a contribution towards that excess from any other person liable for that tax, an amount not exceeding a sum proportioned to the interest of that other person in that property less any sum already paid by that other person by way of tax or contribution in respect of that property.	Right of contribution between joint tenants, etc.
(2) Any claim under this section may be recovered as a debt for a liquidated amount.	Right of contribution between joint tenants, etc.
31. All moneys received by the Treasurer in respect of taxes under this Act shall be paid into the Consolidated Fund.	Disposition of tax.
32. Where any person is adjudged to pay any tax under this Act, the court, if it thinks fit having regard to the circumstances of the case, may order such person to pay ten per centum of such tax as a penalty in addition to such tax and the costs of suit.	Court may order penalty to be paid.
33. (1) Subject to the provisions of this section and of sections 34 to 36, the Minister may, upon the application in writing of any person liable for the payment of tax under this Act, by instrument in writing (in this Act referred to as a "relief certificate") authorise the total or partial exemption from payment of tax, or the deferment of liability to pay the whole or part of the tax, of that person, in any case where he is satisfied, having regard to the impoverished condition of that person and his inability to improve such condition significantly by reason of age, impaired health or other special circumstances, that undue hardship to that person would otherwise ensue.	Relief from tax in certain circumstances.
(2) A relief certificate may be made subject to such conditions as the Minister may think fit, and any such conditions shall be specified in the certificate.	Relief from tax in certain circumstances.
34. Before a relief certificate may be issued, the applicant shall furnish such proof of his age, health and financial circumstances and such other matters relevant to the determination of the application as the Minister may require.	Proof of necessity for relief.
35. (1) The Minister may at any time vary or revoke a relief certificate if he is satisfied, having regard to any alteration in the circumstances of the person relieved, that is appropriate so to do or that there has been a breach of any condition specified in the certificate.	Variation and revocation of relief certificate.
(2). Before exercising his powers under this section, the Minister shall afford to the person relieved a reasonable opportunity to show cause why the certificate should not be varied or revoked, as the case may be.	Variation and revocation of relief certificate.
36. Any period of deferment specified in a relief certificate shall determine on the death of the person relieved, and thereupon the tax in respect of which deferment was authorised shall become immediately due and payable out of the estate of that person.	Period of deferment to determine on death.
37. Any person who, in connection with an application for a relief certificate, makes any written or oral statement which he knows or has reason to believe to be false in a material particular shall be guilty of an offence and liable on conviction thereof to a fine not exceeding three thousand dollars or to a term of imprisonment not exceeding three months or to both such fine and imprisonment.	Penalty for false statements.
38. (1) All offences under this Act or any regulation for which no other mode of trial is specifically provided shall be tried, and all taxes, expenses, penalties and any other sum of money made payable or recoverable under this Act may be sued for, recovered and enforced without limit as to amount, summarily.	Court proceedings.
(2) In any proceedings under this Act for the recovery of taxes, expenses, penalties and any other sum of money made payable or recoverable under this Act, the production of a certificate purporting to be under the hand of the Treasurer stating-
(a) the name and last known address of the owner by whom the tax is due and payable (hereinafter in this subsection referred to as the defaulter); and
(b) particulars of the amount due by the defaulter,
shall be sufficient evidence of the amount so due and sufficient authority for a court to give judgment for the said amount.
39. The Minister may make regulations for the better carrying out the provisions of this Act and, in particular, but without prejudice to the generality of the foregoing, may make regulations-	Regulations.
(a) for the forms and notices to be used in connection with any of the matters specified in this Act not being a matter of procedure before the Tribunal or any court;
(b) prescribing any thing authorised or required by this Act to be prescribed.
40. All expenses incurred by or on behalf of the Minister under this Act shall be defrayed out of moneys provided by Parliament.	Expenses under this Act.
41. As soon as may be after the end of each year the Minister shall cause to be prepared and laid on the table of the House of Assembly and of the Senate a report on all receipts and expenditures under this Act and generally on the administration of this Act.	Report to be made to Parliament.
42. (1) There shall be exempted from tax-	Exemption of certain property.
(a) public places used exclusively for the purpose of religious worship;
(b) property comprising school buildings, and gardens and playing-fields attached thereto;
(c) property of Her Majesty the Queen in right of Her Government of The Bahamas or of the United Kingdom of Great Britain and Northern Ireland;
(d) property of any foreign State used exclusively for the purposes of a consular office or a residence of a consular officer or consular employee;
(e) property used for any purpose approved in writing by the Minister as being a purpose connected with a consular office or an office belonging to a country of the Commonwealth and, in the Minister's opinion, carrying out functions analogous to consular functions;
(f) [i]* owner-occupied property in respect of the first hundred thousand dollars (or such other sum as may be fixed by the Minister by an order made for the purposes of this paragraph) of the value of such property as assessed by the Chief Valuation Officer:
Provided that where any owner-occupied property forms part of a multi-purpose building, such property shall be assessed as a whole in the assessment list, and the value attributable to such part for the purposes of the exemption under this paragraph shall be computed as a proportion of the total value of the land and any improvements thereto, divided in the ratio that the floor area of such part bears to the total floor area of the multi-purpose building:
(g) unimproved property owned by Bahamians:
Provided that the Minister may, subject to the provisions of subsection (5), if at any time he thinks fit, by order provide that the exemption granted by this paragraph shall cease to apply in relation to all such property;
(h) property owned by Bahamians and situate in the Out Islands:
Provided that the Minister may, subject to the provisions of subsection (5), if at any time he thinks fit, by order provide that the exemption granted by this paragraph shall cease to apply in relation to all such property;
(i) property used for commercial farming.
(j) property used exclusively for the purposes of charitable or public service from which no profit is derived;
(k) property of the Bahamas National Trust;
(l) improved historic property in a national register for a period of twenty years from the date of improvement:
Provided that a person shall not be entitled under this paragraph to exemption from Real Property Tax for the said period unless he submits a claim to, and receives approval from, the Minister for the exemption before the improvements are carried out.
(2) For the purpose of paragraph (f) of subsection (1) "owner-occupied property" means property occupied by a person who being the owner in fee simple or a mortgagee in possession occupies and resides in such property exclusively as a dwelling house.
(3) The question whether any exemption granted from tax on property referred to in paragraph (a), (b), (c), (d), (e) or (g) of subsection (1) does or does not apply in relation to such property in respect of any year shall be determined by reference to the state of facts obtaining at the property on the fifteenth day of October of the year next preceding that year.
(4) Any order made under paragraph (g) or (h) of subsection (1) shall be expressed to come into operation on the fifteenth day of October of a year and when so in operation shall alter, or, as the case may be, cancel, the exemption from tax for the property to which it relates in respect of the next succeeding year.
(5) In paragraph (g) of subsection (1) "unimproved property" means land on which no improvements have been effected, and for this purpose-
(a) "improvements" mean any physical additions or alterations to, or any works for the benefit of, the land (not being additions, alterations or works by way of agriculture or horticulture), made or done by the owner or any of his predecessors in title which, as at the date at which the question whether the exemption afforded by that paragraph applies in relation to that land is to be determined, have the effect of increasing the market value of such land at that date (assessed without reference to any such additions, alterations or works as aforesaid) by a total of five thousand dollars or more; and
(b) an increase in value effected in land by any such improvements as aforesaid shall be taken to mean the added value which the improvements give to the land at the date aforesaid irrespective of the actual cost of the improvements:
Provided that such added value shall in no case exceed the reasonable cost of effecting those improvements at that date.
(6) Nothing in this Act shall be deemed to require tax to be paid upon any property which, under or by virtue of any enactment or any agreement lawfully entered into by the Government of The Bahamas pursuant to any enactment, is wholly exempt from taxation upon property; and, in relation to any property which under or by virtue of any such enactment or agreement as aforesaid is partially or temporarily so exempt, the provisions of this Act shall have effect subject to such partial or temporary exemption.
43. (1) Any owner who is granted an exemption under the provisions of section 40(1)(f), by reason of the property qualifying as owner-occupied property, shall, where he is aware of any circumstances or facts which do not entitle the property to the exemption, disclose to the Chief Valuation Officer those circumstances or facts.	Penalty for non-disclosure of wrongful exemption
(2) Any owner who knowingly fails to comply with the requirements of subsection (1) is guilty of an offence and liable on summary conviction to a fine of one thousand dollars or to imprisonment for a term of three months or to both such fine and imprisonment; and the court shall upon conviction of an offender, in addition to any other penalty imposed, order the offender to pay to the Treasurer a sum equivalent to twice the amount of the tax which would have been payable but for the exemption had the disclosure been made.
(3) No limitation as to the time within which proceedings may be brought for the prosecution of a summary offence shall apply to proceedings under subsection (2).
44. (1) The provisions of sections 31 and 32 of the Interpretation and General Clauses Act shall not apply in relation to any order made by the Minister under section 3 or under paragraph (f) and (g) of subsection (1) of section 42, but instead every such order shall be subject to affirmative resolution of both chambers of Parliament.	Orders to be submitted to House of Assembly and Senate.
(2) In subsection (1) the expression "subject to affirmative resolution of both chambers of Parliament" in relation to an order means that any such order is not to come into operation unless and until approved by a resolution of each of those chambers.	Orders to be submitted to House of Assembly and Senate.
45. Wherever any reference occurs to the Real Property Tax Act (repealed by this Act) or to any provision thereof in any Act or rule or in any instrument issued pursuant to a statutory power which is in force or has effect on or after the commencement of this Act, such reference shall, unless the context otherwise requires, be construed as a reference to this Act or, as the case may be, to the corresponding provision thereof.	References in Acts, etc., to repealed Act.
46. (1) If by virtue of the amendment made to this Act by sections 2 and 8 of the Real Property Tax (Amendment) Act, 1977, a Bahamian owner has in respect of the year commencing on first day of January, 1978 or on first day of January in each succeeding year, paid tax in excess of the tax properly chargeable under this Act as so amended, that owner may make application to the Chief Valuation Officer for a refund of the excess tax paid.	Transitional provision.
(2) The Chief Valuation Officer shall consider the application and if he is satisfied that excess tax has been paid he shall-
(a) refund to the owner the amount of excess tax paid by the owner; or
(b) set off the amount of excess tax paid against tax payable in respect of the year commencing on first day of January, 1979 or on first day of January in each succeeding year in respect of the property on which excess tax was paid.
FIRST SCHEDULE (Section 14(2))
THE REAL PROPERTY TAX APPEAL TRIBUNAL
1. The Tribunal shall consist of three persons, to be appointed by the Minister, one of whom shall be by him appointed chairman of the Tribunal.	Constitution of Tribunal.
2. The chairman and other members of the Tribunal shall, subject to the provisions of this Schedule, hold office for such period not exceeding three years as the Minister may determine, and shall be eligible for re-appointment.	Tenure of office of members.
3. The Minister may appoint any person to act in the place of the chairman or any other member of the Tribunal in case of the absence or inability to act of the chairman or such member.	Acting appointments.
4. (1) Any member of the Tribunal other than the chairman may at any time resign his office by instrument in writing addressed to the chairman, who shall forthwith cause it to be forwarded to the Minister, and, from the date of the receipt by the chairman of such instrument, such member shall cease to be a member of the Tribunal.	Resignations.
(2) The chairman may at any time resign his office by instrument in writing addressed to the Minister and, from the date of the receipt by the Minister of such instrument, such chairman shall cease to be chairman or a member of the Tribunal.	Resignations.
5. The Minister may, if he thinks it expedient so to do, at any time revoke the appointment of the chairman or any other member of the Tribunal.	Revocation of appointments.
6. If any vacancy occurs in the membership of the Tribunal, such vacancy shall be filled by the appointment thereto by the Minister of another person, who shall, subject to the provisions of this Schedule, hold office for the remainder of the period for which the previous member was appointed.	Filling of vacancies.
7. The names of the members of the Tribunal as first constituted and every change in the membership thereof shall be published in the Gazette.	Publication of membership.
8. The Minister shall make rules-	Procedure of Tribunal.
(a) as to the manner of appealing to the Tribunal; and
(b) as to the procedure before the Tribunal and matters incidental to or consequential upon such procedure,
and, subject to any rules so made, the Tribunal may regulate their own proceedings.
9. Where in the course of dealing with any appeal any of the members of the Tribunal (including the chairman) is unable to continue to act as such for any reason, then, if all the parties concerned agree, the Tribunal may proceed with the determination of the appeal in the absence of that member and shall be deemed to be duly constituted in so doing.	Procedure where member unable to act.
10. The proceedings of the Tribunal shall, unless the Tribunal, in the public interest, otherwise direct in a particular case, be held in public.	Hearings to be in public.
11. There shall be paid to the chairman and each member of the Tribunal such remuneration (if any), whether by way of honorarium, salary or fees, and such allowances (if any) as the Minister may determine.	Remuneration of members.
SECOND SCHEDULE (Section 3(2))
For the purposes of the table-
"dependant" means-
(a) a legitimate or an illegitimate child of an owner who is under the age of eighteen years and is living with or is fully supported by the owner;
(b) a parent of an owner with an income of less than five thousand dollars per annum who is entirely dependent on the owner;
(c) a brother or sister of an owner who is under the age of eighteen years with an income of less than five thousand dollars per annum who is entirely dependent on the owner; or
(d) any other person with an income of less than five thousand dollars per annum who the Minister is satisfied is entirely dependent on the owner;
"income" means income from all sources whether within or outside The Bahamas and includes-
(a) over-time remuneration, bonuses, gifts;
(b) any amount in respect of services, perquisites, directors' fees, pensions, gratuities, benefits and allowances;
(c) any income which is derived by an individual from the carrying on or exercise by him of a trade, business, profession or vocation either as an individual or, in the case of partnership, as a partner acting therein;
(d) any income arising from any gains, profits, investments or deposits;
"married owner" means an owner who is lawfully married and living with the spouse and includes an owner who enters a common law marriage and is living with the common law spouse;
"owner" means a married or unmarried owner;
"total income" means-
(a) in the case of a married owner the total income of the spouses during the prior year; and
(b) in the case of an unmarried owner the total income of the owner during the prior year;
"unmarried owner" includes a widow, a widower, a divorced person, and a married person who is living separate and apart from the spouse.
TABLE
1.	UNMARRIED OWNER WITH NO DEPENDANTS
(a) Total income not exceeding $18,000 per annum = No tax
(b) Total income of $18,001 - $19,000 per annum = 1/5 of actual tax
(c) Total income of $19,001 - $20,000 per annum = 2/5 of actual tax
(d) Total income of $20,001 - $21,000 per annum = 3/5 of actual tax
(e) Total income of $21,001 - $22,000 per annum = 4/5 of actual tax
(f) Total income of $22,001 and over per annum = Actual tax
2.	UNMARRIED OWNER WITH ONE DEPENDANT OR MARRIED OWNER WITH NO DEPENDANTS
(a) Total income not exceeding $21,000 per annum = No tax
(b) Total income of $21,001 - $22,000 per annum = 1/5 of actual tax
(c) Total income of $22,001 - $23,000 per annum = 2/5 of actual tax
(d) Total income of $23,001 - $24,000 per annum = 3/5 of actual tax
(e) Total income of $24,001 - $25,000 per annum = 4/5 of actual tax
(f) Total income of $25,001 and over per annum = Actual tax
3.	UNMARRIED OWNER WITH TWO DEPENDANTS OR MARRIED OWNER WITH ONE DEPENDANT
(a) Total income not exceeding $24,000 per annum = No tax
(b) Total income of $24,001 - $25,000 per annum = 1/5 of actual tax
(c) Total income of $25,001 - $26,000 per annum = 2/5 of actual tax
(d) Total income of $26,001 - $27,000 per annum = 3/5 of actual tax
(e) Total income of $27,001 - $28,000 per annum = 4/5 of actual tax
(f) Total income of $28,001 and over per annum = Actual tax
4.	UNMARRIED OWNER WITH THREE DEPENDANTS OR MARRIED OWNER WITH TWO DEPENDANTS
(a) Total income not exceeding $27,000 per annum = No tax
(b) Total income of $27,001 - $28,000 per annum = 1/5 of actual tax
(c) Total income of $28,001 - $29,000 per annum = 2/5 of actual tax
(d) Total income of $29,001 - $30,000 per annum = 3/5 of actual tax
(e) Total income of $30,001 - $31,000 per annum = 4/5 of actual tax
(f) Total income of $31,001 and over per annum = Actual tax
5.	UNMARRIED OWNER WITH FOUR DEPENDANTS OR MARRIED OWNER WITH THREE DEPENDANTS
(a) Total income not exceeding $30,000 per annum = No tax
(b) Total income of $30,001 - $31,000 per annum = 1/5 of actual tax
(c) Total income of $31,001 - $32,000 per annum = 2/5 of actual tax
(d) Total income of $32,001 - $33,000 per annum = 3/5 of actual tax
(e) Total income of $33,001 - $34,000 per annum = 4/5 of actual tax
(f) Total income of $34,001 and over per annum = Actual tax
6.	UNMARRIED OWNER WITH FIVE DEPENDANTS OR MARRIED OWNER WITH FOUR DEPENDANTS
(a) Total income not exceeding $33,000 per annum = No tax
(b) Total income of $33,001 - $34,000 per annum = 1/5 of actual tax
(c) Total income of $34,001 - $35,000 per annum = 2/5 of actual tax
(d) Total income of $35,001 - $36,000 per annum = 3/5 of actual tax
(e) Total income of $36,001 - $37,000 per annum = 4/5 of actual tax
(f) Total income of $37,001 and over per annum = Actual tax
7.	UNMARRIED OWNER WITH SIX DEPENDANTS OR MARRIED OWNER WITH FIVE DEPENDANTS
(a) Total income not exceeding $36,000 per annum = No tax
(b) Total income of $36,001 - $37,000 per annum = 1/5 of actual tax
(c) Total income of $37,001 - $38,000 per annum = 2/5 of actual tax
(d) Total income of $38,001 - $39,000 per annum = 3/5 of actual tax
(e) Total income of $39,001 - $40,000 per annum = 4/5 of actual tax
(f) Total income of $40,001 and over per annum = Actual tax
8.	UNMARRIED OWNER WITH SEVEN DEPENDANTS OR MARRIED OWNER WITH SIX DEPENDANTS
(a) Total income not exceeding $38,000 per annum = No tax
(b) Total income of $38,001 - $39,000 per annum = 1/5 of actual tax
(c) Total income of $39,001 - $40,000 per annum = 2/5 of actual tax
(d) Total income of $40,001 - $41,000 per annum = 3/5 of actual tax
(e) Total income of $41,001 - $42,000 per annum = 4/5 of actual tax
(f) Total income of $42,001 and over per annum = Actual tax
9.	UNMARRIED OWNER WITH EIGHT DEPENDANTS OR MARRIED OWNER WITH SEVEN DEPENDANTS
(a) Total income not exceeding $40,000 per annum = No tax
(b) Total income of $40,001 - $41,000 per annum = 1/5 of actual tax
(c) Total income of $41,001 - $42,000 per annum = 2/5 of actual tax
(d) Total income of $42,001 - $43,000 per annum = 3/5 of actual tax
(e) Total income of $43,001 - $44,000 per annum = 4/5 of actual tax
(f) Total income of $44,001 and over per annum = Actual tax
10.	UNMARRIED OWNER WITH NINE DEPENDANTS OR MARRIED OWNER WITH EIGHT DEPENDANTS
(a) Total income not exceeding $42,000 per annum = No tax
(b) Total income of $42,001 - $43,000 per annum = 1/5 of actual tax
(c) Total income of $43,001 - $44,000 per annum = 2/5 of actual tax
(d) Total income of $44,001 - $45,000 per annum = 3/5 of actual tax
(e) Total income of $45,001 - $46,000 per annum = 4/5 of actual tax
(f) Total income of $46,001 and over per annum = Actual tax
11.	UNMARRIED OWNER WITH TEN DEPENDANTS OR MARRIED OWNER WITH NINE DEPENDANTS
(a) Total income not exceeding $44,000 per annum = No tax
(b) Total income of $44,001 - $45,000 per annum = 1/5 of actual tax
(c) Total income of $45,001 - $46,000 per annum = 2/5 of actual tax
(d) Total income of $46,001 - $47,000 per annum = 3/5 of actual tax
(e) Total income of $47,001 - $48,000 per annum = 4/5 of actual tax
(f) Total income of $48,001 and over per annum = Actual tax
12.	UNMARRIED OWNER WITH ELEVEN DEPENDANTS OR MARRIED OWNER WITH TEN DEPENDANTS
(a) Total income not exceeding $46,000 per annum = No tax
(b) Total income of $46,001 - $47,000 per annum = 1/5 of actual tax
(c) Total income of $47,001 - $48,000 per annum = 2/5 of actual tax
(d) Total income of $48,001 - $49,000 per annum = 3/5 of actual tax
(e) Total income of $49,001 - $50,000 per annum = 4/5 of actual tax
(f) Total income of $50,001 and over per annum = Actual tax

[i]Came into operation on 1st July 1973. 25 of 1973, s. 10(2).


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