Property Tax Act 1960
Table of Contents
Long Title
Part 1 PRELIMINARY
1 Short title
2 Interpretation
Part 2 ADMINISTRATION
3 Appointment of Comptroller and Chief Assessor
4 Responsibility of Comptroller
5 Delegation of powers
Part 3 IMPOSITION OF PROPERTY TAX
6 Charge of property tax
7 Valuation by gross receipts
8 (Omitted)
9 Rates of tax
10 Valuation List
11 Adoption of Valuation List
12 (Repealed)
13 (Repealed)
14 (Repealed)
15 (Repealed)
16 Returns to be made by owners
17 Occupier to furnish name of owner
18 Notice of chargeability to be given by property owners
19 Notice to be given by owners of property, etc.
20 Amendment of Valuation List
20A Objection to Valuation List
21 Tax on new buildings, etc.
22 Collection and refund of taxes
Part 4 APPEALS
23 Valuation Review Board
24 Salaries, fees and allowances to members
25 Secretary to Board
26 Committee of Board
27 Person presiding at meetings of Board
28 Casting vote
29 Notice of appeal
30 Copy of notice to be sent to Chief Assessor, etc.
31 (Repealed)
32 Time and place for hearing of appeals
33 Powers of Board
33A Hearing of appeal in absence of member of Board
34 Board’s decision to be final
35 Appeals to General Division of High Court
Part 5 COLLECTION AND RECOVERY OF TAX
35A Tax to be paid despite objection, etc.
36 Penalty for non-payment of tax and enforcement of payment
37 Tax may be paid by instalments
38 Appointment of agent, etc., for recovery of tax
38A Recovery of tax
39 Proceedings for recovery of arrears
40 Attachment
41 Application of proceeds
42 Title conferred by purchase at sale under section 39(1)(b)
43 Cost of proceedings for recovery of arrears
44 Power to stop sale
45 Application to court
46 Security to be given
47 Liability for payment of taxes of transferor who has not given notice
48 Assessment, etc., not to be impeached for want of form
Part 6 NAMES AND NUMBERS OF BUILDINGS, ESTATES OR STREETS
49 Street and Building Names Board
50 Name of building, estate or street
51 Numbers on properties
52 Penalty for numbering or naming property, estate or street without authority of Comptroller or SBNB
53 Penalty for destroying name or number
54 Disputed expenses to be determined by Magistrate’s Court
55 Recovery of expenses and costs payable by owners
Part 7 OFFENCES AND PENALTIES
56 Penalty for obstructing Comptroller, etc., in carrying out his or her duties
57 Offence to furnish false information
58 Comptroller, etc., may direct prosecution
59 Property tax officer may demand names and addresses in certain cases
60 Saving of prosecutions under other laws
61 General penalties
62 Jurisdiction of court
63 Composition of offences
Part 8 MISCELLANEOUS PROVISIONS
64 Power to enter upon lands for purposes of this Act
64A Power of Comptroller, etc., to obtain information and furnishing of information
64B Protection of informers
65 Receipts, notices, etc., may be given by authorised officer
66 Use of electronic service
67 Service of notices, etc.
68 Service of summons
68A Notice to attend court
69 Tax remission
70 Inaccuracies in documents
71 Evidence
72 Regulations
Legislative History
Abbreviations
Comparative Table