Resource information
The Law imposes a land-based charge, to be called Land Use Charge, payable on all real property situated in the State and which is not subject to an exemption as specified by this Law. "Real property" includes any land, improvements on land and wharfs or piers. The amount payable as Land Use Charge shall be determined in accordance with the formula set out in the Schedule to this Law. A person liable to pay Land Use Charge shall pay the charge in the manner specified in the Land Use Charge Demand Notice, which the Commissioner shall cause to be issued in each financial year with respect to every chargeable property that has been assessed in accordance with this Law. Moneys collected from tenants shall be recoverable by such tenants from the rent.The Law establishes Assessment Appeal Tribunals in various parts of the State. A person may appeal with the Tribunal against decisions regarding Land Use Charge. The Commissioner shall establish and maintain a fund, to be known as the Land Use Charge Collection Fund, consisting of all Land Use Charge payments deposited in accordance with this Law.
