Non-citizens Undeveloped Land Tax Act (No. 14 of 1978).
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LEX-FAOC070319
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This Act formulates a duty of non-citizens to develop land held in ownership, grants powers to the Minister to declare land held by non-citizens to be underdeveloped land and imposes an annual tax on the value of such underdeveloped land.In determining whether a non-citizen is fulfilling his or her responsibility under the Act to develop agricultural land, regard shall be had to the extent to which and the manner in which: (i) pasture is being maintained; (ii) arable land is being cropped; and (iii) the land is stocked where it is being used for livestock farming. If tax on underdeveloped land is not paid, the land may be seized and sold by public auction.
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